Non-ほnancial reporting in the economy: History of 19th — early 21st century
DOI:
https://doi.org/10.21638/spbu05.2018.306Abstract
The paper focused on the trends of the practice of non-financial reporting development, typical for the period of the creation and diffusion of public corporate reporting as an element of social and economic relations - from the early 19th century to date. The hypothesis of the existence of factors affecting the practice of non-financial reporting, other than related to its information content and meeting information needs of potential users of reporting data is formulated and confirmed. Such factors of the diffusion of public corporate non-financial reporting as self-presentation of companies, their legitimization and searching for new competitive edges are defined. In the paper, particularly, for the first time in the context of the studies devoted to the development public non-financial reporting, the Russian joint-stock companies’ annual reports of the second half of the 19th century from 1885 to 1900, including those published in the “Bulletin of Finance, Industry and Commerce”; laws and regulations of pre-revolutionary Russia and of the Soviet period of the development of national economy in the first half of the 20th century are analyzed. This study initiates theoretical evidences of corporate reporting issues, which can be based on the studies in the field of economics and sociology, devoted to the patterns of the diffusion of new types of goods. The results of the study can be used to address the issues of regulation the practice of new types of public corporate reporting.
Keywords:
reporting, information, non-financial data, quality, trustworthiness, social responsibility, self-presentation, legitimization, competitive edge, sociability
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References
Литература на русском языке
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Translation of references in Russian into English
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Published
2018-11-29
How to Cite
Пятов, М. Л., Соловей, Т. Н., Сорокина, А. С., & Гусниева, А. А. (2018). Non-ほnancial reporting in the economy: History of 19th — early 21st century. St Petersburg University Journal of Economic Studies, 34(3), 465–492. https://doi.org/10.21638/spbu05.2018.306
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Finance, Investments and Accounting
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Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.
