DOI: https://doi.org/10.18371/fcaptp.v4i27.154374

CONCEPTUAL APPROACH TO CONSTRUCTION OF ACCOUNTING AND INFORMATION PROVISION OF SOCIAL RESPONSIBILITY FOR BUSINESS ENTERPRISES THROUGH THE PRISM OF THE BUSINESS PARTNERSHIP SYSTEM

N. I. Pylypiv, Yu. V. Maksymiv, I. D. Piatnychuk

Abstract


The article investigates the formation of a conceptual approach to the construction of accounting and information support of social responsibility for business enterprises through the prism of the business system partnership in the conditions of sustainable development. It establishes the importance of assessing certain indicators or measures which would give the picture of the condition and dynamics of economic, ecological and social bases for stable development. It also shows the mutual relationship between the concept of stable development with accounting enterprises, which is the bases for establishing the above mentioned indicators. We proved that such a system should be based on the methodological bases of traditional accounting and should be focused on the formation of information about social responsibility of the business partnership through displaying it in the report about social responsibility of enterprises. Overall, this work established the relationship between the concept of stable development and accounting system of enterprises by developing a framework of various goals of social responsibility of business enterprises through the lens of business partnership.

Such a framework is used to build a matrix of determining the status of social responsibility of business enterprises by critically assessing its hierarchy and nomenclature of indicators of social responsibility through the lens of business partnerships. This matrix is based on 15 points to determine the levels of social responsibility through the conceptual framework and business partnership as discussed.

Our research used a systematic process to identify new possibilities of forming future informational streams in the process of carrying our business accounting in the management of enterprises which allowed us to use the conceptual framework we built  toward their accounting-informational support to achieve the goals of social responsibility of enterprises through the prism of business partnership. We analyzed the level of debt of salaries as one of the indicators of the basic level of social responsibility using Ukraine as a whole based on official statistics.

Further research should be aimed at the development of modern methods of accounting and information provision of business social responsibility in the system of business partnership.


Keywords


accounting and information support; social responsibility of business; business partnership; accounting system; sustainable development; managerial report

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Copyright (c) 2018 N. I. Pylypiv, Yu. V. Maksymiv, I. D. Piatnychuk

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ISSN (print) 2306-4994, ISSN (on-line) 2310-8770