Accountance in the Context of Sustainable Development and Circular Economy

A significant component of sustainable development, proclaimed by the UNO, is the requirement to significantly reduce the formation of waste by preventing, reducing, recycling and reusing them. In the context of the formation of sustainable models of consumption and production, it is the circular ec...

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Autores principales:	Melnyk Nataliya H., Semaniuk Vita Z.
Formato:	article
Lenguaje:	EN RU UK
Publicado:	Research Centre of Industrial Problems of Development of NAS of Ukraine 2021
Materias:	sustainable development circular economy financial and non-financial data reporting accountance Business HF5001-6182
Acceso en línea:	https://doaj.org/article/dcce887ed2a34062b111b5f382ee78c4
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spelling	oai:doaj.org-article:dcce887ed2a34062b111b5f382ee78c42021-11-04T09:25:38ZAccountance in the Context of Sustainable Development and Circular Economy10.32983/2222-4459-2021-9-183-1882222-44592311-116Xhttps://doaj.org/article/dcce887ed2a34062b111b5f382ee78c42021-09-01T00:00:00Zhttps://www.business-inform.net/export_pdf/business-inform-2021-9_0-pages-183_188.pdfhttps://doaj.org/toc/2222-4459https://doaj.org/toc/2311-116XA significant component of sustainable development, proclaimed by the UNO, is the requirement to significantly reduce the formation of waste by preventing, reducing, recycling and reusing them. In the context of the formation of sustainable models of consumption and production, it is the circular economy that can provide a restorative, closed nature and is intended to replace the linear economic model. Circular economy has a restorative, closed nature, is characterized by minimization of consumption of primary raw materials and volumes of recycled resources, reduction of waste and waste costs. However, the transition to a circular economy requires a completely new approach not only to the production process, but also to the management system, a significant component of which is accountance. The purpose of the research is to outline the features and tendencies of accounting evolvement in the conditions of sustainable development and circular economy. The article specifies that the speed of changes in practical activities and scientific research in the context of sustainable development causes a change in requirements and functional approaches to accountance. The theoretical and practical approaches considered allow to determine those features of sustainable development and circular economy that influence accountance. The most difficult challenge in the development of accounting in the conditions of sustainable development and circular economy is the combination of economic, ecological and social results, as well as formed, established principles of accountance and financial reporting, also ensuring their reliability. Research of theoretical conceptions of accounting for sustainable development on the basis of positive and normative accountance theories can contribute to standardization and unification of financial and non-financial reporting on the company’s performance in the context of sustainable development and circular economy, limiting the possibility of incomplete, incorrect, inaccurate or unnecessary information.Melnyk Nataliya H.Semaniuk Vita Z.Research Centre of Industrial Problems of Development of NAS of Ukrainearticlesustainable developmentcircular economyfinancial and non-financial datareportingaccountanceBusinessHF5001-6182ENRUUKBìznes Inform, Vol 9, Iss 524, Pp 183-188 (2021)
institution	DOAJ
collection	DOAJ
language	EN RU UK
topic	sustainable development circular economy financial and non-financial data reporting accountance Business HF5001-6182
spellingShingle	sustainable development circular economy financial and non-financial data reporting accountance Business HF5001-6182 Melnyk Nataliya H. Semaniuk Vita Z. Accountance in the Context of Sustainable Development and Circular Economy
description	A significant component of sustainable development, proclaimed by the UNO, is the requirement to significantly reduce the formation of waste by preventing, reducing, recycling and reusing them. In the context of the formation of sustainable models of consumption and production, it is the circular economy that can provide a restorative, closed nature and is intended to replace the linear economic model. Circular economy has a restorative, closed nature, is characterized by minimization of consumption of primary raw materials and volumes of recycled resources, reduction of waste and waste costs. However, the transition to a circular economy requires a completely new approach not only to the production process, but also to the management system, a significant component of which is accountance. The purpose of the research is to outline the features and tendencies of accounting evolvement in the conditions of sustainable development and circular economy. The article specifies that the speed of changes in practical activities and scientific research in the context of sustainable development causes a change in requirements and functional approaches to accountance. The theoretical and practical approaches considered allow to determine those features of sustainable development and circular economy that influence accountance. The most difficult challenge in the development of accounting in the conditions of sustainable development and circular economy is the combination of economic, ecological and social results, as well as formed, established principles of accountance and financial reporting, also ensuring their reliability. Research of theoretical conceptions of accounting for sustainable development on the basis of positive and normative accountance theories can contribute to standardization and unification of financial and non-financial reporting on the company’s performance in the context of sustainable development and circular economy, limiting the possibility of incomplete, incorrect, inaccurate or unnecessary information.
format	article
author	Melnyk Nataliya H. Semaniuk Vita Z.
author_facet	Melnyk Nataliya H. Semaniuk Vita Z.
author_sort	Melnyk Nataliya H.
title	Accountance in the Context of Sustainable Development and Circular Economy
title_short	Accountance in the Context of Sustainable Development and Circular Economy
title_full	Accountance in the Context of Sustainable Development and Circular Economy
title_fullStr	Accountance in the Context of Sustainable Development and Circular Economy
title_full_unstemmed	Accountance in the Context of Sustainable Development and Circular Economy
title_sort	accountance in the context of sustainable development and circular economy
publisher	Research Centre of Industrial Problems of Development of NAS of Ukraine
publishDate	2021
url	https://doaj.org/article/dcce887ed2a34062b111b5f382ee78c4
work_keys_str_mv	AT melnyknataliyah accountanceinthecontextofsustainabledevelopmentandcirculareconomy AT semaniukvitaz accountanceinthecontextofsustainabledevelopmentandcirculareconomy
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Accountance in the Context of Sustainable Development and Circular Economy

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