Abstract

Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discussed. Different approaches to structuring the role of professional accountants in Sustainable Development are investigated. Among them are types of roles that perform accountants, their professional functions, skills and competencies in the corporate environment. As the result a holistic vision of the role of accounting in sustainable development in the new economic conditions is provided.

Details

Title
The role of accounting in sustainable development
Author
Makarenko, Inna  VIAFID ORCID Logo  ; Plastun, Alex  VIAFID ORCID Logo 
Pages
4-12
Section
Articles
Publication year
2017
Publication date
2017
Publisher
Business Perspectives Ltd.
ISSN
25435485
e-ISSN
25441450
Source type
Scholarly Journal
Language of publication
English
DOI
https://doi.org/10.21511/afc.01(2).2017.01
ProQuest document ID
2622291855
Copyright
© 2017. This work is published under http://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.