Open AccessEconomic content of innovation as an object of analysis and audit
Author(s) -
Oleksii Patsarniuk
Publication year - 2019
Publication title -
ekonomìka, fìnansi, pravo/ekonomìka. fìnansi. pravo
Language(s) - English
Resource type - Journals
eISSN - 2786-5517
pISSN - 2409-1944
DOI - 10.37634/efp.2019.12(2).2
Subject(s) - audit , decree , object (grammar) , cabinet (room) , business , content analysis , economic system , industrial organization , knowledge management , economics , accounting , computer science , sociology , political science , engineering , social science , mechanical engineering , artificial intelligence , law
. Recently, the transition from a low-tech resource to a high-tech innovation economy is gaining momentum. The analysis of the current situation regarding innovation activity in Ukraine, presented in the approved decree of the Cabinet of Ministers of Ukraine of July 10, 2019 No. 526-p "Strategies for development of the sphere of innovation activity for the period up to 2030", indicates the presence of a number of problems at all stages of transformation of the idea into innovative products. The problems that are supposed to be solved through the implementation of the said Strategy are complex and include legal, financial, economic, educational, social, communication and other aspects. One of the important tasks is to increase the share of innovative enterprises in the total number of enterprises, which should be at least 30 percent, while in 2017 they accounted for only 16.2 percent. Given the importance of evaluation and analysis of innovation at all stages of their implementation, it is necessary to examine the economic content of innovation.The purpose of the paper is to systematize the approaches of modern domestic scientists to defining the essence of the concept of "innovation" and substantiating the feasibility of considering innovation as an object of analysis and audit.Results. Considering the importance of information provided by economic entities on the basis of which data are generated and the innovation activity analyzed at the country level, we consider it appropriate to clarify the definition of innovation as an object of analysis and audit. Therefore, we propose to consider innovation as the creation, application and commercialization of new research results on products (works, services) and processes (technological, organizational, managerial) that ensure the efficiency of an entity's activities and address public needs.Conclusion. The proposed approach to defining innovation as an object of analysis and audit allows us to clarify its essence by providing more accurate and objective data for the accounting and statistics system and requires further research.