Please use this identifier to cite or link to this item: http://ena.lp.edu.ua:8080/handle/ntb/55990
Title: Cluster as an object of research in the institutional economy and accounting: square plates
Authors: Hyk, V.
Affiliation: Lviv Polytechnic National University
Bibliographic description (Ukraine): 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.
Bibliographic description (International): 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.
Is part of: Economics, Entrepreneurship, Management, 2 (7), 2020
Issue: 2
Issue Date: 24-Feb-2020
Publisher: Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Place of the edition/event: Львів
Lviv
DOI: doi.org/10.23939/eem2020.02.016
UDC: 657.01
JEL: М41
L24
Keywords: accounting
institutional theory
information network of communications
integrated structures
cluster
Number of pages: 6
Page range: 16-21
Start page: 16
End page: 21
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.
URI: http://ena.lp.edu.ua:8080/handle/ntb/55990
Copyright owner: © Національний університет “Львівська політехніка”, 2020
URL for reference material: http://www3.weforum.org/docs/WEF_The
References (Ukraine): 1. Bolgova, E. V. (2009). Ekonomicheskie klasteri: institutsionalnaya priroda i uslovie effektivnosti innovatsionnogo karkasa regiona [Economic clusters: the institutional nature and condition for the effectiveness of the regional innovation framework]. Ekonomika i upravlenie. Ekonomicheskie nauki – Economics and management. Economic sciences, (12 (61)), 249–252. [in Ukrainian]
2. Vysochan, O. S., Jakhvak, D. M. (2017). Instytutsionalizm u suchasnii vitchyznianii teorii bukhhalterskoho obliku: istorychni vytoky ta henezys [Institutionalism in contemporary domestic accounting theory: historical origins and genesis]. Prychornomorski ekonomichni studii – Black Sea Economic Studies, (16), 155–161. [in Ukrainian]
3. Vojnarenko, M. P. (2011). Klastery v instytutsiinii ekonomitsi [Clusters in the institutional economy]. Kh.: KhNU. [in Ukrainian]
4. Gasanov, M. A., Kanov, V. I. (2013). Klaster kak strukturnyiy institut konkurentosposobnosti ekonomiki [The cluster as a structural institution of economic competitiveness]. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Bulletin of Tomsk State University. Economic, (4 (24)), 13–20. [in Ukrainian]
5. Hyk, V. V. (2019). Osoblyvosti klasteru yak orhanizatsiino-systemnoho instytutu ta yikh vplyv na pobudovu bukhhalterskoho obliku [Features of the cluster as an organizational and system institute and their influence on accounting]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu – Problems of theory and methodology of accounting, control and analysis, (3 (44)), 27–33. [in Ukrainian]
6. Hyk, V. V. (2018). Peredumovy formuvannia oblikovoinformatsiinoho zabezpechennia upravlinnia klasterom [Prerequisites for forming cluster management accounting information]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu – Problems of theory and methodology of accounting, control and analysis (2 (40)), 7–11. [in Ukrainian]
7. Evseenko, S. V., Schukin, E. Yu. (2014). Klaster kak institutsionalnoe upravlenie [The cluster as an institutional phenomenon]. Vestnik Omskogo universiteta. Seriya “Ekonomika” – Bulletin of Tomsk State University. Economic, (1), 120–123. [in Russian]
8. Zhuk, V. M. (2012). Naukova hipoteza traktuvannia bukhhalterskoho obliku yak sotsialno-ekonomichnoho instytutu [Scientific hypothesis of interpretation of accounting as a socio-economic institute]. Oblik i finansy APK – Accounting and finance APK, (2), 14–22. [in Ukrainian]
9. Zhuk, V. M. (2009). Naukove oznachennia instytutsionalnoi teorii bukhhalterskoho obliku (na zasadakh idei staloho rozvytku) [Scientific definition of institutional accounting theory (based on the idea of sustainable development)]. Zbirnyk naukovykh prats Podilskoho derzhavnoho ahrarno-tekhnichnoho universytetu – Collection of scientific works of Podolsk State Agrarian Technical University, (17), tom 2, 139-146. [in Ukrainian]
10. Kancurov, O. O. (2014). Instytutsionalnyi aspekt bukhhalterskoho obliku [Institutional aspect of accounting], K.: NNC IAE, 380. [in Ukrainian]
11. Kolobova, E. A., Kolobov, A. D., Teplova, I. G., Yagolnitser, M. A. (2017). Kognitivnaya model klastera kak institutsionalnoy sistemy [Cognitive model of a cluster as an institutional system]. Kreativnaya ekonomika - Creative economy, (10), tom 11, 1039–1056. [in Russian]
12. Leghenchuk, S. F. (2010). Klasyfikatsiia teorii bukhhalterskoho obliku [Classification of accounting theories]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu – Problems of theory and methodology of accounting, control and analysis, (3(18)), 190-211. [in Ukrainian]
13. Petruk, O. M. (2005). Harmonizatsiia natsionalnykh system bukhhalterskoho obliku [Harmonization of national accounting systems]. Zhytomyr: ZhDTU. [in Ukrainian]
14. Sljozko, T. M. (2012). Rozvytok bukhhalterskoho obliku v instytutsiinomu seredovyshchi [Development of accounting in the institutional environment]. Visnyk Kyivskoho torhovelno-ekonomichnoho universytetu - Bulletin of Kyiv University of Trade and Economics, (3), 84–93. [in Ukrainian]
15. Jukhymenko-Nazaruk, I. A. (2014). Shchodo pobudovy bukhhalterskoi instytutsiinoi kontseptsii [Concerning the construction of accounting institutional concept]. Visnyk Lvivskoi komertsiinoi akademii. Seriia: Ekonomichna – Bulletin of the Lviv Commercial Academy, economic series, (44), 35–38. [in Ukrainian]
16. North D. (1990). Institutions, institutional change and economic performance / D. North. New York: Cambridge University Press
17. The Global Competitiveness Report 2019. Retrieved from: http://www3.weforum.org/docs/WEF_The GlobalCompetitivenessReport2019.pdf.
18. Yaremko, I. Y. (2010). Kontseptsii i paradyhmy bukhhalterskoho obliku yak systema naukovykh osnov teorii [Concepts and paradigms of accounting as a system of scientific foundations of theory]. Visnyk Natsionalnoho universytetu “Lvivska politekhnika” Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia i problemy rozvytk – Bulletin of the National University “Lviv Polytechnic”. Management and entrepreneurship in Ukraine: stages of formation and problems of development, (691), 246–252. [in Ukrainian]
References (International): 1. Bolgova, E. V. (2009). Ekonomicheskie klasteri: institutsionalnaya priroda i uslovie effektivnosti innovatsionnogo karkasa regiona [Economic clusters: the institutional nature and condition for the effectiveness of the regional innovation framework]. Ekonomika i upravlenie. Ekonomicheskie nauki – Economics and management. Economic sciences, (12 (61)), 249–252. [in Ukrainian]
2. Vysochan, O. S., Jakhvak, D. M. (2017). Instytutsionalizm u suchasnii vitchyznianii teorii bukhhalterskoho obliku: istorychni vytoky ta henezys [Institutionalism in contemporary domestic accounting theory: historical origins and genesis]. Prychornomorski ekonomichni studii – Black Sea Economic Studies, (16), 155–161. [in Ukrainian]
3. Vojnarenko, M. P. (2011). Klastery v instytutsiinii ekonomitsi [Clusters in the institutional economy]. Kh., KhNU. [in Ukrainian]
4. Gasanov, M. A., Kanov, V. I. (2013). Klaster kak strukturnyiy institut konkurentosposobnosti ekonomiki [The cluster as a structural institution of economic competitiveness]. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Bulletin of Tomsk State University. Economic, (4 (24)), 13–20. [in Ukrainian]
5. Hyk, V. V. (2019). Osoblyvosti klasteru yak orhanizatsiino-systemnoho instytutu ta yikh vplyv na pobudovu bukhhalterskoho obliku [Features of the cluster as an organizational and system institute and their influence on accounting]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu – Problems of theory and methodology of accounting, control and analysis, (3 (44)), 27–33. [in Ukrainian]
6. Hyk, V. V. (2018). Peredumovy formuvannia oblikovoinformatsiinoho zabezpechennia upravlinnia klasterom [Prerequisites for forming cluster management accounting information]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu – Problems of theory and methodology of accounting, control and analysis (2 (40)), 7–11. [in Ukrainian]
7. Evseenko, S. V., Schukin, E. Yu. (2014). Klaster kak institutsionalnoe upravlenie [The cluster as an institutional phenomenon]. Vestnik Omskogo universiteta. Seriya "Ekonomika" – Bulletin of Tomsk State University. Economic, (1), 120–123. [in Russian]
8. Zhuk, V. M. (2012). Naukova hipoteza traktuvannia bukhhalterskoho obliku yak sotsialno-ekonomichnoho instytutu [Scientific hypothesis of interpretation of accounting as a socio-economic institute]. Oblik i finansy APK – Accounting and finance APK, (2), 14–22. [in Ukrainian]
9. Zhuk, V. M. (2009). Naukove oznachennia instytutsionalnoi teorii bukhhalterskoho obliku (na zasadakh idei staloho rozvytku) [Scientific definition of institutional accounting theory (based on the idea of sustainable development)]. Zbirnyk naukovykh prats Podilskoho derzhavnoho ahrarno-tekhnichnoho universytetu – Collection of scientific works of Podolsk State Agrarian Technical University, (17), tom 2, 139-146. [in Ukrainian]
10. Kancurov, O. O. (2014). Instytutsionalnyi aspekt bukhhalterskoho obliku [Institutional aspect of accounting], K., NNC IAE, 380. [in Ukrainian]
11. Kolobova, E. A., Kolobov, A. D., Teplova, I. G., Yagolnitser, M. A. (2017). Kognitivnaya model klastera kak institutsionalnoy sistemy [Cognitive model of a cluster as an institutional system]. Kreativnaya ekonomika - Creative economy, (10), tom 11, 1039–1056. [in Russian]
12. Leghenchuk, S. F. (2010). Klasyfikatsiia teorii bukhhalterskoho obliku [Classification of accounting theories]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu – Problems of theory and methodology of accounting, control and analysis, (3(18)), 190-211. [in Ukrainian]
13. Petruk, O. M. (2005). Harmonizatsiia natsionalnykh system bukhhalterskoho obliku [Harmonization of national accounting systems]. Zhytomyr: ZhDTU. [in Ukrainian]
14. Sljozko, T. M. (2012). Rozvytok bukhhalterskoho obliku v instytutsiinomu seredovyshchi [Development of accounting in the institutional environment]. Visnyk Kyivskoho torhovelno-ekonomichnoho universytetu - Bulletin of Kyiv University of Trade and Economics, (3), 84–93. [in Ukrainian]
15. Jukhymenko-Nazaruk, I. A. (2014). Shchodo pobudovy bukhhalterskoi instytutsiinoi kontseptsii [Concerning the construction of accounting institutional concept]. Visnyk Lvivskoi komertsiinoi akademii. Seriia: Ekonomichna – Bulletin of the Lviv Commercial Academy, economic series, (44), 35–38. [in Ukrainian]
16. North D. (1990). Institutions, institutional change and economic performance, D. North. New York: Cambridge University Press
17. The Global Competitiveness Report 2019. Retrieved from: http://www3.weforum.org/docs/WEF_The GlobalCompetitivenessReport2019.pdf.
18. Yaremko, I. Y. (2010). Kontseptsii i paradyhmy bukhhalterskoho obliku yak systema naukovykh osnov teorii [Concepts and paradigms of accounting as a system of scientific foundations of theory]. Visnyk Natsionalnoho universytetu "Lvivska politekhnika" Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia i problemy rozvytk – Bulletin of the National University "Lviv Polytechnic". Management and entrepreneurship in Ukraine: stages of formation and problems of development, (691), 246–252. [in Ukrainian]
Content type: Article
Appears in Collections:Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 2



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