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Accounting as an Information System for Sustainability: Enhancing Transparency and Driving Development

Year: 2025

Type: conference-paper

Abstract: Current changes in the socio-economic environment pose a significant challenge to the field of accounting, which has traditionally focused primarily on financial decision-making. This article aims to explore how accounting, as a crucial information practice, should adapt considering the latest sustainability agenda to assess its contribution to human well-being and to enhance ethical and environmental awareness in corporate and national governance. The main findings, based on secondary research, identify key methods for developing accounting practices and implementing transformations to meet the demands of a sustainability-driven world.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.15194788

Author: Odintsova Tatyana

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W6949469004

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