THE ROLE OF THE ACCOUNTING PROFESSION IN ACHIEVING THE OBJECTIVES OF SUSTAINABLE DEVELOPMENT

Stanescu Sorina-Geanina, Paduraru Adriana and Comandaru Ana-Maria
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Stanescu Sorina-Geanina: VALAHIA UNIVERSITY OF TARGOVISTE
Paduraru Adriana: VALAHIA UNIVERSITY OF TARGOVISTE
Comandaru Ana-Maria: VALAHIA UNIVERSITY OF TARGOVISTE

Annals - Economy Series, 2018, vol. 3, 117-122

Abstract: The role of professional accountants is becoming increasingly important to the organization as it is in a unique position at the intersection of all departments and areas of activity, and has the ability and authority to set standards, develop models and generate information reportedly, bringing the organization into line with the principles of sustainable development. Accounting research has begun to focus increasingly on practices developed by professional accountants with a view to the sustainable development of companies. Some institutions have already outlined implementation frameworks and recommendations that adapt and improve international reporting standards, adjust the classical vision of accounting reporting by integrating social and environmental information into company financial reports. The main objective of this research is to highlight the importance of the accounting profession's role in achieving the sustainable development goals at national level. Thus, for this present paper we will rely on a documentary research carried out by the study of national and international legislation in the field of sustainable development and on an applied research to analyze the implications of professional accountants in implementing the sustainable development objectives.

Keywords: development durable; professional accountants; objectives; reporting (search for similar items in EconPapers)
Date: 2018
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