THE ROLE OF ACCOUNTING IN PROVIDING SUSTAINABLE DEVELOPMENT AND NATIONAL SAFETY OF UKRAINE

Abstract

The relevance of research is explained by the need to change the methods and organization of accounting, despite all the modern changes in economic, social and political life. The spread of information technology, intensive globalization and integration, lack of resources and the implementation of their conservation programs that ensure the harmonious development of mankind are justified in order to influence business performance in both the private and public sectors. Obviously, the above trends should be taken into account in the accounting methodology that generates information on business performance. The article also analyzes the role of accounting for the purposes of sustainable development and ensuring the national security of Ukraine. Since Ukraine is a member of the United Nations, our economic and political systems are gradually changing in line with the requirements of the resolution «Turning our world: an agenda for sustainable development until 2030». Of course, the domestic accounting system must also change. Therefore, we need to consider how accounting can affect the sustainable development of our state, in the context of national security, based on the recommendations of the International Federation of Accountants. It is obvious that accounting and accountant — the person responsible for control in any organization, directly or indirectly affect the completion of sustainable development goals. The active introduction of integrated reporting led to the development of new accounting facilities - intellectual capital, social capital (social and reputational, social and communication), natural capital — which requires the development of methods for their evaluation and presentation in accounting. New types of accounting (for example, environmental accounting, social accounting) require new methodological approaches. There are modern methods of organizing accounting, such as processes. More attention is paid to the quality of accounting and analytical information. All of the above requires an accountant for innovation, continuous development of knowledge, integration into the global accounting community.

Keywords

• accounting
• sustainable development
• national security
• integrated reporting.