publication . Article . 2017

Conceptual Foundations of Transforming the Traditional Accounting System into Sustainability Accounting

Sokol Oleg H.;
Open Access English
  • Published: 01 Mar 2017 Journal: Problemi Ekonomiki (issn: 2222-0712, eissn: 2311-1186, Copyright policy)
  • Publisher: PH "INZHEK"
Abstract
Under modern conditions the significance of social and environmental security is manifested in costs of restoring and protecting the environment, ensuring social security at a decent level and requires reflecting these issues in accounting. The aim of the article is to identify and analyze the ways of transition from traditional accounting to sustainability accounting. In the article the following research methods are used: observation, comparison, the empirical method, the monographic method, induction and deduction, generalization. There analyzed differences in the coverage of all components of traditional accounting and sustainability accounting in terms of t...
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Subjects
free text keywords: sustainable development, accounting, capital, accounting for sustainable development, Finance, HG1-9999, Economics as a science, HB71-74
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Problemi Ekonomiki
Article . 2017
Provider: DOAJ-Articles

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