Non-Financial Reporting in the Small Business Sector and the Benefits Thereof in the Stakeholder Decision-Making Process: the Practice of the Republic of Moldova

• Autorzy: Cristina Dolghii

Warianty tytułu

Raportowanie niefinansowe w sektorze małych przedsiębiorstw i korzyści z niego płynące w procesie podejmowania decyzji przez interesariuszy: praktyka Republiki Mołdawskie

• Języki publikacji: EN

Abstrakty

EN

Identification of the current problems related to non-financial reporting, which lower the quality of the information used by the decision-makers as well as limit the development of practical recommendations for decision implementation by small enterprises in the Republic of Moldova.The study was carried out using a complex of general and special scientific meth- ods: a systemic approach, analysis, synthesis, modeling, study of normative acts and specialized literature, comparison, abstraction, survey and content analysis. The systemic approach consists in the rational combination of selected scientific directions, aimed at research methodology formulation, i.e., at identifying the problem, formulating the hypothesis and substantiating it.The improvement measures and new evidence on the relevance of non-financial reporting and the need for the implementation thereof by small businesses in the country, as well as the stakeholder decision-making benefits, contribution to the visibility of the reporting entity, the development of client portfolio, community relationship strengthening, and capital increase have been taken into consideration. The article and the conclusions presented by the Author are based on the research into the practical effectiveness of the information presented in non-financial reports. The relevance of the research lies in the modeling of non-financial reporting at a local level, arguing for its implementation by small businesses, demonstrating the need for qualitative information in stakeholder decision-making and the contribution of that information to the high evaluation of reporting entity performance. (original abstract)

Celem niniejszej pracy jest identyfikacja aktualnych problemów związanych z raportowaniem niefinansowym, obniżających jakość informacji wykorzystywa- nych przez decydentów, jak również ograniczających opracowanie praktycznych rekomendacji dla realizacji decyzji przez małe przedsiębiorstwa w Republice Mołdawii. Badanie zostało przeprowadzone z wykorzystaniem pakietu ogólnych i specjalistycznych metod naukowych: podejścia systemowego, analizy, syntezy, modelowania, badania aktów normatywnych i literatury fachowej, porównania, abstrakcji, ankiety i analizy treści. Podejście systemowe polega na racjonalnym połączeniu wybranych kierunków naukowych, zmierzających do sformułowania metodologii badań, tj. do zidentyfikowania problemu, sformułowania hipotezy i jej uzasadnienia. W artykule uwzględniono działania usprawniające oraz nowe dowody na istotność raportowania niefinansowego i potrzebę jego wdrożenia przez małe przedsiębiorstwa w kraju, a także korzyści decyzyjne dla interesariuszy, wkład w widoczność jednostki raportującej, rozwój portfela klientów, wzmocnienie relacji ze społecznością oraz wzrost kapitału. Artykuł i przedstawione przez Autorkę wnioski oparte są na badaniach praktycznej skuteczności informacji prezentowanych w raportach niefinansowych. Istotność badań polega na modelowaniu raportowania niefinansowego na poziomie lokalnym, argumentując za jego wdrażaniem przez małe przedsiębiorstwa, wykazując zapotrzebowanie na informacje jakościowe w podejmowaniu decyzji przez interesariuszy oraz wkład tych informacji w wysoką ocenę wyników jednostki raportującej. (abstrakt oryginalny)

Słowa kluczowe

EN

Reporting; Sustainable development; Decision making; Stakeholders; Small business

PL

Raportowanie; Sprawozdawczość; Rozwój zrównoważony; Podejmowanie decyzji; Interesariusze; Małe i średnie przedsiębiorstwa

• Czasopismo: Przestrzeń, Ekonomia, Społeczeństwo
• Rocznik: 2022
• Numer: nr 21/1
• Strony: 61--88

Twórcy

autor

Cristina Dolghii

• University State Moldova

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