Methodology of sustainability accounting

Problemi Teorìï ta Metodologìï Buhgaltersʹkogo Oblìku, Kontrolû ì Analìzu. 2017;1(36):247-259

 

Journal Homepage

Journal Title: Problemi Teorìï ta Metodologìï Buhgaltersʹkogo Oblìku, Kontrolû ì Analìzu

ISSN: 1994-1749 (Print)

Publisher: Zhytomyr State University of Technology

Society/Institution: Zhytomyr State University of Technology

LCC Subject Category: Social Sciences: Commerce: Business: Accounting. Bookkeeping | Social Sciences: Finance

Country of publisher: Ukraine

Language of fulltext: Ukrainian, Polish, Russian, English, Bulgarian

Full-text formats available: PDF

 

AUTHORS

O.H. Sokil

EDITORIAL INFORMATION

Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 5 weeks

 

Abstract | Full Text

Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.