Improving accounting support for the formation of management reporting based on the integration of financial and non-financial indicators
DOI:
https://doi.org/10.26906/EiR.2026.1%20(100).4394Keywords:
accounting support, management reporting, management accounting, non-financial indicators, integrated accounting system, accounting digitalizationAbstract
The article is devoted to the study of the problems of improving the accounting support for the preparation of management reporting in the context of increasing requirements for the transparency of enterprise activities and the growing role of non-financial information. The purpose of the study is to substantiate the directions for improving accounting support based on the integration of financial and non-financial indicators within a unified information environment of the enterprise. The paper generalizes modern scientific approaches to the formation of management reporting and determines its significance in the process of managerial decision-making. Particular attention is paid to the transformation of accounting systems under the influence of modern economic conditions and the growing information needs of enterprise management. The main shortcomings of the current practice of preparing management reports are identified, in particular the fragmentation of information flows, the insufficient level of integration of accounting subsystems, and the limited use of non-financial indicators. It is proved that increasing the effectiveness of management largely depends on the quality of information support and the consistency of data generated within the accounting system. A model of accounting support is proposed that provides for the integration of financial, managerial, and non-financial accounting. The expediency of including non-financial indicators in the information base, which characterize the labor, innovation, environmental, and social aspects of enterprise activity, is substantiated. Such indicators make it possible to expand the informational capabilities of management reporting and ensure a comprehensive assessment of enterprise performance. Directions for improving accounting support are proposed, including the modernization of accounting policies, the development of analytical tools, and the introduction of digital technologies. The implementation of the proposed approaches will contribute to increasing the analytical value of management reporting and improving the effectiveness of information support for managerial decision-making.
References
Євсєєва О. О., Підопригора І. В., Ковальова Д. А. Методика складання звіту про управління: законодавчі реалії та перспективи упровадження. Економічний простір. 2023. № 183. С. 95–101. DOI: https://doi.org/10.32782/2224-6282/183-14
Гуцаленко Л. В., Попова О. В. Управлінська звітність в контексті удосконалення інформаційного забезпечення прийняття управлінських рішень. Bioeconomy and Agrarian Business. 2022. Т. 13, № 2. С. 28–41. DOI: https://doi.org/10.31548/bioeconomy13(2).2022.28-41
Маліков В., Новіченко Л., Стойка Н. Бухгалтерська звітність: вимоги та складові. Економіка та суспільство. 2023. № 52. DOI: https://doi.org/10.32782/2524-0072/2023-57-86
Жук В. М. Інтегрована звітність: ретроспектива і перспектива в Україні. Облік і фінанси. 2019. № 1. С. 20-27. DOI: https://doi.org/10.33146/2307-9878-2019-1(83)-20-27
Жиглей І. В., Захаров Д. М. Звіт з управління – складова фінансової, нефінансової чи інтегрованої звітності. Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу. 2019. № 1 (42). С. 18-24. DOI: http://dx.doi.org/10.26642/pbo-2019-1(42)-18-24
Мазур Н. А. Фінансові результати підприємств України: особливості бухгалтерського забезпечення їх формування та управління. Проблеми сучасних трансформацій. Серія: економіка та управління. 2023. № 8. DOI: https://doi.org/10.54929/2786-5738-2023-8-09-01
Silva A. What do we know about integrated reporting? A review. Revista de Contabilidad. 2021. Vol. 24(1). P. 38–55.
Шкромида В. В., Шкромида Н. Я., Кузишин І. М. Міжнародні ініціативи розвитку інтегрованої звітності бізнесу. Сталий розвиток економіки. 2024. № 2 (49). С. 153-156. DOI: https://doi.org/10.32782/2308-1988/2024-49-24
Villiers C., Dimes R. Determinants, mechanisms and consequences of corporate governance reporting: a research framework. Journal of Management and Governance. 2021. Vol. 25(1). P. 7–26.
Raimo N., Zito M., Caragnano A. Does ownership structure affect integrated reporting quality? A panel data analysis. Corporate Social Responsibility and Environmental Management. 2021. Vol. 28(4). P. 1256–1268.
Hassan A., Elamer A. A., Fletcher M. Integrated reporting and firm value. Business Strategy and the Environment. 2022. Vol. 31(3). P. 1245–1260.
Tiron-Tudor A., Spatacean O. Corporate disclosure of non-financial information. Sustainability. 2022. Vol. 14(10). P. 1–15.
Larrinaga C., Garcia-Torea N. An ecological critique of accounting. Critical Perspectives on Accounting. 2022. Vol. 82. P. 102320.
Al-Htaybat K., von Alberti-Kielman L. Big Data and corporate reporting. Accounting, Auditing & Accountability Journal. 2021. Vol. 34(5). P. 1155–1183.
Global Reporting Initiative. URL: https://www.globalreporting.org/how-to-use-the-gri-standards/ (дата звернення: 5.02.2026).
Yevsyeyeva O. O., Pidopryhora I. V., Kovalʹova D. A. (2023) Metodyka skladannya zvitu pro upravlinnya: zakonodavchi realiyi ta perspektyvy uprovadzhennya [Methodology for preparing a management report: legislative realities and implementation prospects]. Ekonomichnyy prostir. vol. 183. рр. 95–101.
Hutsalenko L. V., Popova O. V. (2022) Upravlinsʹka zvitnistʹ v konteksti udoskonalennya informatsiynoho zabezpechennya pryynyattya upravlinsʹkykh rishenʹ [Management reporting in the context of improving information support for making management decisions]. Bioeconomy and Agrarian Business. vol. 13. no. 2. рр. 28–41.
Malikov V., Novichenko L., Stoyka N. (2023) Bukhhaltersʹka zvitnistʹ: vymohy ta skladovi [Accounting reporting: requirements and components]. Ekonomika ta suspilʹstvo. no. 52. DOI: https://doi.org/10.32782/2524-0072/2023-57-86
Zhuk V. M. (2019) Intehrovana zvitnistʹ: retrospektyva i perspektyva v Ukrayini [Integrated reporting: retrospective and prospective in Ukraine]. Oblik i finansy. no. 1. рр. 20–27.
Zhyhley I. V., Zakharov D. M. (2019) Zvit z upravlinnya – skladova finansovoyi, nefinansovoyi chy intehrovanoyi zvitnosti [Management report – a component of financial, non-financial or integrated reporting]. Problemy teoriyi ta metodolohiyi bukhhaltersʹkoho obliku, kontrolyu i analizu. vol. 1. no. 42. рр. 18–24.
Mazur N. A. (2023) Finansovi rezulʹtaty pidpryyemstv Ukrayiny: osoblyvosti bukhhaltersʹkoho zabezpechennya yikh formuvannya ta upravlinnya [Financial results of Ukrainian enterprises: features of accounting support for their formation and management]. Problemy suchasnykh transformatsiy. Seriya: ekonomika ta upravlinnya. no. 8. DOI: https://doi.org/10.54929/2786-5738-2023-8-09-01
Silva A. What do we know about integrated reporting? A review. Revista de Contabilidad. 2021. Vol. 24(1). P. 38–55.
Shkromyda V. V., Shkromyda N. YA., Kuzyshyn I. M. Mizhnarodni initsiatyvy rozvytku intehrovanoyi zvitnosti biznesu [International initiatives for the development of integrated business reporting]. Stalyy rozvytok ekonomiky. vol. 49. no. 2. рр. 153–156.
Villiers C., Dimes R. Determinants, mechanisms and consequences of corporate governance reporting: a research framework. Journal of Management and Governance. 2021. Vol. 25(1). P. 7–26.
Raimo N., Zito M., Caragnano A. Does ownership structure affect integrated reporting quality? A panel data analysis. Corporate Social Responsibility and Environmental Management. 2021. Vol. 28(4). P. 1256–1268.
Hassan A., Elamer A. A., Fletcher M. Integrated reporting and firm value. Business Strategy and the Environment. 2022. Vol. 31(3). P. 1245–1260.
Tiron-Tudor A., Spatacean O. Corporate disclosure of non-financial information. Sustainability. 2022. Vol. 14(10). P. 1–15.
Larrinaga C., Garcia-Torea N. An ecological critique of accounting. Critical Perspectives on Accounting. 2022. Vol. 82. P. 102320.
Al-Htaybat K., von Alberti-Kielman L. Big Data and corporate reporting. Accounting, Auditing & Accountability Journal. 2021. Vol. 34(5). P. 1155–1183.
Global Reporting Initiative. URL: https://www.globalreporting.org/how-to-use-the-gri-standards/ (accessed February 5, 2026).
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Надія Шкромида, Сергій Малишев
This work is licensed under a Creative Commons Attribution 4.0 International License.
