THE ROLE AND TASKS OF ACCOUNTING IN ACHIEVING THE SUSTAINABLE DEVELOPMENT GOALS

Abstract

Relevance. The relevance of the topic is due to the need to improve the accounting support for the processes of making management decisions of business entities in the context of the transition to the principles of sustainable development.

The purpose of the article is addition of methodical provisions in the promotion of the development of practical activity and the strengthening of the upcoming tasks of professional activity of regional fakivts.

Methods. The following methods of scientific knowledge were used in the study: the method of analysis and synthesis, the method of abstraction and generalization, the method of systematization, the method of graphic representation.

Results. The systematization of methodological approaches to the implementation of sustainable development accounting in the practical activities of business entities has been carried out. The set of tasks and functions of management accounting in the context of the need to achieve the goals of sustainable development of enterprises has been supplemented. The range of future tasks of professional accountants, which are being formed in connection with the transformational transition of Ukraine to the global concept of sustainable development, has been outlined.

Practical value of the study. The obtained research results can be used to further improve the accounting policy of business entities and to form the professional profile of accounting professionals.

Conclusions. The appearance of the current development for current minds is being transformed into a powerful tool for achieving the goals of this development by business entities. It ensures the safe accumulation of image capital and the creation of long-term business successes for the company. The scope of professional knowledge, skills and qualifications of healthcare workers is also expanding. Accountants are key providers of socially consistent business behavior and communication with company stakeholders. Their activity maintains a perfect balance of interests of all business stakeholders. Among the new professional functions and making accountants relevant are: establishing and monitoring indicators of current development, assessing the social initiatives of the company and the risks associated with them, analyzing the market economical durability, support for strategic management, integrated integrated corporate visibility.