Complementary assets of innovative activities: theoretical principles of accounting
The need to expand the current method of accounting for innovative activity of the enterprise, based on the use of modern economic concepts, has been highlighted. The expediency of introducing the concept of complementary assets into the accounting system has been grounded. The historical aspects of...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2023-12-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
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| Online Access: | http://pbo.ztu.edu.ua/article/view/296867 |
| _version_ | 1827353038025654272 |
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| author | V.K. |
| author_facet | V.K. |
| author_sort | V.K. |
| collection | DOAJ |
| description | The need to expand the current method of accounting for innovative activity of the enterprise, based on the use of modern economic concepts, has been highlighted. The expediency of introducing the concept of complementary assets into the accounting system has been grounded. The historical aspects of the emergence of the concept of «complementary assets» have been analyzed. The concept of complementarity has been characterized and the features of its use in economic sciences have been determined. The need for the development of applied aspects of the accounting of complementary assets, which are used in the innovative activity of the enterprise, have been grounded. The value of accounting information of complementary assets for internal and external users have been disclosed. The main features of complementary assets and their classification according to D.J. Teece approach have been analyzed. The role of complementary assets as the main factor in shaping the technological trajectory of the enterprise has been determined. The essence and importance of complementary assets in ensuring the efficiency of the innovative activity of the enterprise and the need to provide accounting information about them to interested users have been grounded. |
| first_indexed | 2024-03-08T03:18:51Z |
| format | Article |
| id | doaj.art-9e8318b2880b4a0f8ebbe0f0e7ef63d0 |
| institution | Directory Open Access Journal |
| issn | 1994-1749 2708-4957 |
| language | English |
| last_indexed | 2024-03-08T03:18:51Z |
| publishDate | 2023-12-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj.art-9e8318b2880b4a0f8ebbe0f0e7ef63d02024-02-12T11:41:16ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17492708-49572023-12-01356343910.26642/pbo-2023-3(56)-34-39Complementary assets of innovative activities: theoretical principles of accountingV.K. 0https://orcid.org/0000-0002-0684-7072Makarovych The need to expand the current method of accounting for innovative activity of the enterprise, based on the use of modern economic concepts, has been highlighted. The expediency of introducing the concept of complementary assets into the accounting system has been grounded. The historical aspects of the emergence of the concept of «complementary assets» have been analyzed. The concept of complementarity has been characterized and the features of its use in economic sciences have been determined. The need for the development of applied aspects of the accounting of complementary assets, which are used in the innovative activity of the enterprise, have been grounded. The value of accounting information of complementary assets for internal and external users have been disclosed. The main features of complementary assets and their classification according to D.J. Teece approach have been analyzed. The role of complementary assets as the main factor in shaping the technological trajectory of the enterprise has been determined. The essence and importance of complementary assets in ensuring the efficiency of the innovative activity of the enterprise and the need to provide accounting information about them to interested users have been grounded.http://pbo.ztu.edu.ua/article/view/296867innovative activityinnovationcomplementary assetsdevelopment of the accounting system |
| spellingShingle | V.K. Complementary assets of innovative activities: theoretical principles of accounting Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу innovative activity innovation complementary assets development of the accounting system |
| title | Complementary assets of innovative activities: theoretical principles of accounting |
| title_full | Complementary assets of innovative activities: theoretical principles of accounting |
| title_fullStr | Complementary assets of innovative activities: theoretical principles of accounting |
| title_full_unstemmed | Complementary assets of innovative activities: theoretical principles of accounting |
| title_short | Complementary assets of innovative activities: theoretical principles of accounting |
| title_sort | complementary assets of innovative activities theoretical principles of accounting |
| topic | innovative activity innovation complementary assets development of the accounting system |
| url | http://pbo.ztu.edu.ua/article/view/296867 |
| work_keys_str_mv | AT vk complementaryassetsofinnovativeactivitiestheoreticalprinciplesofaccounting |