Sustainable transformation of accounting in agriculture
Transformation of the traditional accounting system into sustainable development accounting for agricultural enterprises. Study of the constituent parts of agricultural sustainable development accounting. Modeling sustainable development reporting.
| Рубрика | Экономика и экономическая теория |
| Вид | статья |
| Язык | английский |
| Дата добавления | 24.05.2023 |
| Размер файла | 1,4 M |
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1. “Report on sustainable development of the enterprise”, which is an appendix to the financial report and is characterized by the preparation of a separate report according to the selected and generally accepted system or standard.
2. An “alternative sustainability report” is characterized by the publication of a separate or short sustainability report. An example would be an environmental report, social report, corporate responsibility report, corporate social responsibility report, etc.).
3. An “enhanced financial statement” is a “taxonomy of financial r eporting” or an extension of conventional financial and economic information with the social and environmental performance of small and micro-enterprises. This type of reporting is the best alternative to the preparation of comprehensive financial reporting for sustainable development.
The entire system of generating and servicing reporting will be carried out by “Sustainability Accounting in Agriculture”, on the one hand, the segmental, and on the other - the organic component of the enterprise accounting system and the institution of accounting in socio-economic relations, which is organized at the request of the policy of sustainable development, has a corresponding theoretical, methodological and organizational methodological support and is identified in accounting policy, operational, statistical and financial reporting, which provides an organizational and methodological focus on the construction of such accounting by enterprises.
The following developments are of practical importance: the conceptual foundations for the development of sustainable accounting are formulated, which are based on the growing functionality of managerial and financial accounting under the new economic conditions; a paradigm for the development of sustainable development reporting is proposed, which is based on the synergistic interaction of a map of stakeholders' interests in the goals of the functioning of an agricultural enterprise under modern conditions and the scientific definition of future changes in accounting and analytical support for business operations in accordance with the requirements of sustainable development policy.
Prospects for further research are the formation of a sustainable development accounting methodology with the definition of goals, objectives, objects, subjects, methods, functions, and key aspects of such accounting. Also, future practical research will be devoted to the standardization of accounting and analytical support, in particular, the methodology for reporting the sustainable development of enterprises by their size and specialization.
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