ДОБРОВІЛЬНЕ РОЗКРИТТЯ ІНФОРМАЦІЇ У РУСЛІ СУЧАСНИХ ЕКОНОМІЧНИХ ТЕОРІЙ БУХГАЛТЕРСЬКОГО ОБЛІКУ

O.Vysochan; Alla Yasinska

Узагальнено бухгалтерські теорії економічного спрямування та дослідження їх пояснювального потенціалу щодо добровільного розкриття облікової інформації суб’єк тами господарювання. Розглянуто концептуальні засади сигнальної теорії, агентської теорії та теорії ресурсної залежності для інтерпретації мотивацій і стратегій розкриття інформації, а також критично оцінено можливості теорії управління враженнями у вирішенні прикладних облікових завдань. Визначено, що добровільне розкриття інформації може бути інструментом зниження інформаційної асиметрії, формування позитивного іміджу компанії та забезпечення доступу до стратегічно важливих ресурсів. За результатами дослідження визначено, що сигнальна теорія розкриває механізм обміну інформаційними повідомленнями між сигналізатором і одержувачем, де опри люднена інформація слугує індикатором ефективності, достовірності звітності та репу тації компанії; агентська теорія акцентує увагу на зниженні агентських витрат через розширення обсягу розкритих даних; теорія ресурсної залежності зосереджена на забезпеченні доступу до критично важливих ресурсів завдяки формуванню позитивного корпоративного іміджу. Теорія управління враженнями дає змогу обґрунтувати детер мінанти формування сприятливого сприйняття компанії з боку зацікавлених осіб та розробити прикладні рекомендації щодо формату подання звітності.

теорія ресурсної залежності

управління враженнями.

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