Improvement of regulatory and legal provision of innovative activity accounting
DOI:
https://doi.org/10.37772/2518-1718-2024-2(46)-26Keywords:
regulatory and legal provision, statistical accounting, accounting, innovative activity, innovation, classification, object of accounting, international standardAbstract
Problem setting. The scientific work is devoted to the problems of normative and legal acts of Ukraine, which determine the foundations for the formation of the accounting system of innovative activity. In connection with the separate state regulation of the innovative sphere of the economy, the conduct of state statistical observations on the creation and implementation of innovations, innovative activity requires analytical accounting and further assessment of its state and effectiveness both at the level of enterprises and at the level of the state. Analysis of recent researches and publications. Ukrainian scientists constantly pay attention to the problems of accounting for innovative activity in Ukraine. Their publications analyze the signs of innovation for accounting purposes, accounting objects, inconsistencies in terminology in legislation, which complicates the development of accounting systems and evaluation of innovative processes, consider the issues of accounting for expenses, financing, assets of innovative origin, investments, resources, and innovative capital. Each scientific work indicates the need to implement methodological recommendations for accounting for innovative activity. However, the publications of domestic authors do not examine the aspects of harmonizing the accounting of innovative activity in Ukraine with international standards. Purpose of the research is to analyze the regulatory and legal provision of accounting for innovative activity in Ukraine for compliance with international standards and to develop practical recommendations for its improvement. Article’s main body. Compatibility of regulatory decisions with the broader institutional and regulatory environment has greater potential effectiveness. This explains the expediency of Ukraine’s compliance with international standards for innovative activities, in particular the Oslo Manual. A comparison of the definition and classification of innovations in national legislation and international standards showed the difference in the types of innovations and the degree of novelty of goods and services. Inconsistency refers to innovative business processes that are not included in the definition of innovation in national legislation. The comparison of the interpretations of innovative activity also demonstrated that in the national legislation, innovative activity is limited to the creation and implementation of innovative products (the implementation of innovative business processes is not provided for in the definition), while the requirements of novelty are made for products at the market (and not enterprise) level. Analyzing the classifications of types of innovative activity, costs and financing in the national regulatory framework, it is possible to ascertain the fact that they are not only not harmonized with international standards, but also inconsistent with each other. The biggest contradiction exists in the classification of types of innovative activity. Conclusions and prospects for development. The analysis of the provisions of the current legislation in the field of innovative activity and subordinate regulatory legal acts of Ukraine made it possible to identify and substantiate the shortcomings and inconsistencies of basic concepts and classifications, which are the basis of the formation of the accounting and statistical accounting system. In this regard, the definition of innovations, innovative activities, classifications of innovative processes, products, financing, costs and other accounting objects are subject to improvement in the national legislation by harmonizing them with the methodological guidelines of the Oslo Manual. The Ministry of Economy of Ukraine should become the responsible authority for the development of methodological recommendations for the accounting of innovative activities. Implementation of the best accounting practices in Ukraine will contribute to cross-industry and international comparability of data and provide enterprises, organizations and state bodies with quality information.
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