До проблеми визначення суті поняття «суспільний інтерес» у контексті етичної складової роботи обліковців і аудиторів

Abstract

The article is devoted to the study of the essence of the concept of «public interest» in the context of the ethical component of the work of accountants and auditors. In the process of preparing the article, such general scientific methods as generalization, analysis, synthesis, tabular, and monographic methods were used. According to the results of the study, it is found that the central place in the professional ethics of an accountant and auditor is occupied by the concept of «public interest». The International Federation of Accountants formulates the purpose of its activities as service to the public interest, which is defined as net benefit and procedural rigor in the public interest (in the broad sense) in relation to actions, decisions, and policies. It is defined that public interest is a multidimensional and multi-level concept that covers a wide range of stakeholders (this is the manifestation of the «publicity» of interest), also the values, aspirations, and expectations of stakeholders to increase the level of economic certainty, preserve the economic resources of owners, increase the level of efficiency of corporate governance in the public sphere, and preserve natural resources. The article focuses on the consideration that the issue of determining the essence of public interest remains insufficiently studied. The Law of Ukraine «On Accounting and Financial Reporting in Ukraine» does not define the concept of «public interest», but there is a distinction between the categories of enterprises that are of public interest. Such enterprises are subject to increased requirements for disclosure of reporting and proving its reliability. Contemporary studies of the results of activities of public interest enterprises allow us to assert that there are problems with the efficiency of the use of resources, compliance with legislation in the field of accounting and reporting. These problems are of particular relevance in the light of the fact that enterprises of public interest constitute the core of the economic development of the national economy. The directions of further scientific research are outlined, i. e. the analysis of the reflection of public interest in the reporting of the relevant category of enterprises in various sectors of economic activity, organizational and legal forms and different forms of ownership.