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PROBLEMS OF MODERN ECONOMICS, N 3 (59), 2016
ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE
Konopliannik T. M.
Chair of Auditing and Internal Controlling, St. Petersburg State Economy University, PhD (Economics), Professor
Nikolaenko A. V.
Head of the Sector for BA and MA program Admission, St. Petersburg State Economy University, PhD (Political Science)

Transparency of reporting documents as a necessary condition for development of the scholarly thought and management (Russia, St. Petersburg)
The article addresses the issue of reporting in various spheres of activity of economic subjects, aiming at ensuring sustainable development in the market economy. Against the background of historical analysis, the authors describe the relation between reporting and verifiable information, with regards to the transformations of the present-day societal life. Auditing in particular allows to discuss issues of reporting misrepresentation, as well as the auditing of the human capital. The article stresses that the effective management and development of any branch of scholarship require the evidential foundation, and that transparent reporting can be used for that
Key words: reporting, analysis, globalization, information, sustainability, analytical research
Pages: 108 - 111



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