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Concept of Accounting for Sustainable Development

Author

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  • Oleh Sokil

    (Taurian State Agrotechnical University, Melitopol, Ukraine)

Abstract

The aim of the article is systematization of structural components and types of economic accounting for formation of complex model of conceptual foundations of accounting of sustainable development of enterprises. In the process of study the following methods were used: methods of observation, comparison, empirical method, monographic method, method of induction and deduction, generalization method for monitoring positions scientists; abstract and logical method for drawing conclusions; graphical visualization method for accounting concept of sustainable development. The necessity is substantiated and the model of transformation of traditional of accounting system in sustainable development accounting. Structure of accounting types by users and information is systematized. Definition of internal and external accounting of sustainable development is formed. Accounting matrix characteristics of sustainable development in terms of time and its orientation is analyzed. Accounting concept model of sustainable development is developed by coordinate system on the basis of monetary / natural and external / internal characteristics.

Suggested Citation

  • Oleh Sokil, 2017. "Concept of Accounting for Sustainable Development," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 85-92, March.
    • Handle: RePEc:iaf:journl:y:2017:i:1:p:85-92
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    Cited by:

    1. Yulia Bezdushna & Mykhailo Prodanchuk & Valeriy Zhuk & Evheniya Popko, 2023. "Rationale of Management Principles of Providing Sustainable Development of Rural Territorial Communities," International Journal of Information Technology Project Management (IJITPM), IGI Global, vol. 14(1), pages 1-11, January.

    More about this item

    Keywords

    accounting; sustainable development; financial accounting; management accounting; concept; users of information; reporting;
    All these keywords.

    JEL classification:

    • 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
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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