Concepts and Paradigms of Corporate Reporting

Major: Accounting and Taxation
Code of subject: 8.071.00.M.024
Credits: 3.00
Department: Accounting and Analysis
Lecturer: Tyvonchuk Olena Ivanivna
Semester: 4 семестр
Mode of study: денна
Learning outcomes: 1. ability to demonstrate in-depth knowledge of historical and modern conceptual-methodological and methodological principles in the subject area of ??corporate reporting; 2. ability to demonstrate in-depth knowledge of domestic and foreign scientific achievements and practical experience in the field of corporate reporting; 3. the ability to demonstrate in-depth knowledge of the theoretical and applied principles of a wide range of varieties and areas of accounting and reporting; 4. ability to demonstrate a thorough knowledge and understanding of the classical and modern methodological and methodological framework for research of socio-economic phenomena and processes in various areas of accounting and analytical paradigms, management processes and tax administration; 5. apply the acquired knowledge in the subject area of ??corporate reporting to formulate and justify new theoretical provisions and practical recommendations; 6. integrate and apply the acquired knowledge from various interdisciplinary areas in the process of solving theoretical and applied problems in a specific area of ??research; 7. select and apply the methodology and tools of scientific research in the implementation of theoretical and empirical research in the field of corporate reporting; 8. carry out economic and mathematical modeling and socio-economic diagnosis of various processes and objects in the field of corporate reporting.
Required prior and related subjects: Related disciplines: Modern theories in accounting Accounting and reporting system in the architecture of modern economics
Summary of the subject: Theoretical and methodological bases of building a corporate reporting system. The concept of global financial reporting. Modern paradigms of accounting and corporate reporting. Conceptual bases of representation in corporate reporting of intellectual capital. Non-financial reporting as a tool for the development of corporate social responsibility. Corporate reporting in the field of sustainable development. The concept of integrated reporting as an innovative model of corporate reporting.
Assessment methods and criteria: Current control - 30 b. (oral interview in practical classes - 10 points; individual research task - 20 points). Examination control - 70 points.
Recommended books: 1. Golov S.F. Integrated reporting: concept, methodology and organization: monograph / S.F. Golov, V.M. Kostyuchenko, R.V. Kuzina. - Kherson: Helvetika, 2018. - 251 p. 2. Kuzina R.V. Corporate accounting and reporting in Ukraine: current status and prospects: monograph / R.V. Kuzina. - Kherson: Green DS, 2015. - 415 p. 3. Okhrimenko O.O., Ivanova T.V. Social responsibility. - Training. guidance. - National Technical University of Ukraine "Kyiv Polytechnic Institute". - 2015. –180 p. 4. Pylypenko L.M. Development of concepts of construction of system of public reporting of corporations in the conditions of post-industrial economy: monograph / L.M. Pylypenko. - Lviv: Lviv Polytechnic Publishing House, 2016. - 336 p. 5. Torre, M.L., Sabelfeld, S., Blomkvist, M., & Dumay, J. (2020). Rebuilding trust: sustainability and non-financial reporting and the European Union regulation. Meditari Accountancy Research, 28, 701-725. 6. Venturelli, A., Caputo, F., Leopizzi, R., & Pizzi, S. (2019). The state of art of corporate social disclosure before the introduction of non-financial reporting directive: a cross country analysis. Social Responsibility Journal, 15, 409-423.