ISSUES OF STRATEGIC ACCOUNTING FOR SUSTAINABLE DEVELOPMENT OF ENTERPRISES

Autor: Otar Abesadze, Gevorg Martirosyan
Rok vydání: 2023
Zdroj: Economics, Finance and Accounting. :44-56
ISSN: 2953-8009
DOI: 10.59503/29538009-2023.1.11-44
Popis: Information users are currently interested in the results of entrepreneurial activity not only in terms of financial, but also non-financial achievements. Along with the traditional financial reports, it is proposed to publish reports on the results of the sustainable development of enterprises. The article presents suggestions for improving the methodology of strategic accounting for sustainable development of enterprises․ In particular, new management accounts and double registration correspondence were proposed, through which the strategic results of sustainable development of enterprises are recorded.
Databáze: OpenAIRE