The educational discipline "Integrated reporting of business entities" is one of the selective components of the educational component of the in-depth educational and scientific training of doctors of philosophy in all fields of knowledge. It is chosen and studied by graduate students of all specialties as an elective and is in the catalog of elective disciplines.
The discipline "Integrated reporting of business entities" plays an important role in ensuring the scientific interests of graduate students, in terms of acquiring knowledge and skills in the preparation of modern types of reporting information for stakeholders. As an elective discipline, it allows graduate students, in response to their scientific interests, to acquire the necessary knowledge and skills in terms of compiling the most modern types of reporting information, in particular, integrated reporting, which allows generating new models of reporting data at the request of external users.
Since the discipline contains a wide set of tasks related to the study of global and domestic experience in the preparation and presentation of integrated reporting of companies, it ensures the development of the scientific worldview of graduate students. A wide range of research exercises related to the preparation of scientific works (theses, articles, participation in the research work of the department) that contribute to the formation of the skills of scientific and research work of graduate students are also offered among the optional tasks that constitute an independent component of the work of the applicants.
The appropriate level of English-language academic writing, sufficient for communication in the international scientific environment, is ensured by the inclusion of exercises on working with foreign (including English-language) literature, including its translation, as well as the writing by graduate students of scientific works (theses, articles, monographs) in a foreign language with their subsequent publication.
Interdisciplinary connections: "Integrated reporting of business entities" as an educational discipline integrates a large number of basic concepts and techniques of general theoretical and special disciplines such as: "Accounting: theories, concepts, perspectives", "Analytical support of the management of business entities ", "Transfer pricing in international taxation", "Models of international taxation", "Information systems and technologies of accounting, auditing and taxation in the conditions of economic globalization".
The purpose of studying the academic discipline is to form learners and use the information of integrated reporting for making informed management decisions at all levels of enterprise management in order to increase the efficiency, effectiveness and social responsibility of business, the formation of modern theoretical knowledge about the composition and structure of integrated reporting of enterprises, the conceptual principles of compiling integrated reporting , determination of its essential aspects and content, as well as organizational and methodological approaches to accounting and information support of the process of drawing up integrated reporting of the enterprise.
The task (educational goals) of the discipline is the formation of students' knowledge and skills in the process of drawing up and submitting integrated reporting of business entities, taking into account international and domestic features of business.
The subject of study of the academic discipline is the theoretical and practical principles of building a system of compiling and submitting integrated reporting of economic entities.