The conceptual problem of accounting for the innovation capital of the enterprise: reasons for the emergence
The peculiarities of the transformation of the economy in the conditions of the transition to a post-industrial society have been considered. The directions of influence of the knowledge economy on the activities of enterprises and the accounting system have been determined. The existence of new inf...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2022-12-01
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| Series: | Економіка, управління та адміністрування |
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| Online Access: | http://ema.ztu.edu.ua/article/view/272352 |
| Summary: | The peculiarities of the transformation of the economy in the conditions of the transition to a post-industrial society have been considered. The directions of influence of the knowledge economy on the activities of enterprises and the accounting system have been determined. The existence of new information needs and requests regarding the innovative activities of enterprises has been identified. The conceptual problem of accounting for the enterprise’s innovative capital has been revealed. The limitations of accounting in disclosing information about the innovative activity of the enterprise and its influence on the functioning of other management systems have been revealed. The need to improve information support for making investment and loan decisions regarding the innovative capital of enterprises has been substantiated. The reasons for the use of a conservative approach by the developers of accounting standards to the accounting of the innovative activities of enterprises have been identified and analyzed. The need to develop the theoretical and methodological principles of accounting for the innovative activity of enterprises with the aim of improving the system of its information support for internal and external stakeholders has been established. |
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| ISSN: | 2664-245X 2664-2468 |