TYPIFICATION OF ECONOMIC ENTITIES AND THEIR STAKEHOLDERS FROM THE STANDPOINT OF THE LEVEL APPROACH TO ENSURING INFORMATION TRANSPARENCY
Back to articles of current journal| PDF: |  |
Author(s): | Safonova I. V., |
| Number of journal: | 4(69) | Date: | November 2024 |
| Annotation: | The study of various aspects of ensuring information transparency as a basic condition for creating a modern business information ecosystem in the format of corporate reporting allows us to solve one of the most important issues in the accounting and control sphere — improving the quality of disclosure of reporting data and their value for stakeholders. Ensuring information transparency is directly related to the type of organizations and the specifics of regulating their activities in terms of approaches to the formation, disclosure and verification of reporting information and depends on the category of users and the level of access to information. The purpose of the work is to develop approaches to classify and identify economic entities and stakeholders in order to determine a specific level of information transparency. The research methodology was based on a systematic study of specific differences between economic entities and stakeholders and the identification of their homogeneous groups and classification features. The object of the study was corporations and their stakeholders. The work determines the influence of a specific type (kind) of an entity on the formation, disclosure and verification of reporting information. Based on the diversification of requirements for the volume, content and confirmation of reporting information, a level system of information transparency of economic entities has been developed and a set of criteria is proposed that allow for a stepby- step identification of entities in order to determine a specific level of information transparency. Approaches to the use of the “stakeholder theory” as a tool for substantiating priority methodological decisions to ensure information transparency of economic entities are expanded and a model for forming a personal profile for key users with the subsequent possibility of maintaining a register (within each group) and an accounting system is proposed. | ||
| Keywords: | information transparency, information environment, economic entity, digital profile, stakeholders, level approach, reporting, type, corporations, public sector |
||
| For citation: | Safonova I. V. Typification of economic entities and their stakeholders from the standpoint of the level approach to ensuring information transparency. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2024;4(69):167—173. DOI: 10.25683/VOLBI.2024.69.1170. |
||