Year: 2025
Type: article
Abstract: The heterogeneous nature of the objects reflected in integrated accounting requires a critical analysis of the already used and promising accounting methodological tools that can refl ct not only past, but also prospective business operations and situations. For the purposes of a holistic accounting reflection of the heterogeneous parts and elements of sustainable development in the framework of sustainable development reporting, three methodological approaches can be used, based on: a block approach to the formation of separate groups of indicators with different measurements based on appropriate digital platforms; calculation of summary indicators based on scaling methods; using the concept of a set of capitals focused on various accounting options. methodologies. The most promising direction for the further development of integrated reporting should be recognized as the use of a set of capitals that allow, within the framework of static balance theory, to fully assess not only the current level of stability, but also its prospects, including within the framework of structural components, as well as the emerging variety of obligations, not only financial, but also ecological, social and intellectual in nature.. In our opinion, the structural components within the framework of the capital concept should be oriented towards IFRS standards, in terms of operating segments and capital, where it is possible to use types and areas of activity in the accounting coordinate system. The purpose of the study is a comparative analysis of the effectiveness of using various conceptual frameworks of accounting science in relation to sustainable development goals, and consideration of other approaches to form an appropriate group of indicators and criteria related to this category. The result of the research is the identification and justification of the use of the provisions of the organic balance theory to assess the level of sustainable development, as well as the need for significant corrective actions in the natural value measurement of sustainability, in relation to domestic accounting theory and practice.
Source: Accounting Analysis Auditing
Authors: A. I. Belousov, G. V. Mikhailova
Institution: North-Caucasus Federal University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409165185