2015
DOI: 10.7160/aol.2015.070402
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Developing the Metodology to Form Integrated Reporting of Agroholdings in the Russian Federation

Abstract: The article represents the efficient methodological principles on preparing the integrated reporting, as well as the scheme of the agroholding coherently integrated registration system based on the analysis of the concept and methodology in the field of the integrated reporting; it specifies "growth points" of the methodology development and best practical applications of the concept of uniform reporting on a global scale. The authors propose the developed by them "road map" on the organization process forming… Show more

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Cited by 6 publications
(4 citation statements)
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“…The main problem identified when analyzing accounting practices in economic entities of the agro-industrial complex is that the substantive elements characterizing their sustainability, social and environmental responsibility (external environment, strategy, business processes, quality of management, etc.) are not included in the category of accounting objects and information about them is not generated [6][7]. Thus, the need has become acute for the formation of a new conceptual basis for a management accounting and information system that satisfies the modern information needs of managing the implementation of ESG -a strategy that has the necessary accounting tools (Figure 1).…”
Section: Resultsmentioning
confidence: 99%
“…The main problem identified when analyzing accounting practices in economic entities of the agro-industrial complex is that the substantive elements characterizing their sustainability, social and environmental responsibility (external environment, strategy, business processes, quality of management, etc.) are not included in the category of accounting objects and information about them is not generated [6][7]. Thus, the need has become acute for the formation of a new conceptual basis for a management accounting and information system that satisfies the modern information needs of managing the implementation of ESG -a strategy that has the necessary accounting tools (Figure 1).…”
Section: Resultsmentioning
confidence: 99%
“…We believe that the formation of integrated reporting by economic entities (especially agribusiness entities) directly affects their economic security and leads to the sustainable development of subjects and the region as a whole [8,9].…”
Section: Resultsmentioning
confidence: 99%
“…This applies to both internal data and open public data. Some authors report on low uptake of BI&A tools among managers, especially in traditionally conservative fields such as accounting (Appelbaum et al, 2017; Balashova, Šilerová, & Melikhov, 2015) and oil and gas industry (Heim et al, 2019). More importantly, managers need to change their decision‐making culture and increase the degree of collaboration in the decision‐making process (Frisk & Bannister, 2017), which applies also to the IB context.…”
Section: Discussionmentioning
confidence: 99%