ANALYSIS OF INTEGRATED REPORTING — A NEW DISCIPLINE IN THE TRAINING OF ANALYTICAL SPECIALISTS

Introduction. Integrated reporting as a new type of corporate reporting is developing rapidly both in the world and in Ukraine, in particular. Having a clear understanding of the importance of integrated reporting raises the question of making appropriate management decisions based on it. Of course, such reporting requires appropriate analysis by all stakeholders concerned. The lack of analysts conducting integrated reporting analysis indicates the need for their appropriate training. The above indicates that in the training of specialists in the specialty 071 «Accounting and Taxation» it is necessary to introduce the discipline «Analysis of integrated reporting». Purpose. The purpose of the study is to develop the content of the discipline «Analysis of integrated reporting» in terms of relevant topics for the specialty 071 «Accounting and Taxation» of the second (master's) level of higher education. Methods. The following methods were used during the study: analysis and synthesis (analysis of the content of analogous disciplines to the proposed discipline); grouping (grouped the content of disciplines offered by foreign and domestic authors); logical generalization of results (formulation of conclusions). Results. Based on the results of the study, the content of the discipline «Analysis of Integrated Reporting» was proposed. The obtained result will be useful for higher educational institutions in the preparation of specialists for the specialization «Digital Audit and Analysis», «Financial Analytics» in the specialty 071 «Accounting and Taxation» of the branch of knowledge 07 «Management and Administration» at the second (master's) level of higher education, as well as for refresher courses for specialists in accounting and taxation, analysts and auditors. It is recommended for discussion and the feasibility of including the proposed discipline in the curriculum of higher educational institutions to ensure the acquisition of modern knowledge by applicants of the second (master's) level of specialty 071 «Accounting and Taxation» of the specialization «Digital Audit and Analysis» and «Financial Analytics». Discussion. In further scientific research, it is proposed to focus on discussing the feasibility of introducing the discipline «Analysis of Integrated Reporting». This will allow bringing the training of specialists in specialty 071 «Accounting and Taxation» to a qualitatively new level.