HYPERION ECONOMIC JOURNAL

Hyperion University of Bucharest
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HYPERION ECONOMIC JOURNAL

October 2020
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Accounting for Sustainability - Strategies and Arguments of Global Challenges

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Authors:
  • Adriana Păduraru (Horaicu), PhD. Stud, Affiliation: IOSUD-SDSE Valahia University of Targoviste, Romania;
  • Ana-Maria Comândaru (Andrei), PhD. Stud, Affiliation: IOSUD-SDSE Valahia University of Targoviste, Romania;
  • Christiana Brigitte Sandu, Affiliation: Faculty of Economics and Business Administration,"Alexandru Ioan Cuza" University of Iași, Romania;
  • Mihai Andrei Mirica, Affiliation: IOSUD-SDSE Valahia University of Targoviste, Romania.
Pages:  31 : 42
Abstract:

Given the current changes in the business environment, as a result of awareness of sustainable responsibility, it is necessary to develop new reporting models, both in accounting theory and in practice, evoking the beginning of a repositioning to highlight the social importance of accounting. The complexity of sustainability issues and the means considered as an 'integrating factor' needed to address them, this article lies in a transdisciplinary debate that validates the requirement for a new accounting model. It is intended to lead to progressive decision-making and accountability models to build a key link between the entity and all stakeholders (investors, customers, suppliers, corporate governance agencies, employees and other groups): called sustainability accounting.
Thus, our research proposals on accounting strategies for sustainability propagate indepth analysis to multiple perspectives of performance measurement: strategies on cost analysis in sustainability accounting, strategies and tools for measuring the risk sand performance of entities from the perspective of sustainable development.

JEL classification:  Q56

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