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Title The role of accounting in sustainable development
Authors Plastun, Oleksii Leonidovych  
Makarenko, Inna Oleksandrivna  
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
License
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)

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