THE RELATIONSHIP BETWEEN THE ACCOUNTING MODEL AND THE REQUIREMENTS OF SUSTAINABLE DEVELOPMENT, IN THE CURRENT PANDEMIC CONTEXT

Elena Mihaela, Ilie (Serb) () and Iosifescu Alexandra ()
Additional contact information
Elena Mihaela, Ilie (Serb): Colegiul Economic Ion Ghica Targoviste
Iosifescu Alexandra: "Valahia" University of Targoviste

Management Strategies Journal, 2021, vol. 51, issue 1, 129-135

Abstract: In the last four decades, there has been an awareness that human activity can generate irreversible changes on the environment, depletion of non-renewable resources and the destruction of biosystems essential for the existence of life on Earth. At the same time, it was realized that sustained efforts are needed to generate fundamental changes in the way economic activities are designed and implemented, so that the well-being of contemporary society is not achieved at the cost of destroying the chances of ensuring a better life for future generations. In this article we started with the following questions: What is the relationship between the accounting model and sustainable development? To what extent is the cost of sustainable development understood?Who are the people who support it? In order to find out the answers, we carried out a qualitative empirical research, through which to receive answers not only about the existence of this relationship but also about the significance and the persons (natural and legal) who bear the cost of sustainable development. Finally, we made a correlation between this cost and the current pandemic period.

Keywords: accounting modeling; the cost of sustainable development; pandemic (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2021
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.strategiimanageriale.ro/papers/210102.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:51:y:2021:i:1:p:129-135

Access Statistics for this article

More articles in Management Strategies Journal from Constantin Brancoveanu University
Bibliographic data for series maintained by Dan MICUDA ().