Search academic texts

Information × Registration Number 0218U100074, 0115U000248 , R & D reports Title Accounting and auditing of enterprise's social responsibility popup.stage_title Head Korol Svitlana Yakivna, Кандидат економічних наук Registration Date 26-12-2018 Organization Kyiv National University of Trade and Economics popup.description2 Modern economic conditions require a new approach to the system of management of activities of subjects of various types of economic activity, based on which adherence to the principles of social responsibility of business. In this context, the assessment of performance requires a special system of indicators that reflect the economic, environmental and social implications of enterprises. Such indicators are systematically presented in financial, non-financial and managerial reporting, accounting and information support of the formation of which introduces new requirements for accounting and auditing. In the research work the economic essence of the social responsibility of the enterprise as an object of accounting is disclosed. The content of the economic activity of a socially responsible enterprise is defined. The advantages and disadvantages (risks) of socially-oriented activities have been identified. The theoretical principles of accounting of expenses for quality assurance of products are analyzed. The methodological principles of construction of information system of accounting are determined. Developed categorical-conceptual apparatus on the subject of research. The theoretical and methodological principles of audit of the enterprise are developed, taking into account the revealed factors of uncertainty of the external auditor regarding his social responsibility. Product Description popup.authors popup.nrat_date 2020-04-02 Close