Identification of sustainable development statements social component objects
The article deals with the issue of sustainable development statements social component. The social aspects of business are examined. The algorithm of reporting on sustainable development on accounting data is built based on the analyzed researchers’ approaches to the role of social accounting in th...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2017-03-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/101986 |
| _version_ | 1819142904122179584 |
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| author | T.V. Baranovska A.P. Dykyi O.M. Baryshnikova |
| author_facet | T.V. Baranovska A.P. Dykyi O.M. Baryshnikova |
| author_sort | T.V. Baranovska |
| collection | DOAJ |
| description | The article deals with the issue of sustainable development statements social component. The social aspects of business are examined. The algorithm of reporting on sustainable development on accounting data is built based on the analyzed researchers’ approaches to the role of social accounting in the development of an enterprise and value to improve accounting. The authors analyze the component parts of social component on sustainable development and identify the issues of ensuring reporting on sustainable development, which require solving in order to build reliable indicators of non-financial reports. The classification of social activity costs with their division into the accounting objects is carried out. |
| first_indexed | 2024-12-22T12:17:45Z |
| format | Article |
| id | doaj.art-dc7b8dfd6fdd42a8804504b1d1a151cb |
| institution | Directory Open Access Journal |
| issn | 1994-1749 1994-1749 |
| language | English |
| last_indexed | 2024-12-22T12:17:45Z |
| publishDate | 2017-03-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj.art-dc7b8dfd6fdd42a8804504b1d1a151cb2022-12-21T18:26:05ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17491994-17492017-03-01136314Identification of sustainable development statements social component objectsT.V. BaranovskaA.P. DykyiO.M. BaryshnikovaThe article deals with the issue of sustainable development statements social component. The social aspects of business are examined. The algorithm of reporting on sustainable development on accounting data is built based on the analyzed researchers’ approaches to the role of social accounting in the development of an enterprise and value to improve accounting. The authors analyze the component parts of social component on sustainable development and identify the issues of ensuring reporting on sustainable development, which require solving in order to build reliable indicators of non-financial reports. The classification of social activity costs with their division into the accounting objects is carried out.http://pbo.ztu.edu.ua/article/view/101986sustainable developmentsustainable development reportingsocial componentaccounting ensuringsocial activity costs |
| spellingShingle | T.V. Baranovska A.P. Dykyi O.M. Baryshnikova Identification of sustainable development statements social component objects Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу sustainable development sustainable development reporting social component accounting ensuring social activity costs |
| title | Identification of sustainable development statements social component objects |
| title_full | Identification of sustainable development statements social component objects |
| title_fullStr | Identification of sustainable development statements social component objects |
| title_full_unstemmed | Identification of sustainable development statements social component objects |
| title_short | Identification of sustainable development statements social component objects |
| title_sort | identification of sustainable development statements social component objects |
| topic | sustainable development sustainable development reporting social component accounting ensuring social activity costs |
| url | http://pbo.ztu.edu.ua/article/view/101986 |
| work_keys_str_mv | AT tvbaranovska identificationofsustainabledevelopmentstatementssocialcomponentobjects AT apdykyi identificationofsustainabledevelopmentstatementssocialcomponentobjects AT ombaryshnikova identificationofsustainabledevelopmentstatementssocialcomponentobjects |