The role of accounting in sustainable development

Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discusse...

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Bibliographic Details
Main Authors: Inna Makarenko, Alex Plastun
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2017-06-01
Series:Accounting and Financial Control
Subjects:
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/9472/AFC_2017_02_Makarenko.pdf
Description
Summary:Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discussed. Different approaches to structuring the role of professional accountants in Sustainable Development are investigated. Among them are types of roles that perform accountants, their professional functions, skills and competencies in the corporate environment. As the result a holistic vision of the role of accounting in sustainable development in the new economic conditions is provided.
ISSN:2543-5485
2544-1450