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Published in:
2021 | OriginalPaper | Chapter
Accounting as a Tool for Achieving Global Sustainable Development Goals
Authors : Olga E. Sytnik, Natalia V. Kulish, Sergey A. Tunin, Aleksandr V. Frolov, Viktoria S. Germanova
Published in: The Challenge of Sustainability in Agricultural Systems
Publisher: Springer International Publishing
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Abstract
In the past two centuries, globalization and industrialization brought many social benefits to society. They have contributed to addressing sustainable development issues, including poverty, hunger, climate change, and other ethical and moral issues. The 17 sustainable development goals adopted by the United Nations represent a universal set of policies aimed at the social and economic development of economic entities. The paper judges the contribution of accounting to achieving these goals. Based on the theoretical analysis, the paper focuses on the essential role of accounting in the economy at all stages of its development and various economic entities worldwide. The study examines the accounting contribution towards achieving eight specific accounting goals defined by the International Federation of Accountants. The study contains information on existing goal-supporting activities and initiatives within accounting.