Accounting Contribution to Sustainable Development

Miriam Jankalová () and Radoslav Jankal
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Miriam Jankalová: Faculty of Operation and Economics of Transport and Communications, University of Žilina, Univerzitná 1, 010 26 Žilina, Slovakia
Radoslav Jankal: Faculty of Management Science and Informatics, University of Žilina, Univerzitná 1, 010 26 Žilina, Slovakia

Sustainability, 2024, vol. 16, issue 24, 1-26

Abstract: The initial studies that connected accounting and sustainability concentrated on the shortcomings of traditional accounting as well as the boundaries of the underlying accounting philosophy, which typically emphasizes monetary, quantitative measures of corporate economic activity. Some authors believe that accounting has sought to respond to sustainable development in a variety of ways. This raises the question of the relationship between accounting and sustainability and the role of accounting in sustainability. The aim of the paper is to identify different ways of linking accounting with sustainability and to determine the contribution of the accounting profession to sustainable development. This study is based on information that was gathered through an extensive literature review (research publications and research studies [documents]) using internet and research databases and the authors’ own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. This study presents a comprehensive bibliometric analysis. The identified correlation between “accountant” and sustainability, reporting, sustainable development, and responsibility highlights the importance of the accounting profession in promoting sustainability and fostering responsible practices. Also, a correlation between accountants and artificial intelligence was identified.

Keywords: sustainability; accounting; development (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
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