Сучасні інновації у складанні і поданні корпоративної звітності

Abstract

В умовах перегляду ролі обліку, звітності та її аудиту у посткризовий період особливого значення набувають технологічні інновації, пов’язані зі зростанням масиву облікових даних, швидкості їх поширення, необхідності своєчасного та поглибленого аналізу та аудиту з метою прийняття рішень стейкхолдерами на фінансових ринках. Проведений структурний аналіз сучасних інноваційних підходів у складанні та поданні корпоративної звітності на основі теорії дифузії інновацій дозволяє окреслити перспективи у їх застосуванні з метою забезпечення транспарентності корпоративної звітності.

В условиях пересмотра роли учета, отчетности и ее аудита в посткризисный период особое значение приобретают технологические инновации в этих сферах, связанные с ростом массива учетных данных, скорости их распространения, необходимости своевременного и углубленного анализа и аудита в целях принятия решений стейкхолдерами на финансовых рынках. Проведенный структурный анализ современных инновационных подходов в составлении и представлении корпоративной отчетности на основе теории диффузии инноваций позволяет очертить перспективы в их применении с целью обеспечения транспарентности корпоративной отчетности.

Fragmentation of reformatting trends in corporate reporting, differentiation national approaches to the regulation of accounting systems and the lack of academic studies of accounting innovations cosed an urgent need to identify key innovations in the development of corporate reporting, analyze the feasibility of their use. The aim of the article. The aim of the article is structural analysis of modern innovations in preparing and presenting corporate reporting and researching the prospects of their application based on the theory of diffusion of innovations The results of the analysis. Innovation diffusion theory as in instrument of interdisciplinary analysis allows to describe key parameters in spreading of actual accounting, audit and corporate reporting innovations, for example: relative advantage, compatibility, complexity of innovation, trialability and observability. Located in the order of accounting cycle (accounting of different types of operations, reporting after the end of the period, and rendering an auditor’s opinion), discussed technological innovations give an idea about the prospects of modern system of corporate reporting. Big data, accounting for Environmental, Social and corporate Governance – criteria, preparation and presentation of integrated reporting, real-time reporting, conducting continuous audit with computer assisted audit technologies (CAAT), Global General Accepted Accounting Principles (GGAAP) and development of XBRL are the typical technological innovations that accompany the transformation corporate reporting process based on a new paradigm. Conclusions and directions of further researches. Big data is not only the product of accounting and reporting in real time, but also the basis for the continuous audit of the real-time reporting with advanced analytical technologies – CAAT. Taking into account ESG-criteria in the course of business, the implementation of responsible investment requires the development of appropriate indicators and its accounting measurement for the demonstration of progress in achieving sustainability and corporate social responsibility. This ESG-criteria and indicator (non-financial information), spreading real-time reporting lead to the emergence of integrated reporting. It causes changes in approaches to public audit and confirmation of this type of reporting with the CAAT, artificial intelligence systems. GGAAP development, improvement of methodology of integrated reporting standards and International Standards on Quality, Control, Auditing, Review Other Assurance and Related Services acts as a response to the need to restoring confidence in the reporting on globalized financial marketsand independent verification of its quality. XBRL as a technology innovation serving as connecting-link the one that helps transmit understandable reporting to all stakeholders, minimizing the time and costs for its processing and analysis through the taxonomy. The combination of considered innovation are grounded necessitates of construction of convergent model of accounting, reporting and auditing, which fully meets the information needs of stakeholders on globalized financial markets and with the spreading of sustainability concept.