SOCIAL CAPITAL IN THE ACCOUNTING AND ANALYTICAL SYSTEM OF THE ENTERPRISE IN THE CONDITIONS OF DIGITAL TRANSFORMATION OF THE ECONOMY

Abstract

In recent decades, the concept of social capital has become one of themandatory topics in the social, economic and political sciences and is thefocus of many studies on social and economic development. The concept of"social capital", going beyond the theoretical concept, penetrates deeper anddeeper into the practice of entrepreneurial activity and gradually becomes afamiliar element of the business environment. These changes highlight theneed for research in economics of such a phenomenon as "social capital", interms of its essence and methods of evaluation.Given that the concept of "social capital" at this stage of economicthought does not have generally accepted, universal interpretations, it isrecommended to use the interpretation of social capital and approaches toits evaluation proposed by the International Council on Integrated Reporting,which defines social and communicative capital as institutions and relationswithin and between communities, as well as between stakeholder groups,the ability to share information to enhance individual and collective wellbeing. This type of capital includes: general norms, values and education;relationships between key stakeholders, as well as trust and willingness tocooperate, which develops and seeks to build the entity together withexternal stakeholders.It is established that one of the most difficult tasks of reflecting socialcapital in the accounting system of the enterprise is its reliable assessment.The abstract nature of social capital and the lack of unity in its definitioncomplicate the development of universal evaluation metrics. In order toassess the social capital of the enterprise in the article, its structure wassingled out and the content of individual components was analyzed:structural, relational and cognitive capital. The content of balance, resourceand economic-theoretical approaches to the assessment of social capital isstudied. Based on the results of studying the approaches to the assessmentof social capital, it is recommended to use an integrated approach that takesinto account both financial and non-financial indicators.