Sevinj Abbasova

A high level of company bankruptcy in certain countries and a low level of profitability actualizes the need to find additional mechanisms for increasing the efficiency of their activities. One of such mechanisms is the growth of information transparency. The study deals with examining the effects of accounting information transparency on business performance on the example of construction companies in G7 countries. The transparency index was used as a parameter characterizing the level of accounting information transparency. The level of business performance was analyzed using the following indicators: value added of the construction industry, investment in the construction industry, number of construction firms, profitability of the construction industry, annual all-work construction output index, and total employees in construction firms. The dependence between the indicators was analyzed using the multiple regression analysis, Dickey-Fuller, Philips Perron, and Johansen tests. According to the results, the most vital link was between the level of accounting information transparency and the volume of investments (increased information transparency by 1 point leads to an increase in the volume of investments from 1.7% to 4.6%). At the same time, the level of accounting information transparency practically does not affect the number of employees (change by 0.1-0.2%) and added value (change by 0.1-0.3%). It was concluded that the policy of accounting information transparency should be an essential element of company strategy aimed to increase the level of its investment attractiveness and confidence of investors and consumers in its activities.

In conditions of fierce market competition, changing business environment, digitalization and remote workplaces, managerial accounting plays an increasingly important role in facilitating effective monitoring of a company’s activities, making optimal decisions, achieving its goals and development. The paper deals with identifying main trends of scientific and public interest in managerial accounting. Bibliometric analysis is made to determine interconnected clusters of multidisciplinary research in connection with which managerial accounting is considered, and to investigate dynamics in scientific interest on this issue based on tools of Scopus and WoS databases and VosViewer software (the sample of 10,495 articles, including 3,586 in Scopus for 1941–2022 and 6,909 in WoS for 1953–2022). These identified interconnections proved the significance of the managerial accounting component in the system of a company’s management, showed dominate place and described its multidimensionality. In particular, six defined clusters reflect key scientific and practical fields, goals, tasks, potential effects, and risks of managerial accounting. Based on analytical analysis using Google Trends (from 2004 to present) and Google Books Ngram Viewer (for 1800–2019), dynamics and trends of public interest on the issue of managerial accounting were also explored and visualized. The highest level of public interest in managerial accounting was indicated in Jordan, Bangladesh, Pakistan, Egypt, Thailand, Korea, the USA, and Canada.