Article - Problems of Modern Economics

Trushevskaya A. A.
Assistant Professor, Chair of Finances and Bookkeeper Accounting, Smolny Institute of the Russian Academy of Education, PhD (Economics)
Kretova N. N.
Assistant Professor, Chair of Economics and Management in Machine-building enterprises, Voronezh State University of Technology, PhD (Economics)

Integrated business-reporting in the system of strategic managerial accounting (St. Petersburg).

The article focuses on the contemporary model of integrated reporting that should combine financial and non-financial information for better understanding of the nature of the enterprises’ activity as compared to more traditional reporting. The new reporting model will clarify the issue of the managerial quality, the degree of the enterprise’ dependency upon various types of resources, and the mutual relations among financial, human, intellectual, natural, social and production resources in their impact upon the business process. The authors’ aim is to help managers, investors and all those who determine the contemporary enterprise politics gain a new perspective upon the interrelation among technologies, competition, and profitability

Key words: integrated reporting, strategic managerial accounting, non-financial reporting, accounting analytic system, balanced system of indices

Pages: 111 - 116

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