The Reliability of Integrated Reporting

• Autorzy: Beata Zyznarska-Dworczak

Warianty tytułu

Wiarygodność sprawozdawczości zintegrowanej

• Języki publikacji: EN

Abstrakty

EN

This paper presents the conclusions from analyzing the reliability of integrated reporting in the light of the strategic and information-related paradigm of accounting. The study demonstrates the reliability in the light of international standards that standardize integrated reporting, according to which there is a need for the improvement of credibility. As a key form of improving the reliability of integrated reporting the author indicates an internal and external verification of financial data and non-financial disclosure, both based on accountability account related to a company's responsibility. The purpose of the study was achieved by employing pertinent research methods, including in particular a critical analysis of scholarly literature and the method of analogy. The study is axiomatic in nature, based on fundamental accounting theory assumptions(original abstract)

W artykule przedstawiono wnioski z analizy wiarygodności danych niefinansowych, stanowiących kluczowe narzędzie sprawozdawczości zintegrowanej w świetle strategiczno- informacyjnego paradygmatu rachunkowości. Opracowanie ukazuje cechę wiarygodności z perspektywy międzynarodowych standardów normalizujących raportowanie zintegrowane. Wskazuje potrzebę jej zwiększania wobec identyfikowanego w praktyce ryzyka prezentacji danych niewiarygodnych w sprawozdawczości zintegrowanej. Za kluczową formę uwiarygodniania danych niefinansowych raportowania zintegrowanego autor przyjmuje wewnętrzną i zewnętrzną weryfikację danych finansowych i ujawnień pozafinansowych, opartą na rachunku odpowiedzialności. W realizacji celów opracowania wykorzystano adekwatne metody badawcze, w tym w szczególności krytyczną analizę piśmiennictwa naukowego oraz metodę analogii. Opracowanie ma charakter aksjomatyczny w zakresie wykorzystania podstawowych założeń teorii rachunkowości(abstrakt oryginalny)

Słowa kluczowe

EN

Accounting; Reporting

PL

Rachunkowość; Sprawozdawczość

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2018
• Numer: nr 503 Współczesne problemy w nauce, dydaktyce i praktyce rachunkowości
• Strony: 494--502

Twórcy

autor

Beata Zyznarska-Dworczak

• Poznań University of Economics and Business

Bibliografia

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Identyfikatory

DOI

10.15611/pn.2018.503.44