Formation of integrated reporting by construction companies based on management accounting data: main trends and problems
https://doi.org/10.34020/1993-4386-2024-4-118-129
Abstract
In modern conditions, the basis for the sustainable development of socio-economic systems is determined jointly by the state, business and society. The vectors of social development are determined by understanding the need for social responsibility of companies and taking into account their environmental impact on the environment. These aspects are reflected in the integrated reporting of companies, formed on the basis of fundamental concepts, on the basis of which fundamental principles and methodological tools have been developed that allow integrating various business processes and developing strategic approaches, which ultimately contributes to the growth of the value of companies. To prepare integrated reporting, it is necessary to develop an accounting and analytical system in general and management accounting in particular. In this article, the author substantiates the relevance of integrated reporting by construction companies, describes the Russian practice of integrated reporting by organizations of various industries, analyzes the content of integrated reporting by construction companies, defines the role of management accounting as an information base for integrated reporting by organizations in this industry, and also formulates the main problems of integrated reporting at the current stage of society development.
About the Authors
A. N. Shulekin
Novosibirsk State Technical University
Russian Federation
Russian Federation
Alexander N. Shulekin – PhD in Economics, Associate Professor of the Department of Economic Theory and Applied Economics
Novosibirsk
N. V. Fadeikina
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Natalia V. Fadeikina – Doctor of Economics, Professor, Honored Scientist and Honored Economist of the Novosibirsk Region, Professor of the Department of Public Finance and Editor-in-Chief of the scientific journal Siberian Financial School
Novosibirsk
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Review
For citations:
Shulekin A.N., Fadeikina N.V. Formation of integrated reporting by construction companies based on management accounting data: main trends and problems. Siberian Financial School. 2024;(4):118-129. (In Russ.) https://doi.org/10.34020/1993-4386-2024-4-118-129
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