The Constitutional Role of Accounting in Ensuring the Implementation of Innovative Activities of the Enterprise

Abstract

In post-Soviet countries, the perception of accounting as a service tool that performs a service function is still widespread. However, today accounting not only satisfies information needs but also ensures the formation, ordering and construction of organizational and social processes by forming a new social and organizational order. The purpose of the article is to assess the constitutive role of accounting in the activities of organizations and society, as well as to identify and analyze the directions of the constitutive influence of accounting on the innovative activity of the enterprise. Methods of comparison, analogy, modelling and historical analysis were used to achieve the goal. The methodological basis of the research is the position of the organizational theory. The historical features of the development of the views of scientists regarding the formation of the proactive and constitutive role of accounting in the functioning of socioeconomic institutions have been analyzed. It was determined that based on its constitutive role, accounting ensures the formation and ordering of organizational and social processes and constructs them through changing social and organizational relations. Using the example of improving the system of accounting rules in IFRS 16 “Leases”, an example of the implementation of the constitutive role of accounting in achieving social goals has been analyzed. Two main approaches to understanding the role of accounting in the functioning of socioeconomic institutions have been identified and analyzed. The possibility of improving the innovative activity of enterprises by changing the current method of accounting and reporting on the elements of the innovative capital of the enterprise (expenditure on research and development, internally created intangible assets) has been substantiated. The constitutive role of calculative practices in promoting the prospects for developing innovative activities of enterprises at the tactical and strategic levels has been disclosed. The constitutive influence of certain calculative practices on the innovative activity of the enterprise has been characterized by the determination of the effectiveness of innovative activity and individual innovative initiatives and projects.