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Increasing the informative and analytical value of public non-financial reporting

Zenkina I.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( zenkina_iv@mail.ru )

Journal: International Accounting, #1, 2019

Subject The article determines the content of non-financial reporting which respective parties may need in pursuit of transparent, diverse and meaningful information to evaluate corporate performance and make decisions.
Objectives The research reviews the improvement of corporate performance disclosure in corporate reporting in terms of the observable trends and aspects to be addressed, considering growing needs of stakeholders.
Methods The research deploys general methods, such as analysis, synthesis, specification, generalization, comparison, abstraction, analogy, and historical, logic and systems approaches.
Results The article reports on findings of the research into the development of non-financial reporting, its standardization and corporate practices of using it worldwide and in the Russian Federation. I summarize findings of the analysis of key non-financial reporting models and methodological reporting approaches, which was performed to assess the informative and analytical value of non-financial reporting disclosure of corporate performance. I propose and substantiate a mechanism for ensuring the appropriate informative value of non-financial reporting. The mechanism coordinates standards, regulatory, legislative and methodological principles for non-financial reporting in accordance with distinctions of a company, its goals and priorities, and needs of parties concerned.
Conclusions and Relevance My conclusions and suggestions pursue a higher quality of information on value creation drivers and components of corporate sustainable development, better transparency and informative value of corporate non-financial reporting in accordance with stakeholders' need for reliable and useful information so that they could make informed and reasonable decisions.


Bases of formation of system of indicators of the economic subject in the tideway of modern concepts of strategic management

Zenkina I.V. Cand. Econ. Sci., the senior lecturer of chair of the analysis of economic activities and forecasting, GOU ВПО «Тhe Rostov state economic university»

Journal: Economic Analysis: Theory and Practice, #27, 2009

The article considers the urgency of strategic management efficiency growth formation under the conditions of current business aimed at strategy.
     It is well founded by the author that practical aspect of this problem is directly connected with the creation of formalized monitoring diagnostics and basic performance indicators estimation system. Being based on such kind of information, this system can affect the corporate strategy realization. The article contains the review and comparative description of methodological approaches to the indicator system formation in different strategic management conceptions. The author formulates and substantiates the idea of construction principles system of economic entity indicator system within the strategic management framework.


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