The role of accounting in sustainable development

Plastun, Oleksii Leonidovych; Makarenko, Inna Oleksandrivna

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Title	The role of accounting in sustainable development
Authors	Plastun, Oleksii Leonidovych Makarenko, Inna Oleksandrivna
ORCID	http://orcid.org/0000-0001-8208-7135 http://orcid.org/0000-0001-7326-5374
Keywords	бухгалтерський облік бухгалтерский учет accounting цілі сталого розвитку цели устойчивого развития sustainable development goals звітність зі сталого розвитку отчетность по устойчивому развитию sustainability reporting
Type	Article
Date of Issue	2017
URI	http://essuir.sumdu.edu.ua/handle/123456789/65642
Publisher	Sp. z o.o. Kozmenko Science Publishing
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Citation	Makarenko, I. The role of accounting in sustainable development [Text] / I. Makarenko, A. Plastun // Accounting and Financial Control. - Vol. 1, Issue 2. - P. 4-12.
Abstract	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.
Appears in Collections:	Наукові видання (ННІ БТ)