THE ACCOUNTING PROFESSIONAL'S PERCEPTION OF THEIR ROLE IN COLLECTING AND COMMUNICATING ACCOUNTING INFORMATION IN DESIGNING THE SUSTAINABLE BUSINESS MODEL

Elena Hlaciuc ()
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Elena Hlaciuc: Stefan cel Mare University, Suceava, Romania

European Journal of Accounting, Finance & Business, 2023, vol. 11, issue 2, 166-175

Abstract: In today's context, sustainability issues have become increasingly important in the business environment and contemporary society is paying more and more attention to the social and environmental responsibility of companies. Within this framework, accounting plays a key role in companies, both through the management of accounting information and the work carried out by accounting professionals. It is therefore clear that it will also play a crucial role in sustainability issues, with a direct impact on the development of sustainable business. The aim of this research is to gain a detailed insight into how accounting professionals understand and assume their responsibilities in supporting sustainable business. To achieve this goal, we have adopted an interdisciplinary approach, combining elements of accounting and statistics as well as econometric methods. The research methodology used is represented by the qualitative method and included the use of questionnaire to collect the necessary data and to better understand the participants' perspective in the research. The results of the study highlighted the major importance given to accounting information in the management and decision making in sustainable business.

Date: 2023
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