Cluster as an object of research in the institutional economy and accounting: square plates
Date
2020-02-24
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Lviv Politechnic Publishing House
Abstract
A critical analysis of globalization
processes in the economy is considered and conducted,
with an emphasis on the factors of increasing competition.
It is established that due to the development of scientific
and technological progress of new approaches to socioeconomic development requires the formulation of a
new type of institutional environment. It is argued that
an important tool for increasing the competitiveness of
the economy are the processes of adaptive clustering. It
is noted that in the Ukrainian national economy this
approach has not become widespread and it is proved
that an important component of inhibiting these
processes is the lack of proper information base. It is
proved that under such conditions an important role in
information support belongs to the accounting system.
The hypothesis of the study is the assumption that the
creation of an accounting and information system in the
management of cluster associations should be based on
an institutional approach. From this conceptual approach, a
study of the current state of accounting in the cluster,
taking into account institutional theory. The purpose of
the article is to clarify the disposition of accounting as a
socio-economic institution and the formation of a cluster
as a systemic institution. The existence of a slightly
different nature of the interaction of these institutions is
established, in which the role of the accounting
information system is considered differently, in which it
is considered in understanding the information network
of the enterprise, and thus differs from the “traditional”
interaction “accounting – enterprise”. The study
identifies the main reasons for the need to use the
provisions of institutional theory to address the problems
of accounting in the cluster. Based on the study, we
propose to consider pre-grouping these concepts
(institutional theory, accounting, cluster) and divide
them into separate planes: the impact of institutional
theory on the development of accounting, cluster from
the standpoint of institutional theory, institutional
interaction between accounting and cluster.
Description
Keywords
accounting, institutional theory, information network of communications, integrated structures, cluster
Citation
Hyk V. Cluster as an object of research in the institutional economy and accounting: square plates / V. Hyk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 16–21.