EVOLUTION OF SUSTAINABILITY ACCOUNTING
Journal Title: Сталий розвиток економіки - Year 2017, Vol 34, Issue 1
Abstract
Purpose is to form a general history of the emergence of the Sustainability Accounting concept at the global level and in Ukraine. Methodology of research. Such research methods as observation, comparison, empirical method, monographic method, induction and deduction, generalization method, retrospective analysis and axiomatic method in monitoring the historical positions of the emergence of the sustainability accounting concept; an abstract-logical method for theoretical generalizations, the formulation of conclusions and scientific reflection were used in accordance with the purpose. Findings. The Sustainability Accounting definition emerged during the rapid development of accounting in a broader sense in the past forty years, and in a narrow sense over the past ten years was found out. The several stages of the period of Sustainability Accounting development are substantiated. There are 1960-1970, 1971-1980, 1981-1990, 1991-1995, and the last stage since 1995 to present, the so-called modern stage of the formation of sustainable development accounting. Originality. The step-by-step model of the Sustainability Accounting evolution and formation presented graphically, with the identification of the main stages of development, based on the study history generalization of the emergence and formation methodological concepts of sustainable development and its accounting was constructed. There are the conception of social and environmental auditing, the initiation of the methodology of social and environmental accounting, the final definition of the methodology for Sustainability Accounting, and the improvement of the methodology for Sustainability Accounting on the principles of mentality. Practical value of the results is the opportunity of using methodological recommendations for the implementation and/or enterprises’ sustainability accounting development.
Authors and Affiliations
Oleg Sokil
Keywords
Related Articles
- EP ID EP322277
- DOI -
- Views 118
- Downloads 0
MARKET OF EQUITIES AS MEAN OF ACTIVATION OF INVESTMENT PROCESS
Purpose is a ground of influence of market of equities on activation of investment process. Methodology of research. In basis of researches works are fixed both scientific (analysis, supervision) and special, methods of...
APPLICATION OF CONCEPTS OF INTEGRATED PROJECT REALIZATION AND INFORMATIONAL MODELING IN PUBLIC PROCUREMENT
Purpose. The aim of the article is the development of methodological provisions and practical recommendations for implementation of the concepts of integrated project implementation and information modeling in public pro...
FORMATION OF THE MANAGEMENT STRATEGY PROGRAM OF ECONOMIC DEVELOPMENT OF THE REGION
Purpose. The aim of the article is to form the program of the strategy of economic development of the region in the context of creating a cluster to support agricultural business and ensure its stability. Methodology of...
ORGANIZATION OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF SMALL BUSINESS
Purpose is to develop practical recommendations on the organization of management accounting to small businesses that will simplify management decisions, to ensure generalization and systematization of information on the...
INTEGRATION OF UKRAINE TO THE EU: PROSPECTS FOR DOMESTIC AGROTOURISM
Purpose is to study the peculiarities of agrotourism, to determine its perspective directions in the context of European integration of Ukraine. Methodology of research. Theoretical and methodological basis of the study...