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...
Subjects
free text keywords: sustainable development, accounting, capital, accounting for sustainable development, Finance, HG1-9999, Economics as a science, HB71-74
Download from

Andrianova, V. V. “O chelovecheskom kapitale“ [About human capital]. Kultura narodov Prichernomorya, no. 3 (1998): 316- 318.

Chaban,V.“Skladova innovatsiinoi infrastruktury: venchurnyi kapital“ [Component of innovative infrastructure: venture capital]. Finansy Ukrainy, no. 4 (2005): 35-40.

Hryniv, l. S. “Ekonomichni funktsii pryrodnoho kapitalu“ [The economic functions of natural capital]. Visnyk Lvivskoi komertsiinoi akademii. Seriia ekonomichna, no. 7 (2000): 227-232.

korzhnev, m. m. Pryrodno-resursni osnovy staloho rozvytku [The natural resource base for sustainable development]. kyiv: Vyd-vo kNU, 2001.

kubakh, T. H. “Finansovyi kapital ta yoho mistse v strukturi kapitalu“ [Financial capital and its place in the capital structure]. http://www.rusnauka.com/27_NII_2013/Economics/14_145950. doc.htm

[l egal Act of Ukraine] (2012). http://zakon3.rada.gov.ua/ laws/show/5207-17

Perelet, R. A. “Obespecheniye ustoychivosti prirodnoy sredy: kolichestvennaya otsenka“ [The sustainability of the natural environment: a quantitative assessment]. Mekhanizm rehuliuvannia ekonomiky, no. 1 (2008): 22-29.

Saprykina, l. m. “Formuvannia paradyhmy ekolohichno vidpovidalnoho spozhyvannia“ [The formation of the paradigm of ecologically responsible consumption]. Problemy ekonomiky, no. 2 (2013): 312-317. [OpenAIRE]

Zakharchenko, O. V. “Sotsialnyi kapital yak chynnyk vzaiemodii hromadskoho suspilstva ta mistsevoho samovriaduvannia“ [Social capital as a factor of interaction between civil society and local government]. Naukovi zapysky vol. 45 (2005): 32-40.

Any information missing or wrong?Report an Issue