Accounting as a Tool for Achieving Global Sustainable Development Goals

Sytnik, Olga E.; Kulish, Natalia V.; Tunin, Sergey A.; Фролов, А.В.; Germanova, Victoria S.

doi:10.1007/978-3-030-72110-7_75

Cited by 5 publications

(2 citation statements)

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“…Poor sanitation, combined with irregular water supply, hinders development and claims the lives of countless of people, especially those living in informal settlements, often also referred to as "slums" in urban areas. These challenges are likely to magnify in the future due to an ever growing city population needing to share already inadequate and often badly managed resources (Sytnik et al, 2021). Being the primary factor that increases water, air, soil and food contamination, lack of proper access to water in dense urban areas exponentially increases local pollution problems (Khan & Gray, 2016).…”

Section: Sdg 6: Availability and Sustainable Management Of Water And ...mentioning

confidence: 99%

Achieving Sustainable Development Agenda of 2030: The Role of Accountants

Meshack¹,

Orji²,

Nworie³

et al. 2022

BIoHS

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The study examined the contribution of accountants in achieving the sustainable development agenda of 2030. A perspective study of accountants in Nigeria was carried out to specifically determine the role of accountants in ensuring sustainable management of water and sanitation, sustainability of cities and human settlements, and sustainable consumption and production patterns. Cross-sectional survey research design was deployed for the study. A sample size of eighty-nine (89) chattered accountants was obtained from a population of seven hundred and seventy-two (772) professionally affiliated Accountants in Nigeria. Primary data were sourced from the questionnaires administered on the 89 sampled chattered accountants in Nigeria. Kolmogorov-Smirnov Test was used in hypotheses testing at 5% level of significance. The findings of the study revealed that: accountants play a significant role in ensuring availability and sustainable management of water and sanitation (D = 0.197, p = .002); accountants have a significant function in making cities and human settlements inclusive, safe, resilient and sustainable (D = 0.151, p = .001); there is a significant responsibility of Accountants in ensuring sustainable consumption and production patterns (D = 0.178, p = .000). Based on the finding, it was recommended that Accountants should help in reducing waste generation through prevention, reduction and recycling and reuse of waste.

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Section: Sdg 6: Availability and Sustainable Management Of Water And ...mentioning

confidence: 99%

Achieving Sustainable Development Agenda of 2030: The Role of Accountants

Meshack¹,

Orji²,

Nworie³

et al. 2022

BIoHS

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“…The research by Sytnik et al (2022), which points out that accounting information requirements are constantly changing, and from this point of view the accounting profession needs to adapt quickly to current business processes and practices and to comply with the basic rules and principles of accounting, using technological innovations and solutions to be able to respond successfully to the changing information requirements of the widest possible range of stakeholders. To meet the new demands imposed by digitisation, the professional training of accountants needs to be expanded, both in terms of their specialist knowledge and in terms of the broadening of their digital skills and competences to efficiently handle a high volume of accounting information.…”

Section: The Impact Of Digitalization On the Accounting Profession In...mentioning

confidence: 99%

The Impact of Digitalization on the Accounting Profession in Romania - A Quantitative Research

Socoliuc

2022

ISF

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The intensification of business globalisation, the large-scale extension of digitalisation in the business sphere, and the acceleration of technological progress as a result of research-development-innovation, are strongly influencing and impacting on the strategic and competitive objectives of companies, and implicitly on business models, leading to a redesign of management strategy towards the market, and towards traditional business models that are progressively replaced by other business models, in a new optic based on maximising competitive advantages. The aim of this research is to provide a comprehensive perspective on the impact that the digitisation process is having on business and implicitly on the accounting profession from the perspective of accounting professionals. The methodology of the study was based on the use of a quantitative research using a questionnaire as a research tool, in order to collect the data necessary to achieve the purpose and which was addressed to accounting professionals in Romania, namely in the north-east of the country. The results of the research highlighted the primary role of accounting professionals in the context of paradigm shifts from traditional to digitized accounting, to ensure a high level of service to management, with notable effects on business sustainability. The study is highly useful for the state and regulatory bodies that can adapt their future policies and strategies in the field of accounting and taxation, the academic world that must urgently adapt its university curriculum to the new realities imposed by the expansion of the phenomenon of digitization in accounting practices, as well as the management of entities that must identify the real opportunities of the use of digitization in the entity with medium and long-term effects on the creation of added value for it.

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