Mechanism of formation and accounting provision of social component reporting on sustainable development
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2016, Vol 35, Issue 2
Abstract
The study reports the social component of sustainable development mechanism for improving its performance by compiling the reporting algorithm on sustainable development for accounting data. The article outlines the directions of accounting improvement and the classification of social division costs by accounting objects in terms of reporting indicators on sustainable development. The paper describes the analytical accounting provision of enterprise’s social activity, typical economic operations of social activity in synthetic and analytical accounting accounts. It is established that improving accountability as the basis of the information providing process of formation of indicators of reporting social aspects on sustainable development allows to evaluate the social performance of positive and negative impacts on society, labor relations, human rights, and receive accurate and timely information for creation reporting indicators on sustainable development.
Authors and Affiliations
O. M. Baryshnikova
Keywords
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- EP ID EP280535
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