Methodology of sustainability accounting
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 36, Issue 1
Abstract
Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.
Authors and Affiliations
O. H. Sokil
Keywords
Related Articles
- EP ID EP282381
- DOI -
- Views 108
- Downloads 0
Entrepreneurship as a form of socio-economic adaptation of combatants: ways and sources of financing
One of the major problems of modern Ukrainian society, escalating from year to year, is the increasing number of people who participated in the military conflict in eastern Ukraine (combatants). Some of them remained in...
The influence of corporate governance international models on the development of accounting practice
The essence of the concept of «corporate governance model» has been considered. The main characteristics of international models of corporate governance have been analyzed. The expediency of using the concept of domestic...
Currency risk management and hedge accounting - comparison of Polish and Ukrainian regulations
Management of currency risks in the enterprise becomes necessary when the business entity conducts foreign operations, and settlements with counterparties are conducted in foreign currency. The accounting system performs...
Amortization as source of capital investments in Belarus: historiography, theoretical and practical aspects
The article focuses on the historiography of defining amortization as the source of further reproduction and creation due to the amortization of sinking funds, used by economic entities for future capital investments. Ac...
Internal audit of costs on fixed assets repair
The article focuses on the approaches to the process and methods of expenditure audit on repair and modernization of fixed assets and the author considers that there is no single approach to understanding the issue. The...