Accounting Approach of Sustainable Performance in the Overall Context of Sustainable Development
The intricate relation of sustainability within the actual global context preserves a main role in the development of the extremely complex relationships and their interconnection. Unfortunately, we are still tributary to a quantity vision and, of course, a linear perspective, which, in any case, creates a normal disruption between the realities and the results of the evaluation, at so intimate an extent, which is enough to be invisible at first only to create sufficient irregularities within the final perception at the management level. Mainly for this reason, in the near past, the necessity of the quality approach emerged as thoroughly correlative, yet only under the pressure of the non linear factors such as the as environmental conditions along with the social and financial crisis. As the sustainable development is highly argued upon – which is incredible, primarily pertaining to the social dimension - the quality approach preserves the information flows within the limits imposed by the economic extent via the environmental and social precincts. The interest for the sustainable approach creates, in addition, the real interest for the accounting performance, involving the report, which will act as tightly related to quite a significant number of factors such as the climate exchange, the environmental degradation, the depletion of the resources as well as the recognition of the more increasing role of global corporations – only to mention the first rate ones, which are intimately connected with the social and, implicitly, the economic changes.
Volume (Year): (2011)
Issue (Month): 5(30) (December)
|Contact details of provider:|| Web page: http://www.euroeconomica-danubius.ro/|
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:dug:journl:y:2011:i:5:p:149-155. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Florian Nuta)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.