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

Михаил Львович Пятов; Татьяна Николаевна Соловей; Анастасия Сергеевна Сорокина; Айла Арслановна Гусниева

doi:10.21638/spbu05.2018.306

Авторы

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

DOI:

https://doi.org/10.21638/spbu05.2018.306

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

Скачивания

Данные скачивания пока недоступны.

Библиографические ссылки

Литература на русском языке

Асташкина А.С. Дискуссия по вопросу публичности бухгалтерской отчетности в конце XIX века в России // Международный бухгалтерский учет, 2017. Т. 20, Вып. 1. С. 35–46.

Веблен Т. Теория праздного класса. М.: Книжный Дом «Либроком», 2010. 368 с.

Гаскюэль Ж., Седийо Р. Как читать финансовую и экономическую прессу / пер. с фр. А.Л. Злотникова. М.: Внешторгиздат, 1962. 186 с.

Жебрак М.Х. Курс промышленного учета. М.: Госстатиздат, 1955. 383 с.

Кальмес А. Фабричная и торговая статистика. М.: Экономическая жизнь, 1925. 354 с.

Кальмес А. Фабричное предприятие. М.: Экономическая жизнь, 1926. 288 с.

Ковалев В.В., Вит. В. Ковалев Концептуальные основы бухгалтерского учета: логика эволюции // Вестн. С.-Петерб. ун-та. Сер. 5. Экономика, 2015. Вып. 4. С.117–152.

Коробков В.С. Обязанности и права бухгалтера и учет советского хозяйства. М., Л. Государственное торговое издательство, 1930.123 c.

Мэтьюс М.Р., Перера М.Х.Б. Теория бухгалтерского учета / пер. с англ.; под ред. Я. В. Соколова, И.А. Смирновой. М.: ЮНИТИ, 1999. 663 с.

Мюллер Г., Гернон Х., Миик Г. Учет: международная перспектива. М.: Финансы и статистика, 1996. 136 с.

Пятов М.Л. Отчетность как элемент конкурентных преимуществ компаний: тенденции и закономерности // Вестн. Новосиб. гос. ун-та экономики и управления (НГУЭУ), 2016. № 2. С. 10–31.

Тард Г. Законы подражания / пер. с фр. М.: Академический проект, 2011. 304 c.

Филимонов Н.Г. Промышленное счетоводство. М.: Экономическая жизнь, 1925. 211 с.

Фрэнк Р. Дарвиновская экономика. Свобода, конкуренция и общее благо. М.: Издательство института Гайдара, 2013. 352 с.

Хендриксен Э.С., Ван Бреда М.Ф. Теория бухгалтерского учета / пер. с англ.; под ред. проф. Я.В. Соколова. М.: Финансы и статистика, 1997. 576 c.

References in Latin Alphabet

Abdelrehim N., Maltby J., Toms S. Narrative reporting and crises: British Petroleum and Shell, 1950–1958/ Accounting History. 2015.Vol. 20, N 2. P. 138–157.

Acland D. The effects of behavioural indicators on investor decisions: an exploratory study. Accounting, Organizations and Society.1976. Vol. 1, N 2–3. P. 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, N 4. P. 533–556.

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. P. 1–20.

Bass F.M. A New Product Growth For Model Consumer Durables. Management Science. 1969. Vol. 15, Iss. 5. P. 215–227.

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

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. P. 263–283.

Bolívar M. P. R. Evaluating Corporate Environmental Reporting on the Internet: The Utility and Resource Industries in Spain. Business & Society 2009. Vol. 48, iss. 2. P. 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. P. 11–21.

Brennan N., Merkl-Davies D. Accounting narratives and impression management. The Routledge Companion to Communication in Accounting. London: Routledge, 2013. P. 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. P. 453–467.

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

Dierkes M., Presort L. Corporate Social Accounting Reporting for the Physical Environment: A Critical Review and Implementation Proposal. Accounting, Organizations and Society. 1977. Vol. 2, iss. 1. P. 3–22.

Dresser G. Non-financial factors for investors. Measuring Business Excellence. 1997. Vol. 1, Issue. 1. P. 8–11.

Epstein M., Flamholtz E., Mcdonough John J. Corporate social accounting in the United States of America: state of the art and future prospects. Accounting, Organizations and Society. 1976. Vol. 1, No. 1. P. 23–42.

Flesher D. L., Samson, W. D., Previts Accounting, economic development and financial reporting: the case of three pre-Civil War US railroads. Accounting History. 2003. Vol. 8, iss. 2. P. 61–77.

Freedman M., Stagliano A. J. The market impact of social information: investigator reaction to public disclosure. Proceedings, AAA Mid Atlantic Regional Meeting, 1984. P. 3.

Gambling T. A. System Dynamics Approach to Human Resource Accounting. The Accounting Review. 1974. Vol. 49, No. 3. P. 538–546.

Gambling T. A. System Dynamics Approach and Human Resource Accounting. Accounting, Organizations and Society, 1976. Vol. 1, No. 2–3. P. 167–174.

Garret J., Hoitash R., Prawitt D. F. Trust and Financial Reporting Quality. Journal of Accounting Research, 2014. Vol. 52, iss. 5. P. 1087–1125. doi: 10.1111/1475-679X.12063

Gray S. J., Shaw J. C. and McSweeney L. Accounting Standards and Multinational Corporations. Journal of International Business Studies, 1981. Vol. 12, iss. 1. P. 121–136.

Gunarathne N., Senaratne S. Diffusion of integrated reporting in an emerging South Asian (SAARC) nation. Managerial Auditing Journal. 2017. Vol. 32, iss. 4/5. P. 524–548.

Heflin F., Wallace D. The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures. Journal of Business Finance & Accounting, 2017. Vol. 44, iss. 3–March/April. P. 337–374.

Hess D. Social Reporting and New Governance Regulation: The Prospects of Achieving Corporate Accountability Through Transparency. Business Ethics Quarterly, 2007. Vol.17, iss. 3. P. 453–476.

Huerta M. C. Communication of Corporate Social Responsibility in Latin American and ASEAN Countries: A Comparative content Analysis of Corporate websites of Leading Companies International Journal of Research in Management, 2012. Vol. 2, iss.1. P. 130–145.

Kavasseri V. R. Toward a Theory of Corporate Social Accounting. The Accounting Review. 1976. Vol. 51, No. 3. P. 516–528.

Lev B., Schwartz A. On the Use of the Economic Concept of Human Capital in Financial Statements. The Accounting Review. 1971. Vol. 46, N 1. P. 103–112.

Lindblom C.K. The Implications of Organisational Legitimacy for Corporate Social Performance and Disclosure. Conference Paper, Critical Perspectives on Accounting Conference. New York, 1993.

Lys T., Naughton J.P., Wang C. Signaling through corporate accountability reporting. Journal of Accounting and Economics. 2015. Vol. 60, iss. 1. P. 56–72. doi:10.1016/j.jacceco.2015.03.001

Mahapatra S. Investor reaction to a corporate social accounting. Journal of Business Finance and Accounting, 1984. Vol. 11, iss.1. P. 29–40.

Nader R. Corporate Disclosure: The Public Right to Know. Journal of Contemporary Business. 1978. Winter. P. 25–32.

Painter-Morland M. Defining accountability in network society. Business Ethics Quarterly 2007. Vol. 17, iss. 3. P. 515–534.

Robertson A., Samy M. Factors affecting the diffusion of integrated reporting – a UK FTSE 100 perspective. Sustainability Accounting, Management and Policy Journal. 2010. Vol. 6, iss. 2. P. 190–223.

Rogers E. Diffusion of Innovations. New York: Free Press. 1995. 200 p.

Samkin G. and Schneider A. Accountability, narrative reporting and legitimation. Accounting, Auditing & Accountability Journal, 2010. Vol. 23, iss. 2. P. 256–289.

Tschopp D., Huefner R.J. Comparing the Evolution of CSR Reporting to that of Financial Reporting. Journal of Business Ethics, 2015. Vol. 127, iss. 3. P. 565–577. doi:10.1007/s10551-014-2054-6

Wiseman J. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society. 1982. Vol.7, N 1. P. 53–63.

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.

Astashkina A. S. Diskussiia po voprosu publichnosti bukhgalterskoi otchetnosti v kontse XIX veka v Rossii [Discussion on the publicity of financial statements in the late XIX century in Russia]. Mezhdunarodnyi bukhgalterskii uchet [International Accounting], 2017, vol. 20, issue 1, pp. 35–46. (In Russian)

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.

Dierkes M., Presort L. Corporate Social Accounting Reporting for the Physical Environment: A Critical Review and Implementation Proposal. Accounting, Organizations and Society, 1977, vol. 2, iss. 1, pp. 3–22.

Dresser G. Non-financial factors for investors. Measuring Business Excellence. 1997, vol. 1, iss. 1, pp. 8–11.

Epstein M., Flamholtz E., Mcdonough John J. Corporate social accounting in the United States of America: state of the art and future prospects. Accounting, Organizations and Society, 1976, vol. 1, no. 1, pp. 23–42.

Filimonov N. G. Promyshlennoe schetovodstvo [Industrial accounting]. Moscow, Jekonomicheskaja zhizn’ Publ., 1925. 211 p. (In Russian)

Flesher D. L., Samson, W. D., Previts Accounting, economic development and financial reporting: the case of three pre-Civil War US railroads. Accounting History, 2003, vol. 8, iss. 2, pp. 61–77.

Freedman M., Stagliano A. J. The market impact of social information: investigator reaction to public disclosure. Proceedings, AAA Mid Atlantic Regional Meeting, 1984, pp. 3.

Frjenk R. Darvinovskaja jekonomika. Svoboda, konkurencija i obshhee blago [Darwin’s economy. Freedom, competition and the common good]. Moscow, Izdatel’stvo instituta Gajdara, 2013. 352 p. (In Russian)

Gambling T. A. System Dynamics Approach and Human Resource Accounting. Accounting, Organizations and Society, 1976, vol. 1, no. 2–3, pp. 167–174.

Gambling T. A. System Dynamics Approach to Human Resource Accounting. The Accounting Review, 1974, vol. 49, no. 3, pp. 538–546.

Garret J., Hoitash R., Prawitt D. F. Trust and Financial Reporting Quality. Journal of Accounting Research, 2014, vol. 52, iss. 5, pp. 1087–1125. doi: 10.1111/1475-679X.12063

Gaskiuel’ Zh., Sediio R. Kak chitat’ finansovuiu i ekonomicheskuiu pressu [How to read the financial and economic press].Transl. from French. A. L. Zlotnikova. Moscow, Vneshtorgizdat, 1962. 186 p. (In Russian)

Gray S. J., Shaw J. C., McSweeney L. Accounting Standards and Multinational Corporations. Journal of International Business Studies, 1981, vol. 12, iss. 1, pp. 121–136.

Gunarathne N., Senaratne S. Diffusion of integrated reporting in an emerging South Asian (SAARC) nation. Managerial Auditing Journal, 2017, vol. 32, iss. 4/5, pp. 524–548.

Heflin F., Wallace D. The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures. Journal of Business Finance & Accounting, 2017, vol. 44, iss. 3, March/April, pp. 337–374.

Hendriksen Je. S., Van Breda M. F. Teorija buhgalterskogo ucheta [Theory of Accounting]. Transl. from Engl., ed. by Ja. V. Sokolov. Moscow, Finansy i statistika Publ., 1997. 576 p. (In Russian)

Hess D. Social Reporting and New Governance Regulation: The Prospects of Achieving Corporate Accountability Through Transparency. Business Ethics Quarterly, 2007, vol. 17, iss. 3, pp. 453–476.

Huerta M. C. Communication of Corporate Social Responsibility in Latin American and ASEAN Countries: A Comparative content Analysis of Corporate websites of Leading Companies. International Journal of Research in Management, 2012, vol. 2, iss. 1, pp. 130–145.

Kal’mes A. Fabrichnaia i torgovaia statistika [Factory and Trade Statistics]. Moscow, Ekonomicheskaia zhizn’ Publ., 1925. 354 p. (In Russian)

Kal’mes A. Fabrichnoe predpriiatie [Factory Enterprise]. Moscow, Ekonomicheskaia zhizn’ Publ., 1926. 288 p. (In Russian)

Kavasseri V. R. Toward a Theory of Corporate Social Accounting. The Accounting Review, 1976, vol. 51, no. 3, p. 516–528.

Korobkov V. S. Obiazannosti i prava bukhgaltera i uchet sovetskogo khoziaistva [Duties and rights of the accountant and accounting of the Soviet economy]. Moscow, Leningrad, Gosudarstvennoe torgovoe izdatel’stvo, 1930. 123 p. (In Russian)

Kovalev V. V., Vit. V. Kovalev Kontseptual’nye osnovy bukhgalterskogo ucheta: logika evoliutsii [Conceptual bases of accounting: the logic of evolution]. Vestnik of Saint-Petersburg University. Series 5. Ekonomika, 2015, issue 4, pp. 117–152. (In Russian)

Lev B., Schwartz A. On the Use of the Economic Concept of Human Capital in Financial Statements. The Accounting Review, 1971, vol. 46, no. 1, pp. 103–112.

Lindblom C. K. The Implications of Organisational Legitimacy for Corporate Social Performance and Disclosure. Conference Paper, Critical Perspectives on Accounting Conference. New York, 1993.

Lys T., Naughton J. P., Wang C. Signaling through corporate accountability reporting. Journal of Accounting and Economics, 2015, vol. 60, iss. 1, pp. 56–72. doi:10.1016/j.jacceco.2015.03.001

Mahapatra S. Investor reaction to a corporate social accounting. Journal of Business Finance and Accounting, 1984, vol. 11, iss. 1, pp. 29–40.

Met’ius M. R., Perera M. Kh. B. Teoriia bukhgalterskogo ucheta [Accounting Theory]. Transl. from Engl., eds Ia. V. Sokolov, I. A. Smirnova. Moscow, IuNITI Publ., 1999. 663 p. (In Russian)

Mjuller G., Gernon H., Miik G. Uchet: mezhdunarodnaja perspektiva [Accounting: an international perspective]. Moscow, Finansy i statistika Publ., 1996. 136 p. (In Russian)

Nader R. Corporate Disclosure: The Public Right to Know. Journal of Contemporary Business, 1978. Winter, pp. 25–32.

Painter-Morland M. Defining accountability in network society. Business Ethics Quarterly, 2007, vol. 17, iss. 3, pp. 515–534.

Pjatov M. L. Otchetnost’ kak jelement konkurentnyh preimushhestv kompanij: tendencii i zakonomernosti [Reporting as an element of competitive advantages of companies: trends and patterns]. Vestnik of Novosibirsk State University of Economics and Management, 2016, no. 2, pp. 10–31. (In Russian)

Robertson A., Samy M. Factors affecting the diffusion of integrated reporting — a UK FTSE 100 perspective. Sustainability Accounting, Management and Policy Journal, 2010, vol. 6, iss. 2, pp. 190–223.

Rogers E. Diffusion of Innovations. New York, Free Press. 1995. 200 p.

Samkin G., Schneider A. Accountability, narrative reporting and legitimation. Accounting, Auditing & Accountability Journal, 2010, vol. 23, iss. 2, pp. 256–289.

Tard G. Zakony podrazhanija [The Laws of imitation]. Transl. from French. Moscow, Akademicheskij proekt Publ., 2011. 304 p. (In Russian)

Tschopp D., Huefner R. J. Comparing the Evolution of CSR Reporting to that of Financial Reporting. Journal of Business Ethics, 2015, vol. 127, iss. 3, pp. 565–577. doi:10.1007/s10551-014-2054-6

Veblen T. Teoriia prazdnogo klassa [The theory of the leisure class]. Moscow, Knizhnyi Dom «Librokom», 2010. 368 p. (In Russian)

Wiseman J. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society, 1982, vol. 7, no. 1, pp. 53–63.

Zhebrak M. Kh. Kurs promyshlennogo ucheta [Course of industrial accounting]. Moscow, Gosstatizdat, 1955. 383 p. (In Russian)