The impact of the accountability on accounting development as the essence of sustainability accounting

Beata Zyznarska-Dworczak

Abstract

Growing public awareness of the need for sustainability raises the need for business settlements in the line with the concept of accountability. This phenomenon contributes to the objective extension of infor-mation systems in enterprises, including accounting system. The aim of the study is to assess the impact of accountability on accounting development, showing thus the idea of sustainability accounting. This study investigates the significance of the accountability concept and was conducted, indicating in particular the types of this concept and the areas of its management in the company. Based on inductive and deduc-tive reasoning, the thesis of the article has been proved, showing that the accountability concept directs the development of accounting towards sustainability accounting as one of the basic manifestations of corporate responsibility. The paper shows that a cascading of corporate accountability determines the areas in which accounting is crucial for the company management, like valuation of the results of the implementation of sustainable development principles, managerial control and sustainability reporting. This paper aims to promote the perception of the changes and prospects of the development of accounting towards sustainability accounting, presenting theoretical and practical implementations
Author Beata Zyznarska-Dworczak (WZ / KR)
Beata Zyznarska-Dworczak,,
- Department of Accounting
Journal seriesProblems of Management in the 21st Century, ISSN 2029-6932, (0 pkt)
Issue year2019
Vol14
No1
Pages73-83
Publication size in sheets0.5
Keywords in Polishrachunkowość; rachunkowość rozwoju zrównoważonego; rachunkowość zrównoważona; rozwój zrównoważony; CSR
Keywords in Englishaccountability, accounting development, corporate responsibility, sustainable development, sustainability accounting
DOIDOI:10.33225/pmc/19.14.73
URL http://www.scientiasocialis.lt/pmc/?q=view/biblio/year/2019/volume/14/issue/1
Languageen angielski
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 5.0, 14-04-2020, ArticleFromJournal
Citation count*3 (2020-06-13)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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