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Monitoring of Integrated Accounts Rendering and Non-Financial Information Disclosure to Agricultural Holdings (on the Basis of the Volgograd Region)

Author

Listed:
  • Ovchinnikov, A. S.
  • Tseplyaev, A. N.
  • Balashova, N. N.
  • Šilerová, E.
  • Melikhov, V. A.

Abstract

The article describes the quality and reliability of the public reporting rendering by large agricultural holdings and full disclosure of financial and non-financial information reporting. The results of long-term monitoring and research carried out at the Department of Accounting and Auditing of the Volgograd state agrarian university as well as the Strategy for integrated development of the rural areas of the Volgograd region results were given here. Recommendations for the coherently integrated reporting adapting in the accounting process of agricultural enterprises were made.

Suggested Citation

  • Ovchinnikov, A. S. & Tseplyaev, A. N. & Balashova, N. N. & Šilerová, E. & Melikhov, V. A., 2014. "Monitoring of Integrated Accounts Rendering and Non-Financial Information Disclosure to Agricultural Holdings (on the Basis of the Volgograd Region)," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 6(4), pages 1-12, December.
    • Handle: RePEc:ags:aolpei:196579
    DOI: 10.22004/ag.econ.196579
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    References listed on IDEAS

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    1. Carlos Serrano-Cinca & Begoña Guti鲲ez-Nieto, 2013. "A decision support system for financial and social investment," Applied Economics, Taylor & Francis Journals, vol. 45(28), pages 4060-4070, October.
    2. Weber, Jean-Louis, 2007. "Implementation of land and ecosystem accounts at the European Environment Agency," Ecological Economics, Elsevier, vol. 61(4), pages 695-707, March.
    3. Dalmazzone Silvana & La Notte Alessandria, 2009. "Local environmental accounting: Methodological lessons from the application of NAMEA tables at sub-national levels"," Department of Economics and Statistics Cognetti de Martiis. Working Papers 200910, University of Turin.
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    Cited by:

    1. N. N. Balashova & V. A. Melikhov & M.A. Ovchinnikov & E.M. Egorova & E.V. Tokareva, 2016. "Organizational and Methodological Approaches to Development of Accounting Policy for Formation of Integrated Accounting of Interrelated Agricultural Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 153-160.
    2. Balashova, Natalia Nikolaevna & Šilerová, Edita & Melikhov, V. A., 2015. "Developing the Metodology to Form Integrated Reporting of Agroholdings in the Russian Federation," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 7(4), pages 1-11, December.
    3. Ioana Sofian & Mădălina Dumitru, 2017. "The Compliance of the Integrated Reports Issued by European Financial Companies with the International Integrated Reporting Framework," Sustainability, MDPI, vol. 9(8), pages 1-16, July.

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