Пластун, Олексій ЛеонідовичПластун, Алексей ЛеонидовичPlastun, Oleksii LeonidovychМакаренко, Інна ОлександрівнаМакаренко, Инна АлександровнаMakarenko, Inna Oleksandrivna2018-01-052018-01-052017Makarenko, I. The role of accounting in sustainable development [Text] / I. Makarenko, A. Plastun // Accounting and Financial Control. - Vol. 1, Issue 2. - P. 4-12.0000-0001-8208-71350000-0001-7326-5374http://essuir.sumdu.edu.ua/handle/123456789/65642Ideology 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.encneбухгалтерський облікбухгалтерский учетaccountingцілі сталого розвиткуцели устойчивого развитияsustainable development goalsзвітність зі сталого розвиткуотчетность по устойчивому развитиюsustainability reportingArticle