THE IMPACT OF THE ACCOUNTABILITY ON ACCOUNTING DEVELOPMENT AS THE ESSENCE OF SUSTAINABILITY ACCOUNTING | Problems of Management in the 21st Century

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THE IMPACT OF THE ACCOUNTABILITY ON ACCOUNTING DEVELOPMENT AS THE ESSENCE OF SUSTAINABILITY ACCOUNTING

Title	THE IMPACT OF THE ACCOUNTABILITY ON ACCOUNTING DEVELOPMENT AS THE ESSENCE OF SUSTAINABILITY ACCOUNTING
Publication Type	Journal Article
Year of Publication	2019
Authors	Zyznarska-Dworczak, B
Journal	Problems of Management in the 21st Century
Volume	14
Issue	1
Start Page	73-83
Pagination	Continuous
Date Published	June/2019
Type of Article	Original article
ISSN	2029-6932
Other Numbers	E-ISSN 2538-712X
Keywords	accountability, accounting development, corporate responsibility, sustainability accounting, sustainable development
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 information 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 deductive 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.
URL	http://oaji.net/articles/2019/450-1562410580.pdf
DOI	10.33225/pmc/19.14.73
Refereed Designation	Refereed
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