Conceptual changes in accounting under the influence of sustainable business development

Shygun, Mariya

doi:10.33763/finukr2019.02.082

Cited by 4 publications

(2 citation statements)

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“…Business sustainability needs to develop reports and disclosure strategy that provide a comprehensive view of the performance of the organization, including a reconciliation of methods to implementing the importance of the multilateral special representative; an external insurance and audit method lends credibility to the transparency of the enterprise and can also significantly improve it (Ngwakwe, 2011). As shown in Figure 7, accountants carry a significant role in business development (Shygun, 2019) and can contribute to its sustainability through:  Detect and link main trends and implications to the strategy, operating model and reliability of the institution.  Implementation through decision-making systems of important natural and social capital problems.…”

Section: Analysis and Results Discussionmentioning

confidence: 99%

The Effect of the Chartered Accountant’s Work on the Sustainability of the Lebanese Companies

Makdissi¹,

Nehme²,

Khawaja³

2020

OJAcct

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This article has been written with the aim of seeing the impact of the chartered accountant on the sustainability of Lebanese companies. In order to respond to this problem, we have presented a general vision of chartered accountants and the importance of their intervention in a company. Then we conducted interviews with fifty chartered accountants with large experience in different regions of the Lebanese territory in order to highlight the different missions they carried out in the Lebanese companies, their role in business continuity and development, how they faced their companies' challenges, what added values they offered to them, which then led us to summarize the tasks chartered accountants saw necessary for the continuity of the companies. We also have visited twelve accounting firms and see the different stages of the accounts' auditing. A questionnaire was prepared in order to collect all needed information. We distributed it to one hundred thirty companies in different regions with the aim of seeing the role played by the chartered accountants, the missions they carried out, the essential tasks to the companies' sustainability as well as other questions enriching our study which we have presented in this article.

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Section: Analysis and Results Discussionmentioning

confidence: 99%

The Effect of the Chartered Accountant’s Work on the Sustainability of the Lebanese Companies

Makdissi¹,

Nehme²,

Khawaja³

2020

OJAcct

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“…The Ukrainian scientific school of sustainability accounting is only beginning to develop in the fields of Institutional Accounting Theory, namely: development and measure of integrated reporting in Ukraine (Zhuk & Bezdushna, 2017), options for the accounting methodology improving (Legenchuk & Usatenko, 2016), benefits of integrated reporting and prospects for its implementation in Ukraine (Krutova & Nesterenko, 2016), changes in accounting under the influence of sustainable development (Shigun, 2019).…”

Section: Brief Literature Reviewmentioning

confidence: 99%

Social and environmental costs: the impact of accounting and analytical support on enterprises’ sustainable development in Germany and Ukraine

Sokil¹,

Zvezdov²,

Жук³

et al. 2020

EA-XXI

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The authors investigate the theoretical and methodological ability of the accounting institute to solve the problem of information support for the implementation of the national (global) sustainable development policy. This ability is demonstrated by using methods of accounting and analytical support and mathematical analysis of the quadratic correlation and regression dependence of the added value of enterprises from the value of social and environmental costs. All studies were conducted separately for micro, small, medium and large enterprises in Ukraine and Germany (2011-2019). The results are designed using the U-shaped curve which demonstrates a direct relationship between environmental costs and the added value of the company for Ukrainian enterprises and indirect one for micro and large enterprises in Germany. Social expenses show a significant inverse U-shaped relationship with the value of the company in Ukraine, but large German enterprises fall out of this list and patterns. The ability of integrated reporting to mitigate the imbalance between the added value of the enterprise (enterprise value) and social/environmental costs has been proven. It is determined that the formation and presentation of integrated reporting should be the prerogative of not only large enterprises, but also medium and small ones, and it will ultimately lead to the sustainable development of the region, industry, and country.

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Attracting accounting in cluster entities to achieve the Sustainable Development Goals

Vysochan,

Maslak,

Hyk

et al. 2024

Rivista Di Studi Sulla Sostenibilita'

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Sustainable development based on the creation of clusters is an unconditional al-ternative to crisis phenomena, as a result of which there was a significant loss of economic potential and a decrease in the standard of living of the population. At the same time, issues regarding the formation of reliable accounting information on the factors of sustainable development are gaining special relevance. The pur-pose of the article is to develop proposals for the implementation of accounting in cluster entities to achieve the Sustainable Development Goals. It was determined that accounting in the cluster contributes to the formation of a high level of inter-action between participants to ensure the economic, social, and environmental components of sustainable development. It is argued in the work that SDG 8 "De-cent work and economic growth", 9 "Industry, innovation, and infrastructure", 11 "Sustainable development of cities and communities", 12 "Responsible consump-tion and production" and 17 "Partnership for sustainable development" have a direct connection with accounting in cluster entities. It has been established that the implementation of the concept of sustainable development and the emergence of new information requests from interested parties require a more detailed disclo-sure of accounting data and the task of changing the format and supplementing the list of indicators in reporting. Because of this, information on different types of indicators (absolute and relative, quantitative and qualitative) should be summa-rized in the reporting of cluster structures.

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Conceptual changes in accounting under the influence of sustainable business development

Cited by 4 publications

References 0 publications

The Effect of the Chartered Accountant’s Work on the Sustainability of the Lebanese Companies

The Effect of the Chartered Accountant’s Work on the Sustainability of the Lebanese Companies

Social and environmental costs: the impact of accounting and analytical support on enterprises’ sustainable development in Germany and Ukraine

Attracting accounting in cluster entities to achieve the Sustainable Development Goals

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