IMPACT OF THE CONCEPT OF SUSTAINABLE DEVELOPMENT ON THE ACCOUNTING PARADIGM
Keywords:social responsibility of business, accounting paradigm, risk-oriented accounting, social reporting, digitalization of accounting, risk, professional judgment
The article is devoted to the justification of the modern paradigm of accounting, based on the principles of concepts of sustainable development and social responsibility of business. The purpose of the research is to clarify organizational and methodological aspects of the functioning of the existing accounting system in Ukraine and determine the directions for further improvement of information support of socially responsible business from the positions of: 1) expansion of accounting objects, taking into account the impact on the accounting system of complications of management processesI, increasing the uncertainty of the external environment, increasing the role of digitization of society; 2) increasing the requirements for the components of social reporting (taking into account the needs of users) with the obligatory observance of common principles of preparation of accounting information; 3) continuity of professional education of accountants to increase their qualifications and prestige of the profession; 4) activation of professional organizations of accountants and auditors when justifying proposals for the creation of information infrastructure adequate to the requirements of the market economy in the interests of all members of society. To achieve this goal, the need to improve the methodology of accounting and reporting of domestic enterprises in three interdependence areas: risk-orientedness is scientifically substantiated; social focus; digital-oriented. At the level of practical developments in terms of improving the accounting policy of domestic enterprises, the results of scientific research aimed at solving specific problems in the field of socially oriented accounting are presented.
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