IDEAS home Printed from https://ideas.repec.org/a/ags/aolpei/196579.html
   My bibliography  Save this article

Monitoring of Integrated Accounts Rendering and Non-Financial Information Disclosure to Agricultural Holdings (on the Basis of the Volgograd Region)

Author

Listed:
  • Ovchinnikov, A. S.
  • Tseplyaev, A. N.
  • Balashova, N. N.
  • Šilerová, E.
  • Melikhov, V. A.

Abstract

The article describes the quality and reliability of the public reporting rendering by large agricultural holdings and full disclosure of financial and non-financial information reporting. The results of long-term monitoring and research carried out at the Department of Accounting and Auditing of the Volgograd state agrarian university as well as the Strategy for integrated development of the rural areas of the Volgograd region results were given here. Recommendations for the coherently integrated reporting adapting in the accounting process of agricultural enterprises were made.

Suggested Citation

  • Ovchinnikov, A. S. & Tseplyaev, A. N. & Balashova, N. N. & Šilerová, E. & Melikhov, V. A., 2014. "Monitoring of Integrated Accounts Rendering and Non-Financial Information Disclosure to Agricultural Holdings (on the Basis of the Volgograd Region)," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 6(4), pages 1-12, December.
    • Handle: RePEc:ags:aolpei:196579
    DOI: 10.22004/ag.econ.196579
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/196579/files/agris_on-line_2014_4_ovchinnikov_tseplyaev_balashova_silerova_melikhov.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.196579?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Carlos Serrano-Cinca & Begoña Guti鲲ez-Nieto, 2013. "A decision support system for financial and social investment," Applied Economics, Taylor & Francis Journals, vol. 45(28), pages 4060-4070, October.
    2. Weber, Jean-Louis, 2007. "Implementation of land and ecosystem accounts at the European Environment Agency," Ecological Economics, Elsevier, vol. 61(4), pages 695-707, March.
    3. Dalmazzone Silvana & La Notte Alessandria, 2009. "Local environmental accounting: Methodological lessons from the application of NAMEA tables at sub-national levels"," Department of Economics and Statistics Cognetti de Martiis. Working Papers 200910, University of Turin.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Balashova, Natalia Nikolaevna & Šilerová, Edita & Melikhov, V. A., 2015. "Developing the Metodology to Form Integrated Reporting of Agroholdings in the Russian Federation," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 7(4), pages 1-11, December.
    2. N. N. Balashova & V. A. Melikhov & M.A. Ovchinnikov & E.M. Egorova & E.V. Tokareva, 2016. "Organizational and Methodological Approaches to Development of Accounting Policy for Formation of Integrated Accounting of Interrelated Agricultural Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 153-160.
    3. Ioana Sofian & Mădălina Dumitru, 2017. "The Compliance of the Integrated Reports Issued by European Financial Companies with the International Integrated Reporting Framework," Sustainability, MDPI, vol. 9(8), pages 1-16, July.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Xujing Yu & Liping Shan & Yuzhe Wu, 2021. "Land Use Optimization in a Resource-Exhausted City Based on Simulation of the F-E-W Nexus," Land, MDPI, vol. 10(10), pages 1-22, September.
    2. Comte, Adrien & Sylvie Campagne, C. & Lange, Sabine & Bruzón, Adrián García & Hein, Lars & Santos-Martín, Fernando & Levrel, Harold, 2022. "Ecosystem accounting: Past scientific developments and future challenges," Ecosystem Services, Elsevier, vol. 58(C).
    3. Sérgio Lousada & José Cabezas & Rui Alexandre Castanho & José Manuel Naranjo Gómez, 2022. "Land-Use Changes in Insular Urban Territories: A Retrospective Analysis from 1990 to 2018. The Case of Madeira Island—Ribeira Brava," Sustainability, MDPI, vol. 14(24), pages 1-20, December.
    4. Carlos Serrano-Cinca & Begoña Gutiérrez-Nieto & Nydia M. Reyes, 2013. "A Social Approach to Microfinance Credit Scoring," Working Papers CEB 13-013, ULB -- Universite Libre de Bruxelles.
    5. Alessandra La Notte & Stefania Tonin & Silvio Nocera, 2019. "A screening procedure to measure the effect of uncertainty in air emission estimates," Mitigation and Adaptation Strategies for Global Change, Springer, vol. 24(6), pages 1073-1100, August.
    6. Sarbjit Singh Oberoi & Sayan Banerjee, 2023. "Bankruptcy Prediction of Indian Banks Using Advanced Analytics," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 22-41.
    7. Francesco Rania & Annarita Trotta & Rosella Carè & Maria Cristina Migliazza & Abdellah Kabli, 2020. "Social Uncertainty Evaluation of Social Impact Bonds: A Model and Practical Application," Sustainability, MDPI, vol. 12(9), pages 1-34, May.
    8. Jaroslava Janků & Jan Jehlička & Kristina Heřmanová & Daniel Toth & Mansoor Maitah & Josef Kozák & Jan Vopravil & Radim Vácha & Karel Jacko & Tomáš Herza, 2022. "An overview of a land evaluation in the context of ecosystem services," Soil and Water Research, Czech Academy of Agricultural Sciences, vol. 17(1), pages 1-14.
    9. Bei He & Xiaoyun Du & Junkang Li & Dan Chen, 2023. "A Effectiveness-and Efficiency-Based Improved Approach for Measuring Ecological Well-Being Performance in China," IJERPH, MDPI, vol. 20(3), pages 1-29, January.
    10. Joël Houdet & Charlotte Pavageau & Michel Trommetter & Jacques Weber, 2009. "Accounting for changes in biodiversity and ecosystem services from a business perspective," Working Papers hal-00434450, HAL.
    11. Mancini, Susanna & Casale, Marco & Rossi, Piercarlo & Faraudello, Alessandra & Dino, Giovanna Antonella, 2023. "Operative instruments to support public authorities and industries for the supply of raw materials: A decision support tool to evaluate the sustainable exploitation of extractive waste facilities," Resources Policy, Elsevier, vol. 81(C).
    12. Grace Nishimwe & Didier Milindi Rugema & Claudine Uwera & Cor Graveland & Jesper Stage & Swaib Munyawera & Gabriel Ngabirame, 2020. "Natural Capital Accounting for Land in Rwanda," Sustainability, MDPI, vol. 12(12), pages 1-25, June.
    13. Rui Alexandre Castanho & José Manuel Naranjo Gómez & Joanna Kurowska-Pysz, 2019. "Assessing Land Use Changes in Polish Territories: Patterns, Directions and Socioeconomic Impacts on Territorial Management," Sustainability, MDPI, vol. 11(5), pages 1-19, March.
    14. Edens, Bram & Hein, Lars, 2013. "Towards a consistent approach for ecosystem accounting," Ecological Economics, Elsevier, vol. 90(C), pages 41-52.
    15. Scognamiglio, Elisabetta & Di Lorenzo, Emilia & Sibillo, Marilena & Trotta, Annarita, 2019. "Social uncertainty evaluation in Social Impact Bonds: Review and framework," Research in International Business and Finance, Elsevier, vol. 47(C), pages 40-56.
    16. José Manuel Naranjo Gómez & Sérgio Lousada & Jacinto Garrido Velarde & Rui Alexandre Castanho & Luís Loures, 2020. "Land-Use Changes in the Canary Archipelago Using the CORINE Data: A Retrospective Analysis," Land, MDPI, vol. 9(7), pages 1-15, July.
    17. Hualou Long & Yingnan Zhang & Li Ma & Shuangshuang Tu, 2021. "Land Use Transitions: Progress, Challenges and Prospects," Land, MDPI, vol. 10(9), pages 1-20, August.
    18. Bizer, Kilian & Henger, Ralph & Meub, Lukas & Proeger, Till, 2014. "The political economy of certificates for land use in Germany: Experimental evidence," University of Göttingen Working Papers in Economics 225, University of Goettingen, Department of Economics.
    19. Irene Bengo & Alice Borrello & Veronica Chiodo, 2021. "Preserving the Integrity of Social Impact Investing: Towards a Distinctive Implementation Strategy," Sustainability, MDPI, vol. 13(5), pages 1-19, March.
    20. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:aolpei:196579. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/fevszcz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.