Нефинансовая отчетность в экономике: опыт XIX — начала XXI в.

  • Михаил Львович Пятов Санкт-Петербургский государственный университет, Российская Федерация, 199034, Санкт-Петербург, Университетская наб., 7–9 https://orcid.org/0000-0002-6897-0658
  • Татьяна Николаевна Соловей Санкт-Петербургский государственный университет, Российская Федерация, 199034, Санкт-Петербург, Университетская наб., 7–9 https://orcid.org/0000-0002-7453-297X
  • Анастасия Сергеевна Сорокина ООО «Газпромнефть НТЦ», Российская Федерация, 190000, Санкт-Петербург, наб. реки Мойки, 75–79, литера Д
  • Айла Арслановна Гусниева Санкт-Петербургский государственный университет, Российская Федерация, 199034, Санкт-Петербург, Университетская наб., 7–9

Аннотация

В статье рассматривается ряд причин развития практики нефинансовой отчетности, которые характерны для всего периода формирования и распространения публичной корпоративной отчетности как элемента социально-экономических отношений – с начала XIX в. по настоящее время. Анализируются мотивы компаний, формирующих практику нефинансовой отчетности, не связанные с информационным содержанием  и удовлетворением информационных запросов потенциальных пользователей отчетных данных. Определяются оказывающие влияние на распространение публичной корпоративной нефинансовой отчетности характеристики деятельности экономических субъектов: стремление к самопрезентации,  обусловливающее использование новых видов отчетности как своеобразного рекламного продукта; социочувствительное поведение, делающее отчетность инструментом обеспечения соответствия требованиям среды деятельности; поиск новых конкурентных преимуществ, заключающихся в наличии у фирмы отчетности как знака принадлежности к прогрессивной части бизнес-сообщества. Впервые в контексте изучения развития публичной нефинансовой отчетности рассматриваются годовые отчеты российских акционерных обществ периода второй половины XIX в., в том числе опубликованные в «Вестнике финансов, промышленности и торговли» за период с 1885 по 1900 г.; нормативно-правовые акты дореволюционной России и советского периода развития отечественной экономики первой половины XX в. Данная статья инициирует теоретические разработки вопросов корпоративной отчетности, базой которых могут служить труды в области экономики и социологии, изучающие закономерности распространения новых видов благ. Результаты исследования могут быть использованы в решении вопросов регулирования практики новых видов публичной корпоративной отчетности.

Ключевые слова:

отчетность, информация, нефинансовые данные, качество, достоверность, социальная ответственность, самопрезентация, легитимизация, конкурентное преимущество, социочувствительность

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Литература

Литература на русском языке

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Translation of references in Russian into English

Acland D. The effects of behavioural indicators on investor decisions: an exploratory study. Accounting, Organizations and Society, 1976, vol. 1, no. 2–3, pp. 133–142.

Anderson Ray H., Gaffikin Michael J. R. The life and thought of Robert Keith Yorston: An advocate for accounting reform. Accounting History, 2014, vol. 19, no. 4, pp. 533–556.

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Ax C., Bjornenak T. Bundling and diffusion of management accounting innovations — the case of the balanced scorecard in Sweden. Management Accounting Research, 2005, vol. 16, no. 1, pp. 1–20.

Bass F. M. A New Product Growth For Model Consumer Durables. Management Science, 1969, vol. 15, iss. 5, pp. 215–227.

Belkaoui A. The Impact of Socio-Economic Accounting Statement on the Investment Decision: An Empirical Study. Accounting, Organizations and Society, 1980, vol. 5, no. 3, pp. 263–283.

Belkaoui A. The impact of the disclosure of the environmental effects of organizational behavior on the market. Financial Management, 1976, vol. 5, iss. 4, pp. 26–31.

Bolivar M. P. R. Evaluating Corporate Environmental Reporting on the Internet: The Utility and Resource Industries in Spain. Business & Society 2009, vol. 48, iss. 2, pp. 179–205. doi:10.1177/0007650307305370

Bowman E. H., Haire M. Social impact disclosure and corporate annual reports. Accounting, Organizations and Society, 1976, vol. 1, no. 1, pp. 11–21.

Brennan N., Merkl-Davies D. Accounting narratives and impression management. The Routledge Companion to Communication in Accounting. London, Routledge, 2013, pp. 109–132.

Chiang H., Li-Jen, H., & Cang-Fu Shiao. Financial reports quality and corporate social responsibility. Asian Economic and Financial Review, 2015, vol. 5, iss. 3, pp. 453–467.

Churchill Toan A. Reporting on Corporate Social Responsibility: A Progress Report. Journal of Contemporary Business, 1978, Winter, pp. 5–17.

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Опубликован
2018-11-29
Как цитировать
Пятов, М. Л., Соловей, Т. Н., Сорокина, А. С., & Гусниева, А. А. (2018). Нефинансовая отчетность в экономике: опыт XIX — начала XXI в. Вестник Санкт-Петербургского университета. Экономика, 34(3), 465 - 492. https://doi.org/10.21638/spbu05.2018.306
Раздел
Корпоративные финансы, инвестиции и учет