Розвиток обліку в кластерних структурах на основі положень теорії трансакційних витрат і контрактної теорії

Abstract

The aim of the article is to substantiate the prerequisites for the development of accounting in cluster structures on the basis of the provisions of key institutional theories – the theory of transaction costs and the contract theory. The theoretical and methodological basis of the article is the basic provisions of institutional economic theory and scientific developments of scientists on the problems of interorganizational accounting. The study was carried out with the use of general scientific and special techniques and methods: scientific abstraction – to study problematic issues and more detailed elaboration of mechanisms for improving accounting; generalization – to systematize the existing scientific approaches; concretization – to characterize the theoretical tools, content and formation of proposals for the development of accounting; graphic – for non-textual display of research results. The recommendations presented in the article regarding the improvement of accounting will allow to more thoroughly and comprehensively identify the economic essence of transaction costs and contractual relations, to reveal the features and form a methodology for their management, including the features of accounting and analysis for operational regulation, control and identification of reserves for reducing transaction costs in the cluster. The allocated directions of development of accounting in the cluster on the basis of the theory of transaction costs and the contract theory, which partially intersect with each other, allow to expand the theoretical provisions of accounting through the explanation of the relationship between participants in terms of the implementation of accounting procedures. The obtained scientific results of theoretical nature can become the starting point for further research in the direction of a better understanding of the current state of scientific developments on the topic. The originality of the study is that it thoroughly reveals the theoretical issues of accounting in the interorganizational management of cluster structures.