SUSTAINABLE DEVELOPMENT AND CHALLENGES TO ACCOUNTING

Iliyana Ankova ()
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Iliyana Ankova: Sofia University "St. Kliment Ohridski", Bulgaria

Economic Science, education and the real economy: Development and interactions in the digital age, 2020, issue 1, 614-625

Abstract: The purpose of this article is to examine the obstacles before accounting in the context of sustainable development. The pivotal characteristics of sustainable development have been identified through the prism of separate companies, which deal with sustainable accounting and reporting. Some of the challenges to the development of accounting have been outlined.

Keywords: sustainable development; sustainable accounting (search for similar items in EconPapers)
JEL-codes: M41 Q56 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:cfdide:y:2020:i:1:p:614-625

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