Volume 11 - Volume 11
Development of the Accounting Concept for Sustainable Enterprise Development
Abstract
Based on an expert survey, the authors systematize accounting types by user groups and provided/required information. They compile and analyze a matrix of accounting for sustainable
development characteristics in the context of the monetary and natural definition in the orientation to
the past and the future. The definitions of internal and external accounting for sustainable
development characteristics are given. The concept of accounting for sustainable development
characteristics according to monetary/natural and external/internal indicators is presented.
Paper Details
PaperID: 2078
Author's Name: Marina Evgenievna Ordynskaya, Ruslan Aslancherievich Tkhagapso, Irina Fedorovna Tausova and Anastasiya Aleksandrovna Trukhina
Volume: Volume 11
Issues: Volume 11
Keywords: Traditional Accounting, Natural Indicators, Ecology, Social Reporting.
Year: 2021
Month: May
Pages: 2118-2127