IDEAS home Printed from
   My bibliography  Save this article

Reporting in the Theory of Domestic and Foreign Institutionalists


  • Bezverkhii Kostiantyn V.

    () (LLC "New Paris")


The article discusses issues of reporting in view of theories of domestic and foreign institutionalists. Study of formation of reporting under conditions of institutional transformations is realised in close connection with production and integration processes, which are peculiar to this specific period of the society historical development. In the result of the study of the said problem the article offers a functional scheme of development of the regulatory and legal framework of reporting and the scheme of regulation of accounting and financial reporting under conditions of institutional environment of Ukraine. By the results of the conducted study the article gives main principles, which have to be adhered to when preparing an integrated report under influence of the institutional environment in Ukraine. The article develops a mechanism of interconnection of reports at an enterprise and formation, on their basis, of integrated reports in the institutional environment. It puts the first stone in the foundation of formation of a new concept of reporting, connected with integration of the accounting and reporting information in the institutional environment.

Suggested Citation

  • Bezverkhii Kostiantyn V., 2014. "Reporting in the Theory of Domestic and Foreign Institutionalists," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 2, pages 299-307.
  • Handle: RePEc:idp:bizinf:y:2014:i:2:p:299_307

    Download full text from publisher

    File URL:
    Download Restriction: no


    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:idp:bizinf:y:2014:i:2:p:299_307. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexey Rystenko). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.