Please use this identifier to cite or link to this item:
http://essuir.sumdu.edu.ua/handle/123456789/72028
Or use following links to share this resource in social networks:
Tweet
Recommend this item
Title | Accounting systems in developing countries under sustainability: first glance from Ukraine and Ghan |
Authors |
Makarenko, Inna Oleksandrivna
![]() Adu, Stephen |
ORCID |
http://orcid.org/0000-0001-7326-5374 |
Keywords |
accounting system sustainability integrated reporting Ghana Ukraine |
Type | Article |
Date of Issue | 2018 |
URI | http://essuir.sumdu.edu.ua/handle/123456789/72028 |
Publisher | LLC “Consulting Publishing Company “Business Perspectives” |
License | Copyright not evaluated |
Citation | Makarenko, I. Accounting systems in developing countries under sustainability: first glance from Ukraine and Ghana [Текст] / I. Makarenko, S. Adu // Accounting and Financial Control. - 2018. - 2 (1). - P. 37-46. - doi:10.21511/afc.02(1).2018.04. |
Abstract |
The dissemination of sustainability reporting and integrated reporting is a key trend in the development of accounting systems under the influence of the concept of sustainable development. This statement is fair not only for developed countries, but also for developing countries. On the example of Ghana and Ukraine, a comparative study of regulatory requirements and conceptual frameworks for the compilation of sustainability reporting and integrated reporting has been conducted; the dynamics, size of reporting companies, their sectoral affiliation and the standards used are researched. It was proved that the basis for the promotion sustainability reporting and integrated reporting in these countries are regulatory requirements, as well as increasing the perception
of CSR, the transparency and accountability of business, the practices of stakeholder participation and assurance the reliability of reporting for stakeholders. |
Appears in Collections: |
Наукові видання (ННІ БТ) |
Views

1

1915151

218012

1

1187459489

1

1

1

1

1187459495

1

1

1

151496

1

1

1

1

5316

1

23836

1

1

148290

1043387843

215796672

730886511

1507360272

515860
Downloads

1187459490

1

1187459494

1

1

1

1081575639

215796667

1187459496

1215357504

1
Files
File | Size | Format | Downloads |
---|---|---|---|
Makarenko_Accounting_systems_2018.pdf | 350.71 kB | Adobe PDF | 1780140999 |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.