Open Access2.3. ONTOLOGY OF FINANCIAL AND INTELLECTUAL CAPITAL IN INTEGRATED AND ACCOUNTING REPORTING FROM THE PERSPECTIVE OF ACCOUNTING THEORY
Author(s) -
Ш.М. Энус
Publication year - 2020
Publication title -
audit i finansovyj analiz na cd-rom/audit i finansovyj analiz
Language(s) - English
Resource type - Journals
eISSN - 2618-9836
pISSN - 2618-9828
DOI - 10.38097/afa.2020.78.53.004
Subject(s) - intellectual capital , accounting , accounting information system , perspective (graphical) , ontology , management accounting , business , financial accounting , positive accounting , capital (architecture) , representation (politics) , accounting management , finance , political science , computer science , philosophy , archaeology , epistemology , artificial intelligence , politics , law , history
В статье исследуется онтология финансового и интеллектуального капитала, проясняющая подходы к формированию качественной информации для принятия управленческих решений в интегрированной и бухгалтерской отчетности. С позиции теории учета представлена система аналитических показателей движения финансового и интеллектуального капитала. The article examines the ontology of financial and intellectual capital, which provides a high-quality representation of information for making management decisions in integrated and accounting reports. From the perspective of accounting theory, a system of analytical indicators of the movement of financial and intellectual capital is presented.