STUDY ON THE INTEGRATION OF SUSTAINABLE DEVELOPMENT EXERCISES IN THE ACCOUNTING MODEL OF A PUBLIC INSTITUTION FOR FORESTRY DOMAIN IN THE SOUTH-MUNTENIA REGION
Elena Mihaela ILIE (serb) ()
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Elena Mihaela ILIE (serb): Economic College ”Ion Ghica” Targoviste, Romania
Contemporary Economy Journal, 2019, vol. 4, issue 3, 116-120
Abstract:
Despite the fact that the topic of sustainable development has been dealt with in many international norms and standards, there are very few papers in accounting research that deal with the interconnection between the accounting model and sustainable development, respectively the extent to which the accounting of economic entities reflects the requirements of sustainable development. In this article we have proposed to answer the following questions: "To what extent is labor productivity influenced by integrating the requirements of sustainable development?", "How could the degradation of human capital in an institution be stopped?”. In order to know the answers, I have undertaken a qualitative research on the members of the public forestry institution. Thus, we noticed the managerial team's desire for an increase in the satisfaction of our employees and we proposed an accounting model for integrating the requirements of sustainable development. At the local level, this integration can result in a competitive advantage of the institution on the local market, respectively in the improvement of the human development indicators.
Keywords: employee; sustainable development; exigency; added value (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:4:y:2019:i:3:p:116-120
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