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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2017-06-01
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| Series: | Accounting and Financial Control |
| Subjects: | |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/9472/AFC_2017_02_Makarenko.pdf |
| _version_ | 1819043989230190592 |
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| author | Inna Makarenko Alex Plastun |
| author_facet | Inna Makarenko Alex Plastun |
| author_sort | Inna Makarenko |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-21T10:05:32Z |
| format | Article |
| id | doaj.art-0bfe2c0c53f94780b92b61a4d6098d26 |
| institution | Directory Open Access Journal |
| issn | 2543-5485 2544-1450 |
| language | English |
| last_indexed | 2024-12-21T10:05:32Z |
| publishDate | 2017-06-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Accounting and Financial Control |
| spelling | doaj.art-0bfe2c0c53f94780b92b61a4d6098d262022-12-21T19:07:51ZengLLC "CPC "Business Perspectives"Accounting and Financial Control2543-54852544-14502017-06-011241210.21511/afc.01(2).2017.019472The role of accounting in sustainable developmentInna Makarenko0Alex Plastun1Doctor of Economics, Associate Professor, Associate Professor at Accounting and Tax Department, Sumy State UniversityDoctor of Economics, Professor, Department of Foreign Economic Relations, Sumy State UniversityIdeology 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.https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/9472/AFC_2017_02_Makarenko.pdfaccountancy professionaccountingcorporate sustainabilitystakeholderssustainability reportingsustainable development goals |
| spellingShingle | Inna Makarenko Alex Plastun The role of accounting in sustainable development Accounting and Financial Control accountancy profession accounting corporate sustainability stakeholders sustainability reporting sustainable development goals |
| title | The role of accounting in sustainable development |
| title_full | The role of accounting in sustainable development |
| title_fullStr | The role of accounting in sustainable development |
| title_full_unstemmed | The role of accounting in sustainable development |
| title_short | The role of accounting in sustainable development |
| title_sort | role of accounting in sustainable development |
| topic | accountancy profession accounting corporate sustainability stakeholders sustainability reporting sustainable development goals |
| url | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/9472/AFC_2017_02_Makarenko.pdf |
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