THE ROLE OF INFORMATION AND ACCOUNTING SUPPORT FOR MANAGING THE ACTIVITIES OF ENTERPRISES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
Abstract
The need to adapt the approaches to conducting economic activities, including the management and accounting system, to the conditions of sustainable economic development, which are becoming increasingly important for Ukraine in the context of globalization and European integration processes are substantiated in the article. The purpose of the article is to study the role of information and accounting support in managing the activities of enterprises in the context of achieving the goals of sustainable development. To achieve this aim, general scientific methods are used: analysis and synthesis, induction and deduction, abstraction, generalization, and graphic. As a result, the main steps to form the management accounting taking into account the requirements of sustainable development goals are proposed and its tasks in the context of ensuring the activities of enterprises carried out on the principles of sustainability are organized. The importance of information for effective enterprise management focused on sustainable development is characterized. The requirements for information used as a basis for accounting and analytical support for managing the activities of business entities are determined, in particular: connectivity, integration, predictability, focus on value creation, user orientation. The advantages of expanded information and accounting support for managing the activities of enterprises with regard to the requirements of sustainable development, which include: better decision-making and activities, effective reporting, establishing better cooperation and innovation, improving external reporting, improving financial performance, more effective risk management, improving relations with stakeholders, and increasing employee engagement etc. are determined. The synergistic impact of these advantages on the quality and effectiveness of management and on each other is outlined. In accordance with this conception, the main steps to form an information and accounting support for managing the enterprise’s activities on the principles of sustainable development are proposed.
References
UN (2015) Transforming our world: The 2030 agenda for sustainable development. United Nations General Assembly (A/RES/70/1), New York. URL: https://sdgs.un.org/2030agenda (access: 16.10.2023).
Миколюк О.А., Бобровик В.М. Особливості інформаційного забезпечення управління підприємством. Вісник Хмельницького національного університету. 2021. №3. С. 48–52.
Оляднічук Н.В., Підлубна О.Д. Обліково-аналітичне забезпечення економічної діяльності суб’єкта підприємництва. Науковий вісник Ужгородського національного університету. 2020. Випуск 33. Частина 2. С. 16–20.
Сакун А.Ж., Пристемський О.С. Роль управлінського обліку в інформаційному забезпеченні бізнес-процесів. Вісник ОНУ імені І.І. Мечникова. 2020. Т. 25. Вип. 1 (80). С. 219–223.
Vigneau L., Humphreys M., Moon J. (2015) How do firms comply with international sustainability standards? Processes and consequences of adopting the global reporting initiative. J. Bus. Ethics, no.131, pp. 469–486.
Poppe K., Vrolijk H. de Graaf N., van Dijk R., Dillon E., Donnellan T. (2022) Sustainability Monitoring with Robotic Accounting—Integration of Financial and Environmental Farm Data. Sustainability, no.14, pp. 6756.
Poppe K., Vrolijk H., Bosloper I. (2023) Integration of Farm Financial Accounting and Farm Management Information Systems for Better Sustainability Reporting. Electronics, no.12, pp.1485.
Будько О.В. Облік в системі інформаційного забезпечення управління сталим розвитком підприємства. Науковий вісник Херсонського державного університету. Серія «Економічні науки». 2015. Випуск 10. Частина 2. С. 165–169.
Стан і перспективи розвитку бухгалтерського і управлінського обліку в умовах глобалізації: монографія / [З. М.-В. Задорожний, Я.Д. Крупка та ін.]; за наук. ред. д.е.н., проф. З. М.-В. Задорожного. Тернопіль: ВПЦ «Університетська думка». 2020. 295 с.
Кухар М.Ф. Теоретичні засади обліково-аналітичного забезпечення управління економічною безпекою підприємств у контексті теорії сталого розвитку. Економіка і суспільство. 2017. Випуск 12. С. 691–695.
Пилипенко Л.М., Тивончук О.І. Концептуально-теоретичні передумови розвитку нової парадигми бухгалтерського обліку у контексті сталого розвитку / Розвиток обліково-аналітичного забезпечення системи менеджменту підприємств : колективна монографія / За ред. проф. Куцика П.О. та проф. Пилипенка Л.М. Львів: Растр-7, 2019. С. 106-126.
4S CFO Ladership Network (2020) Essential guide to management information: Supporting decision makers with information that is fit for the future. URL: https://www.accountingforsustainability.org/management-information.html (access: 18.10.2023).
UN (2015) Transforming our world: The 2030 agenda for sustainable development. United Nations General Assembly (A/RES/70/1), New York. URL: https://sdgs.un.org/2030agenda (access: 16.10.2023).
Mykoliuk O.A., Bobrovyk V.M. (2021) Osoblyvosti informatsiinoho zabezpechennia upravlinnia pidpryiemstvom [Features of information support of enterprise management]. Visnyk Khmelnytskoho natsionalnoho universytetu [Bulletin of Khmelnytsky National University]. no. 3, pp. 48–52.
Oliadnichuk N.V., Pidlubna O.D. (2020) Oblikovo-analitychne zabezpechennia ekonomichnoi diialnosti subiekta pidpryiemnytstva [Accounting and analytical support of economic activity of an enterprise]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu [Scientific Bulletin of Uzhhorod National University]. Vol. 33. Ch. 2. pp. 16–20.
Sakun A.Zh., Prystemskyi O.S. (2020) Rol upravlinskoho obliku v informatsiinomu zabezpechenni biznes-protsesiv [The role of management accounting in the information support of business processes]. Visnyk ONU imeni I.I. Mechnykova [Bulletin of the ONU named after I.I. Mechnikov]. Is. 25. Vol. 1 (80), pp. 219–223.
Vigneau L., Humphreys M., Moon J. (2015) How do firms comply with international sustainability standards? Processes and consequences of adopting the global reporting initiative. J. Bus. Ethics, no.131, pp. 469–486.
Poppe K., Vrolijk H. de Graaf N., van Dijk R., Dillon E., Donnellan T. (2022) Sustainability Monitoring with Robotic Accounting-Integration of Financial and Environmental Farm Data. Sustainability, no.14, pp. 6756.
Poppe K., Vrolijk H., Bosloper I. (2023) Integration of Farm Financial Accounting and Farm Management Information Systems for Better Sustainability Reporting. Electronics, no.12, pp.1485.
Budko O.V. (2015) Oblik v systemi informatsiinoho zabezpechennia upravlinnia stalym rozvytkom pidpryiemstva [Accounting in the system of information support of sustainable development management of the enterprise]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Seriia «Ekonomichni nauky» [Scientific Bulletin of Kherson State University. Series “Economic Sciences”]. Vol. 10, Ch. 2, pp. 165–169.
Zadorozhnyi Z. M.-V. (ed.), Krupka Ya.D. et al (2020) Stan i perspektyvy rozvytku bukhhalterskoho i upravlinskoho obliku v umovakh hlobalizatsii [The state and prospects of development of accounting and management accounting in the context of globalization]. monohrafiia [a monograph]. Ternopil: VPTs «Universytetska dumka». 295 p. (in Ukrainian)
Kukhar M.F. (2017) Teoretychni zasady oblikovo-analitychnoho zabezpechennia upravlinnia ekonomichnoiu bezpekoiu pidpryiemstv u konteksti teorii staloho rozvytku [Theoretical foundations of accounting and analytical support for the management of economic security of enterprises in the context of the theory of sustainable development]. Ekonomika i suspilstvo. no 12, pp. 691–695.
Pylypenko L.M., Tyvonchuk O.I. (2019) Kontseptualno-teoretychni peredumovy rozvytku novoi paradyhmy bukhhalterskoho obliku u konteksti staloho rozvytku [Conceptual and theoretical prerequisites for the development of a new accounting paradigm in the context of sustainable development]. Kutsyk P.O. (ed.), Pylypenko L.M. (red.) Rozvytok oblikovo-analitychnoho zabezpechennia systemy menedzhmentu pidpryiemstv [Development of accounting and analytical support for the enterprise management system]. kolektyvna monohrafiia [a collective monograph]. Lviv: Rastr-7, pp. 106–126. (in Ukrainian)
This work is licensed under a Creative Commons Attribution 4.0 International License.
