SUSTAINABILITY ACCOUNTING AS A NEW FORM OF ACCOUNTING AND ANALYTICAL SUPPORT
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 4, Issue 4
Abstract
Introduction. The theme of sustainable development first appeared and began actively discussed in 70-80th years of twentieth century. Sustainable development of the international community and specifically of each country depends on the proper accounting for sustainable development. However, this question now is not quite worked out in the context of complex social and environmental accounting, and in the result is the option of accounting and analytical support of sustainable development. Methods. The following methods are used in the article: observation, comparison, empirical method, monographic method of induction and deduction, the method of synthesis, abstract and logical method for theoretical generalizations and drawing conclusions and scientific understanding. Results. On the basis of the conducted studies it is found that the concept of social and environmental accounting in Ukraine has not received logical completion of a complex existing knowledge systems. It was determined the symbiosis of these types of accounting, as sustainable accounting, was not researched enough before. Nevertheless, the concept of sustainable development of social and environmental accounting is clarified after scientific research and regulatory sources and the definition of a new model of Ukrainian accounting "Sustainability Accounting” is formed. Discussion. The next step for future research is to develop the concept and accounting methodology of sustainable development with the definition.
Authors and Affiliations
Oleg Sokil
Keywords
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