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Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development

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  • Elena NECHITA

    (Bucharest University of Economic Studies, Romania)

Abstract

Since the publication of the Brundtland Report (WCED, 1987), the literature in the field of accounting engaged in covering the need for research on sustainable development through several approaches. The paper aims to present the current context of sustainable development worldwide, as well as to conduct a qualitative analysis of the efforts made by standard-setting bodies, representatives of accounting profession and professionals in the field, based on the public reports prepared and the studies conducted by the latter on sustainable development, with the purpose of emphasizing the influence of accounting and accounting profession on sustainable development. This research paper contributes to enriching literature in the field of accounting for sustainable development, by highlighting the important role of accounting, as well as the initiatives undertaken by stakeholders in this area to meet the 2030 Agenda for a better world (UN, 2015).

Suggested Citation

  • Elena NECHITA, 2019. "Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 520-520.
    • Handle: RePEc:aud:audfin:v:17:y:2019:i:155:p:520
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    References listed on IDEAS

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    1. World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808.
    2. Engelbrecht, Hans-Jürgen, 2016. "Comprehensive versus inclusive wealth accounting and the assessment of sustainable development: An empirical comparison," Ecological Economics, Elsevier, vol. 129(C), pages 12-20.
    3. Jan Bebbington & Jeffrey Unerman, 2018. "Achieving the United Nations Sustainable Development Goals," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 2-24, January.
    4. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    5. Jasmin Godemann & Jan Bebbington & Christian Herzig & Jeremy Moon, 2014. "Higher education and sustainable development," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(2), pages 218-233, February.
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    Cited by:

    1. Mariana Man & Maria-Mădălina Bogeanu-Popa, 2020. "Impact of Non-Financial Information on Sustainable Reporting of Organisations’ Performance: Case Study on the Companies Listed on the Bucharest Stock Exchange," Sustainability, MDPI, vol. 12(6), pages 1-15, March.

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    More about this item

    Keywords

    sustainable development; accounting; Sustainable Development Goals (SDG); accounting profession; non-financial reporting;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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