JJEM: Special Edition 1 (December 2023)
JJEM: Special Edition 1 (December 2023)
2023-12-08
The Role of Accounting In Sustainable Development
Dr. NAGARAJA T D
Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes inthe companies. Professional accountants are an important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discussed. Different approaches to structuring the role of professional accountants in Sustainable Development are investigated. Among them are types of roles that perform accountants, their professional functions, skills and competencies in the corporate environment. As the result a holistic vision of the role of accounting in sustainable development the new economic conditions is provided.
Accounting, accountancy profession, sustainability reporting, sustainable development goals, corporate sustainability, stakeholders