HYPERION ECONOMIC JOURNAL

Hyperion University of Bucharest
Blue Colour Green Colour Orange Colour Red Colour

HYPERION ECONOMIC JOURNAL

October 2021
Mo Tu We Th Fr Sa Su
27 28 29 30 1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31

Accounting for Sustainability - Strategies and Arguments of Global Challenges

 FULL TEXT

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

 FULL TEXT