The role of accounting in sustainable development
| dc.contributor.author | Пластун, Олексій Леонідович | |
| dc.contributor.author | Пластун, Алексей Леонидович | |
| dc.contributor.author | Plastun, Oleksii Leonidovych | |
| dc.contributor.author | Макаренко, Інна Олександрівна | |
| dc.contributor.author | Макаренко, Инна Александровна | |
| dc.contributor.author | Makarenko, Inna Oleksandrivna | |
| dc.date.accessioned | 2018-01-05T13:20:54Z | |
| dc.date.available | 2018-01-05T13:20:54Z | |
| dc.date.issued | 2017 | |
| dc.description.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. | ru_RU |
| dc.identifier.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. | ru_RU |
| dc.identifier.sici | 0000-0001-8208-7135 | en |
| dc.identifier.uri | http://essuir.sumdu.edu.ua/handle/123456789/65642 | |
| dc.language.iso | en | ru_RU |
| dc.publisher | Sp. z o.o. Kozmenko Science Publishing | ru_RU |
| dc.rights.uri | cne | en_US |
| dc.subject | бухгалтерський облік | ru_RU |
| dc.subject | бухгалтерский учет | ru_RU |
| dc.subject | accounting | ru_RU |
| dc.subject | цілі сталого розвитку | ru_RU |
| dc.subject | цели устойчивого развития | ru_RU |
| dc.subject | sustainable development goals | ru_RU |
| dc.subject | звітність зі сталого розвитку | ru_RU |
| dc.subject | отчетность по устойчивому развитию | ru_RU |
| dc.subject | sustainability reporting | ru_RU |
| dc.title | The role of accounting in sustainable development | ru_RU |
| dc.type | Article | ru_RU |