DEVELOPMENT OF ACCOUNTING IN CLUSTER FORMATIONS ON THE BASIS OF THE PROVISIONS OF AGENCY AND ACTOR-NETWORK THEORIES
Abstract
The processes of creating cluster structures in the economy of Ukraine are caused by the integration of the interests of industry formations and subjects of regional socio-economic development. For the effective implementation of the cluster model, the key place belongs to the accounting system as a source of information for making management decisions. Accounting must reflect economic processes that arise in the conditions of clustering of the economy of Ukraine. The purpose of the article is to form the foundations of accounting in cluster structures based on the provisions of key institutional theories – agency and actor-network theories. The theoretical and methodological basis of the article is the basic provisions of the institutional economic theory and scientific developments of scientists on the problems of inter-organizational accounting. The research was conducted using general scientific and special techniques and methods: scientific abstraction – for the study of problematic issues and detailed elaboration of accounting improvement mechanisms, generalization – for the systematization of existing scientific approaches, concretization – for the characterization of theoretical tools, meaningfulness and the formation of proposals for the development of accounting. The identified areas of development of accounting in the cluster based on agency and actor-network theories make it possible to expand the theoretical provisions of accounting by explaining the relationships between participants in the implementation of accounting procedures. The recommendations given in the article regarding the improvement of accounting will make it possible to more thoroughly and comprehensively reveal the economic essence of cluster formations, to reveal their institutional features and to form an accounting methodology. The obtained scientific results of a theoretical nature can be a starting point for further research in the direction of a better understanding of the current state of scientific developments on the topic. The originality of the conducted research lies in the fact that it thoroughly reveals the theoretical issues of accounting in the inter-organizational management of cluster structures.
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