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Definition of purpose and objectives of accounting in the system of management focused on sustainable development of the enterprise

Current conditions of businesses activity and new management requirements aimed at ensuring the implementation of sustainable development require the improvement of information management providing that can provide the improvement of accounting, clarification and modification of its goals and objectives. The aim of study is the analysis and grounding of the necessity of modification of the goals and objectives of accounting in terms of the company activity for its sustainable development. The article outlines the necessity to improve the content of the purpose and objectives considering the goals of sustainable development. It has been carried out the analysis of goal of accounting as one of the categories accounting system in historical perspective in accordance with domestic and foreign scientific thought. It has been indicated that in formulation of accounting purpose it should be considered a new paradigm of management community development and, consequently, a new paradigm of accounting. It has been emphasized the need to improve the formulation of accounting problems that specify its purpose. Its purpose aime is to ensure the realization of sustainable development. New approaches for identification the issues of accounting are outlined. On the basis of their analysis it has been given the priority tasks, which can provide an objective accounting. The main tasks of accounting which are directed at information providing of the process of decision-making of interested parties, information support of maximization of enterprise value and saving the property of the owners, modeling of economic activity in order to develop optimal solutions and obtaining of information of prospective nature, determining financial results are defined. The updated determination o f purpose and objectives of accounting considering the goals of sustainable development is proposed.



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Keywords: aim; task; accounting; sustainable development; information provision

ISSN: 1993-0259

EISSN: 2219-4649


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