Управленец2218-50032686-792310.29141/2218-5003-2024-15-5-4GXKFBAhttps://upravlenets.usue.ru/ru/-2024/1709https://upravlenets.usue.ru/ru/-2024/1709Обеспечение результативности внешних корпоративных коммуникаций: неформальная классификация аудиторииEnsuring the performance of external communications: An informal classification of target groupsРодченковМихаил ВикторовичРодченковМихаил ВикторовичRodchenkovMikhail V.m.rodchenkov@gmail.comHigher School of Management (CQE) (Moscow, Russia)Высшая школа управления (ЦКО) (г. Москва, РФ)0611202415556722805202408092024CC BY-NC 4.0

Значимое влияние развивающегося инвестиционного сообщества на устойчивость бизнеса требует ясного понимания и верного сегментирования этой аудитории. Исследование направлено на выявление устойчивых критериев внутригрупповой дифференциации оценок и восприятия качественных характеристик финансовой отчетности представителями различных функциональных групп ее пользователей для повышения результативности управления внешними коммуникациями. Методологической основой работы послужила теория стейкхолдеров. Применены методы экспертных оценок, структурно-логического и многомерного дискриминантного анализа. Информационную базу составили аутентичные данные опроса 52 представителей российской бизнес-среды о качестве корпоративной отчетной информации, проведенного в IV квартале 2020 г. В результате исследования установлены имеющие мотивационную природу статистически значимые расхождения вероятности соотнесения части участников опроса со своей функциональной группой, сформированной по формальному признаку. Определены актуальные критерии неформального деления респондентов по группам, базирующиеся на оценочных суждениях о качественных характеристиках корпоративной финансовой отчетности, включающие различия в оценках сложности стандартов отчетности и функциональности стоимостных показателей на основе концепции справедливой рыночной стоимости. Выявление критериев мотивационно-функциональной идентификации устойчивых подгрупп пользователей финансовой отчетности, образованных внутри функциональных групп, определяет научную новизну работы. Итоги исследования вносят вклад в понимание актуальных критериев групповой структуры инвестиционного сообщества как целевой аудитории корпоративной отчетности и могут использоваться для уточнения формальной функциональной классификации пользователей отчетной информации и корректировки других элементов корпоративных систем управления с целью повышения эффективности внешних коммуникаций.

The increasing influence of the investment community on business sustainability highlights the need for a comprehensive understanding and accurate segmentation of this audience. The research aims to identify consistent criteria for intragroup differentiation in the perception of financial reporting information among members of various stakeholder groups in order to improve the performance of external communications management. Methodologically, the study rests upon stakeholder theory, which is supported by expert assessments, structural-logical analysis, and multidimensional discriminant analysis. The study draws on authentic data of a survey on the quality of corporate reporting information conducted in the fourth quarter of 2020 among 52 representatives of the Russian business. The research identifies motivationally-rooted statistically significant discrepancies in the probability of correlating some survey participants with their functional group formed on a formal basis. We discuss the relevant criteria for an informal division of respondents into groups based on subjective judgments about qualitative characteristics of corporate financial reports. These criteria include variations in estimates of complexity of reporting standards and functionality of cost indicators based on the concept of fair market value. The revealed criteria for motivational and functional identification within stable subgroups of financial statement users formed within functional groups represents the scientific novelty of this study. The results contribute to a deeper understanding of the relevant criteria for the group structure of the investment community, which constitutes the target audience for corporate reporting. These findings can be utilized to refine the formal classification of users of reporting information, as well as to adjust other components of corporate management systems with the aim of enhancing the effectiveness of external communications.

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Автор признателен Анушке Ферлигой (Anuška Ferligoj), Люблянскому университету (University of Ljubljana) и Международной лаборатории прикладных сетевых исследований НИУ ВШЭ за полезные комментарии; благодарен Виктору П. Суйцу и всем коллегам кафедры бухгалтерского учета, анализа и аудита Московского государственного университета им. М.В. Ломоносова за помощь в получении данных опроса и усовершенствовании методологии. Автор также выражает благодарность всем участникам опроса.

The author is grateful to Anuška Ferligoj, the University of Ljubljana and the International Laboratory for Applied Network Research NRU HSE for useful comments; to Viktor P. Suyts and all colleagues of the Department of Accounting, Analysis and Audit of Lomonosov Moscow State University for assistance in obtaining survey data and improving the methodology. The author also expresses gratitude to all survey participants.