Sustainable development and environmental accounting: concepts, trends and quality of accounting information

Dumitrana, Mihaela; Jianu, Iulia; Lapteș, Ramona; Popa, Adriana Florina

doi:10.1108/ijaim.2009.36617aad.003

Cited by 4 publications

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“…The first question concerns exactly what should be sustained, the second question concerns what information would be useful in determining whether development in a particular country is sustainable, and finally how this information should be made available (Dumitrana et al, 2009). This paper examines the relationship between sustainable development within the business organizations of a country and two country-wide business organization variables; the framework used to report on corporate performance within the country and the corporate social responsibility (CSR) index for the country, in 53 developed and emerging countries over the period from 1997-2008. Sustainable development can be viewed as economic development that considers the needs of future generations when formulating current development plans and practices (Das, 2009; World Commission on Environment and Development, 1987).…”

Section: Introductionmentioning

confidence: 99%

Sustainability in businesses, corporate social responsibility, and accounting standards

Akisik

Gal

2011

International Journal of Accounting &Amp; Information Management

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Purpose -The purpose of this paper is to examine the relationship of sustainable development in businesses with corporate social responsibility (CSR) and accounting, in 53 developed and emerging economies over the period 1997-2008. Design/methodology/approach -The authors test the relationship of sustainable development in businesses with CSR and accounting using ordinary least squares estimation technique for country-level panel data. Findings -The results of the analyses provide evidence that sustainable development is strongly related to CSR and accounting standards, even after controlling for a variety of macroeconomic variables such as inflation, foreign direct investment, and unemployment. Moreover, the authors find that sustainable development is strongly and positively associated with customer satisfaction and the availability of senior managers. Practical implications -Conclusions that have been drawn are important for a large group of stakeholders such as investors, companies' managers, employees, customers, suppliers, governmental and private regulatory agencies, and the general public, indicating that socially responsible firms and good accounting standards are likely to contribute to sustainable development in businesses in developed and emerging countries. Originality/value -To the best of the authors' knowledge, this is the first country-level study of its kind that attempts to explore the association of sustainable development in businesses with CSR and accounting standards.

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Section: Introductionmentioning

confidence: 99%

Sustainability in businesses, corporate social responsibility, and accounting standards

Akisik

Gal

2011

International Journal of Accounting &Amp; Information Management

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“…Dezvoltarea sustenabilă implică o serie de schimbări la nivel contabil în scopul sa tisfacerii nevoilor utilizatorilor de informații financiar-contabile (Dumitrana et al, 2009). Profesioniștii contabili au un rol esențial pentru mediul de afaceri, deoarece mă soară, comunică și controlează toate informațiile referitoare la organizații, acest lucru deter mi nându-i să îmbrățișeze noțiunea de dezvoltare sustenabilă.…”

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Involving the Accounting Profession in the Sustainable Development of the Business Environment

Herbei¹

2023

CBR

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Over the last few years, a lot has been discussed about sustainability and what it represents. We realized that this term is not clear and concise enough, but in time it will become understood by everyone. Some people consider that there are examples relating to sustainability, not knowing what the concept makes reference to, and others believe that sustainability represents an unwritten law that you must comply with. This is why we will try to explain this term, hereinafter focusing on the accounting impact of sustainable development on the business environment.

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“…Sustainable development implies the need to make changes to accounting with the aim of meeting users" needs for financial-accounting information (Dumitrana et al, 2009). Although the concept of sustainable development is becoming more and more widespread in the accounting and management literature, there is a need to clarify what this concept refers to in the different contexts in which it is used (Godemann et al, 2014).…”

Section: Introductionmentioning

confidence: 99%

Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development

Nechita¹

2019

AUDITF

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Since the publication of the Brundtland Report (WCED, 1987), the literature in the field of accounting engaged in covering the need for research on sustainable development through several approaches. The paper aims to present the current context of sustainable development worldwide, as well as to conduct a qualitative analysis of the efforts made by standardsetting bodies, representatives of accounting profession and professionals in the field, based on the public reports prepared and the studies conducted by the latter on sustainable development, with the purpose of emphasizing the influence of accounting and accounting profession on sustainable development. This research paper contributes to enriching literature in the field of accounting for sustainable development, by highlighting the important role of accounting, as well as the initiatives undertaken by stakeholders in this area to meet the 2030 Agenda for a better world (UN, 2015).

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Sustainable development and environmental accounting: concepts, trends and quality of accounting information

Cited by 4 publications

References 0 publications

Sustainability in businesses, corporate social responsibility, and accounting standards

Sustainability in businesses, corporate social responsibility, and accounting standards

Involving the Accounting Profession in the Sustainable Development of the Business Environment

Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development

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