reporting

Purpose – The purpose of the article is to summarise economically oriented accounting theories and to examine their explanatory potential regarding the voluntary disclosure of accounting information by business entities. The study focuses on the theoretical interpretation of voluntary disclosure through the lens of signalling, agency, and resource dependence theories, along with a critical assessment of the applicability of impression management theory to accounting practices.

The article reveals the interdependence of enterprise property preservation and quality of information for ensuring management and controlling processes efficiency. The dependence of economic security on qualitatively-formed accounting and analytical support for such purposes is substantiated. It is analyzed the enterprise’s activities in terms of economic security formation by rational costs, in particular the influence of spent financial resources on employees’ physical and moral security, formation of intellectual property, etc.

The peculiarities of control over the implementation of the innovative development program are analyzed. The use of means of indicative control based on the evaluation of the analysis results of both individual indicators and their groups (time, resource and result) in the process of current control over the emergence of deviations and their prompt correction during the implementation of the innovative development program is scientifically substantiated. General principles of the financial efficiency evaluation of the implemented innovative programs are researched.