Needs and requests of users of information on the innovative capital of the enterprise: the problem of relevance

Abstract

The need to solve the problem of the relevance of accounting information regarding the innovative capital of the enterprise has been grounded. Two main types of relevance of financial reporting (cost, credit) have been identified and characterized. The classification of subjects forming information needs and requests regarding the innovative activity of the enterprise has been carried out. The information needs of various groups of subjects regarding the enterprise's innovative capital (internal users, external users, accounting researchers, economist researchers, representatives of consulting companies, professional evaluators and analysts) have been analyzed. The reasons for the loss of relevance of accounting information in the part of the enterprise’s innovative capital generated by the current accounting system in terms of two main components of relevance (predictive value, confirmatory value) have been grounded. Two main groups of proposals have been identified to eliminate the problem of loss of relevance of accounting information in the part of innovative activity of the enterprise (within the existing accounting model, within the new accounting model).