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Gokten Soner (Baskent University, Turkey), Gokten Pinar Okan (Gazi University, Turkey)
Value Creation Reporting: Answering the Question "Value to Whom" According to the International Integrated Reporting Framework
Raportowanie tworzenia wartości: Odpowiedź na pytanie: "wartość dla kogo?" według Międzynarodowych Ram Raportowania Zintegrowanego
Zeszyty Teoretyczne Rachunkowości, 2017, t. 91, nr 147, s. 145-169, rys., tab., bibliogr. 77 poz.
Słowa kluczowe
Sprawozdawczość zintegrowana, Raportowanie, Wartości w biznesie, Tworzenie wartości
Integrated reporting, Reporting, Values ​​in business, Value creation
streszcz., summ.
Podstawowym zadaniem zintegrowanej sprawozdawczości jest raportowanie wartości, ale zjawisko to wydaje się być najbardziej filozoficzną częścią Międzynarodowych Ram Zintegrowanej Sprawozdawczości. W artykule omówiono, jak koncepcja wartości jest definiowana w tych Ramach: wartość dla inwestorów, wartość dla społeczeństwa, wartość obecna czy dla przyszłych pokoleń? W tym sensie, staramy się odpowiedzieć na to pytanie, podkreślając dynamikę formowania kapitałów według relacji między kapitałami i poprzez pokazanie procesu tworzenia wartości w perspektywie krótkoterminowej, średnioterminowej i długoterminowej. Wykażemy, że (1) "zysk" jest wynikiem tworzenia wartości krótkoterminowych, co wskazuje na "wartość dla uczestników łańcucha wartości", (2) "oczekiwana wartość godziwa kapitału" oznacza "wartość dla inwestorów", oraz że (3) "długoterminowa wartość" oznacza wartość dla społeczeństwa zgodnie z Międzynarodowymi Ramami Zintegrowanej Sprawozdawczości. Dodatkowo, wskazujemy na niedoskonałości obecnych Ram i proponujemy przyszłe badania w zakresie raportowania tworzenia wartości. Uważamy, że nasze badanie jest pierwszym, które kształtuje szczegółowe ramy dla dynamiki wykorzystania kapitałów i jest odważną próbą pokazania przecinania się rachunkowości i finansów w zakresie raportowania tworzenia wartości. (abstrakt oryginalny)

The principal function of integrated reporting is the reporting of value and this phenomenon seems the most philosophical part of the International Framework. This paper discusses what the value concept refers to in the Framework: Value to investors, value to society or value to present and future generations? In this sense, we try to answer this question by highlighting the dynamics of capital formations according to interrelations between capitals and demonstrating the value creation process in the short, medium, and longer term. We show that (1) "profit" is the result of short term value creation, which indicates the "value to value chain stakeholders", (2) "expected fair value of equity" represents the "value to investors" and (3) "longer term value" represents the "value to society" according to the International Framework. Additionally, we touch on the inadequacies of the current Framework and suggest future research opportunities within the scope of value creation reporting. To our knowledge, this study is the first to provide a detailed framework on the dynamics of capitals usage and it attempts to show the intersection of accounting and finance in terms of value creation reporting. (original abstract)
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Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Pełny tekst
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