Conceptual principles of inter-organizational (network) accounting in clusters based on the provisions of institutional theory

• Authors: Vysochan Oleh , Hyk Vasyl , Vysochan Olha , Korenovskyy Orest

Title variants

PL

Konceptualne zasady rachunkowości międzyorganizacyjnej (sieciowej) w klastrach oparte na założeniach teorii instytucjonalnej

• Languages of publication: EN

Abstracts

EN

Purpose: The purpose of the article is to study the key theoretical principles of institutional theory as the basis for shaping an accounting system of inter-organizational (network) linkages in the cluster and to propose directions for their solution. Methodology/approach: The methodological tool is a systematic analysis of the fundamental provisions of economic teachings and scientific works of accounting researchers. Bibliometric analysis was applied to scientific publications indexed in Scopus, which made it possible to determine the most popular economic theories as thematic guidelines. We also used methods of learning induction and deduction for contextual research of keywords in scientific publications and to establish links between the research characteristics of each of the selected theories. The abstract-logical method was used to formulate scientifictheoretical generalizations and conclusions. Findings: The problem of inter-organizational accounting in the cluster is outlined based on the provisions of the institutional theory. Development directions are proposed, and recommendations are given for improving accounting within the framework of agency theory, transaction cost theory, contract theory, and actor-network theory. Originality/value: The results of the study contribute to the analysis of changes and directions of development of inter-organizational accounting in the cluster and also complement accounting theory. The article fills a research gap by presenting the development of inter-organizational accounting based on agency theory, transaction cost theory, contract theory, and actor-network theory. The originality of the research lies in its creation of a foundational framework and its introduction of a novel perspective on the role of accounting in inter-organizational (network and cluster) relations, allowing for a more comprehensive understanding of their developmental peculiarities.

PL

Cel: Celem artykułu jest zbadanie kluczowych założeń teorii instytucjonalnej jako podstawy kształtowania systemu rozliczania powiązań międzyorganizacyjnych (sieciowych) w klastrze oraz zaproponowanie kierunków ich rozwiązania. Metodologia/podejście badawcze: Narzędziem metodologicznym jest systematyczna analiza podstawowych założeń nauk ekonomicznych i prac naukowych z zakresu rachunkowości. Do publikacji naukowych indeksowanych w bazie Scopus zastosowano analizę bibliometryczną, która umożliwiła wyznaczenie najpopularniejszych teorii ekonomicznych jako wytycznych tematycznych. Metody uczenia się indukcji i dedukcji wykorzystaliśmy także do kontekstowych badań słów kluczowych w publikacjach naukowych oraz do ustalenia powiązań pomiędzy charakterystykami badawczymi każdej z wybranych teorii. Do formułowania uogólnień i wniosków naukowo-teoretycznych wykorzystano metodę abstrakcyjno-logiczną. Wyniki: Problematyka rachunkowości międzyorganizacyjnej w klastrze została zarysowana na podstawie założeń teorii instytucjonalnej. Zaproponowano kierunki rozwoju i podano zalecenia dotyczące doskonalenia rachunkowości w ramach teorii agencji, teorii kosztów transakcyjnych, teorii kontraktu i teorii aktora-sieci. Oryginalność/wartość: Wyniki badania przyczyniają się do analizy zmian i kierunków rozwoju rachunkowości międzyorganizacyjnej w klastrze, a także uzupełniają teorię rachunkowości. Artykuł wypełnia lukę badawczą, przedstawiając rozwój rachunkowości międzyorganizacyjnej opierając się na teorii agencji, teorii kosztów transakcyjnych, teorii kontraktu i teorii aktora-sieci. Oryginalność badań polega na stworzeniu podstawowych ram i nowatorskim spojrzeniu na rolę rachunkowości w relacjach międzyorganizacyjnych (sieć i klastry), pozwalając na pełniejsze zrozumienie ich właściwości rozwojowych.

Keywords

EN

inter-organizational accounting; cluster; institutional theory; agency theory; transaction cost theory; contract theory; actor-network theory

PL

rachunkowość międzyorganizacyjna; klaster; teoria instytucjonalna; teoria agencji; teoria kosztów transakcyjnych; teoria kontraktu; teoria aktora-sieci

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2024
• Issue: 48(2)
• Pages: 145-182

Contributors

author

Vysochan Oleh

• Lviv Polytechnic National University, Institute of Economics and Management, Department of Accounting and Analysis

author

Hyk Vasyl

• Lviv Polytechnic National University, Institute of Economics and Management, Department of Accounting and Analysis

author

Vysochan Olha

• Lviv Polytechnic National University, Institute of Economics and Management, Department of Accounting and Analysis

author

Korenovskyy Orest

• executive director (risk management) JSC “Kredobank”

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