The Accounting Profession and Addressing Sustainability Issues
We currently live in a context where environmental, governmental, and social issues demand solutions. In line with these solutions, it is time for the accounting profession to address the issue of sustainability. The solutions involve moving from traditional accounting to integrated reporting and...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2022-12-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/2.pdf |
| _version_ | 1797901474939797504 |
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| author | Raluca-Mihaela Boharu (Mircea) Anca Daniela Șenchea Andreea Cristina Savu |
| author_facet | Raluca-Mihaela Boharu (Mircea) Anca Daniela Șenchea Andreea Cristina Savu |
| author_sort | Raluca-Mihaela Boharu (Mircea) |
| collection | DOAJ |
| description | We currently live in a context where environmental, governmental, and social issues demand
solutions. In line with these solutions, it is time for the accounting profession to address the issue of
sustainability.
The solutions involve moving from traditional accounting to integrated reporting and offering
financial and non-financial services, which requires specific skills from the accounting profession.
For this, national and international professional bodies play an essential role, in order to support
accounting professionals, concrete measures through qualification programs for members, aware of
the fact that they will be the main actors in the development of sustainability reports with a high
degree of quality.
The purpose of this study is to show that A new approach to the accounting profession is expected
and there is an urgent need to understand that something new is happening and it needs our
involvement in setting trends. This study also highlights that the transition stage from traditional
accounting to reporting adapted to new trends requires time and resources |
| first_indexed | 2024-04-10T09:01:32Z |
| format | Article |
| id | doaj.art-d029e1446e6146c7802c31db4bc9e4cd |
| institution | Directory Open Access Journal |
| issn | 2393-3127 |
| language | English |
| last_indexed | 2024-04-10T09:01:32Z |
| publishDate | 2022-12-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-d029e1446e6146c7802c31db4bc9e4cd2023-02-21T12:13:17ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272022-12-01XXII2827833The Accounting Profession and Addressing Sustainability IssuesRaluca-Mihaela Boharu (Mircea) 0Anca Daniela Șenchea1Andreea Cristina Savu2“Valahia” University of Târgoviste, Romania “Valahia” University of Târgoviste, Romania “Valahia” University of Târgoviste, Romania We currently live in a context where environmental, governmental, and social issues demand solutions. In line with these solutions, it is time for the accounting profession to address the issue of sustainability. The solutions involve moving from traditional accounting to integrated reporting and offering financial and non-financial services, which requires specific skills from the accounting profession. For this, national and international professional bodies play an essential role, in order to support accounting professionals, concrete measures through qualification programs for members, aware of the fact that they will be the main actors in the development of sustainability reports with a high degree of quality. The purpose of this study is to show that A new approach to the accounting profession is expected and there is an urgent need to understand that something new is happening and it needs our involvement in setting trends. This study also highlights that the transition stage from traditional accounting to reporting adapted to new trends requires time and resources https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/2.pdfsustainabilityintegrated reportingreporting standardsspecific competenciesprofessional accountant |
| spellingShingle | Raluca-Mihaela Boharu (Mircea) Anca Daniela Șenchea Andreea Cristina Savu The Accounting Profession and Addressing Sustainability Issues Ovidius University Annals: Economic Sciences Series sustainability integrated reporting reporting standards specific competencies professional accountant |
| title | The Accounting Profession and Addressing Sustainability Issues |
| title_full | The Accounting Profession and Addressing Sustainability Issues |
| title_fullStr | The Accounting Profession and Addressing Sustainability Issues |
| title_full_unstemmed | The Accounting Profession and Addressing Sustainability Issues |
| title_short | The Accounting Profession and Addressing Sustainability Issues |
| title_sort | accounting profession and addressing sustainability issues |
| topic | sustainability integrated reporting reporting standards specific competencies professional accountant |
| url | https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/2.pdf |
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