FORMATION OF THE ACCOUNTING AND ANALYTICAL SYSTEM OF A SMALL ENTERPRISE UNDER THE STAKEHOLDERS INFLUENCE

The article is devoted to revealing the influence of interested parties on the formation of accounting and analysis systems of a small enterprise. Stakeholders were defined on stakeholder theory basis. During the work on the article, a number of works of Ukrainian and international scientists were analysed, in which the theory of stakeholders was developed. Based on the analysis of literary sources, it was established that a small enterprise interacts with a number of internal (owner, manager, employees) and external stakeholders (state, suppliers, buyers, contextual stakeholders). The identified stakeholders were divided into groups of internal stakeholders, stakeholders of the operational environment and stakeholders of the global environment. The state and suppliers exert the greatest influence on the formation of the accounting and analytical system. Focusing on the state, a small enterprise tends to use a conservative accounting policy: to reflect the coverage of expenses with revenues, to use historical valuation and straight-line depreciation. When targeting suppliers, fair value, net asset value, and accelerated depreciation are commonly used. The requests of contextual stakeholders were also formalized to satisfy their information needs and to form a positive image of the small enterprise, which contributes to its strategic development. Information requests from a group of internal stakeholders, such as management and employees, are disclosed separately. The selection of key stakeholders and the formalization of contextual requests made it possible to specify the tasks of accounting and analysis for each individual small enterprise. Based on the tasks of accounting and analysis, the choice of accounting policy is substantiated. Based on the definition of the informational interests of key stakeholders, recommendations for the preparation of more relevant reporting by a small enterprise were made. It was noted that at this stage the problem of information asymmetry arises, which consists in the need to combine the diverse interests of stakeholders on the one hand, and to ensure the methodological unity of the reporting indicators on the other, which can become the subject of further scientific research.