Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу (Dec 2019)

Features of the cluster as an organization and system institute and their impact on the accounting development

  • V.V. Hyk

DOI
https://doi.org/10.26642/pbo-2019-3(44)-27-33
Journal volume & issue
Vol. 3, no. 44
pp. 27 – 33

Abstract

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The institutional nature of the cluster is investigated. It is established that the cluster is defined as an association, which has a voluntary character and which priority is to increase the competitiveness of products and the economic development of the region. The properties of the cluster functioning and its dissimilarity with other types of enterprise associations are determined. It is established that since the current legislation of Ukraine does not define the cluster as an object of economic and legal policy, there are some differences in the economic literature regarding establishing its status as an independent association in the field of entrepreneurship. Formation and effective use of accounting information in the cluster management system can be based on an institutional approach. The consideration of a cluster from the standpoint of institutional theory makes it possible to comprehensively examine it from economic, psychological, sociological, legal and other points of view. The defining features of the cluster as a socio-economic phenomenon are the presence of institutes (institute of cooperation, institute of competition and partnership, institute of communication, institute of coordination), establishment of partnerships between the participating companies, institutional forms of agreements, spatial and technological distribution of the organization, informal distribution of organization, regulation and culture. The authors distinguish the specific institutional features of the cluster (organizational and legal form, presence of participants of different spheres and relationships between them, geographical concentration, management) that influence the construction of the accounting system, in particular the organization and accounting of joint activities in the cluster, the formation of financial statements, access to information and the creation of transaction costs, the sharing of common assets, capital and liabilities.

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