Information about Innovative Activities in the Aspect of Integrated Reporting

Katarzyna Piotrowska

Abstract

The aim of the article is to try and define the role of the integrated report as a source of financial and non-financial information enabling the assessment of the effects of innovative activity conducted by business entities. In order to verify the research objective, it will be necessary to specify the type, scope and presentation of financial and non-financial information, as well as demonstrating the ability to interpret, analyse and evaluate it in the aspect of accounting theory and practice. The article uses a critical analysis of the literature on the subject, regulations of the balance sheet law and observation of business practice (analysis and assessment of the type, scope and presentation of information on innovative processes in the light of Polish economic practice on the example of the integrated reports of the KGHM Polska Miedź SA for the years 2013-2016)
Author Katarzyna Piotrowska (MISaF / IR / KTRiAF)
Katarzyna Piotrowska,,
- Katedra Teorii Rachunkowości i Analizy Finansowej
Journal seriesTransformations in Business & Economics, ISSN 1648-4460, (A 20 pkt)
Issue year2018
Vol17
No2A
Pages481-498
Publication size in sheets0.85
Keywords in Englishinnovative activities, non-financial information, innovation model, integrated reports
ASJC Classification1406 Marketing; 3320 Political Science and International Relations; 2002 Economics and Econometrics; 3301 Social Sciences (miscellaneous); 1403 Business and International Management
Languageen angielski
Score (nominal)20
Score sourcejournalList
Publication indicators WoS Citations = 0; Scopus SNIP (Source Normalised Impact per Paper): 2018 = 0.415; WoS Impact Factor: 2017 = 1.112 (2) - 2017=0.74 (5)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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