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The Constitutional Role of Accounting in Ensuring the Implementation of Innovative Activities of the Enterprise

Author

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  • Viktoriia Makarovych

    (Ferenc Rakoczi II Transcarpathian Hungarian College of Higher Education, Berehove, Ukraine)

Abstract

In post-Soviet countries, the perception of accounting as a service tool that performs a service function is still widespread. However, today accounting not only satisfies information needs but also ensures the formation, ordering and construction of organizational and social processes by forming a new social and organizational order. The purpose of the article is to assess the constitutive role of accounting in the activities of organizations and society, as well as to identify and analyze the directions of the constitutive influence of accounting on the innovative activity of the enterprise. Methods of comparison, analogy, modelling and historical analysis were used to achieve the goal. The methodological basis of the research is the position of the organizational theory. The historical features of the development of the views of scientists regarding the formation of the proactive and constitutive role of accounting in the functioning of socioeconomic institutions have been analyzed. It was determined that based on its constitutive role, accounting ensures the formation and ordering of organizational and social processes and constructs them through changing social and organizational relations. Using the example of improving the system of accounting rules in IFRS 16 "Leases", an example of the implementation of the constitutive role of accounting in achieving social goals has been analyzed. Two main approaches to understanding the role of accounting in the functioning of socioeconomic institutions have been identified and analyzed. The possibility of improving the innovative activity of enterprises by changing the current method of accounting and reporting on the elements of the innovative capital of the enterprise (expenditure on research and development, internally created intangible assets) has been substantiated. The constitutive role of calculative practices in promoting the prospects for developing innovative activities of enterprises at the tactical and strategic levels has been disclosed. The constitutive influence of certain calculative practices on the innovative activity of the enterprise has been characterized by the determination of the effectiveness of innovative activity and individual innovative initiatives and projects.

Suggested Citation

  • Viktoriia Makarovych, 2023. "The Constitutional Role of Accounting in Ensuring the Implementation of Innovative Activities of the Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 29-37, June.
    • Handle: RePEc:iaf:journl:y:2023:i:2:p:29-37
    DOI: 10.33146/2307-9878-2023-2(100)-29-37
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    References listed on IDEAS

    as
    1. Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts, 2009. "Short and long translations: Management accounting calculations and innovation management," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 738-754, August.
    2. Anthony G. Hopwood, 1990. "Accounting and Organisation Change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 3(1), pages 1-1, April.
    3. repec:eme:aaaj00:09513579010145073 is not listed on IDEAS
    4. Jane Broadbent & Richard Laughlin, 2005. "Organisational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 1(1), pages 7-25, January.
    5. Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 125-143.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Nataliia Spasiv & Olga Kneysler & Iryna Hyzela, 2023. "Current Trends in Financing Innovative Development of Industrial Enterprises in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 126-137, September.

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    More about this item

    Keywords

    accounting as a constitutive system; service function of accounting; innovative activity; organizational theory; calculative practices;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D

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