Social responsibility of business entities: influences on the latest accounting paradigm creating
Journal Title: Економіка: реалії часу - Year 2017, Vol 3, Issue 31
Abstract
The article deals with the problems of socially responsible management from the latest philosophical and naturalistic positions. The study considers responsibility of business entities in the social dimension as a subject area of accounting. The need for manageability and social orientation requires adequate management data and its functions. The paper concerns how modern socio-economic changes affect the modern accounting paradigm. However, the author shows the reverse effect of accounting paradigm’s formation of the on the introduction of socially responsible management. The article concerns the ways of researched problems solution in the context of paradigmatic changes that cause the modification of ontological, metrological and methodological accounting principles.
Authors and Affiliations
Volodymyr Shevchuk
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