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NEUROMARKETING OF FINANCIAL REPORTING: RUSSIAN VIEW OF METHODOLOGY FOR IMPROVING REPORTING

Denis S. Eremenko ; National Research University "Higher School of Economics" HSE in St. Petersburg, School of Economics and Management
Elena V. Kuzmina ; National Research University "Higher School of Economics" HSE in St. Petersburg


Puni tekst: engleski pdf 107 Kb

str. 75-81

preuzimanja: 368

citiraj


Sažetak

Neuromarketing of financial reporting is a topic of interest to all representatives of the professional accounting and auditing environment. This paper will present the main problems of modern financial accounting, and possible solutions to them using neuromarketing methods. Thus, in order for financial statements to allow companies to attract new investments, as well as to avoid penalties from the tax authorities, organizations need to regard reporting as a commodity whose main consumers are users of these financial statements. In order to make this product interesting for consumers, companies need to attract their attention using neuromarketing methods, which will allow investors, tax authorities and lending organizations to quickly and efficiently use of data on the company's business operations, as well as make the necessary economic decisions faster. Thus, an easy, understandable and accessible presentation of the results of an enterprise’s economic activity at the reporting date may allow both firms and users of financial statements to interact more effectively.

Ključne riječi

Neuromarketing; financial reporting; accounting

Hrčak ID:

228684

URI

https://hrcak.srce.hr/228684

Datum izdavanja:

28.11.2019.

Posjeta: 1.015 *