IDEAS home Printed from https://ideas.repec.org/a/brc/journl/v51y2021i1p129-135.html
   My bibliography  Save this article

The Relationship Between The Accounting Model And The Requirements Of Sustainable Development, In The Current Pandemic Context

Author

Listed:
  • Elena Mihaela, Ilie (Serb)

    (Colegiul Economic Ion Ghica Targoviste)

  • Alexandra, Iosifescu

    ("Valahia" University of Targoviste)

Abstract

In the last four decades, there has been an awareness that human activity can generate irreversible changes on the environment, depletion of non-renewable resources and the destruction of biosystems essential for the existence of life on Earth. At the same time, it was realized that sustained efforts are needed to generate fundamental changes in the way economic activities are designed and implemented, so that the well-being of contemporary society is not achieved at the cost of destroying the chances of ensuring a better life for future generations. In this article we started with the following questions: What is the relationship between the accounting model and sustainable development? To what extent is the cost of sustainable development understood?Who are the people who support it? In order to find out the answers, we carried out a qualitative empirical research, through which to receive answers not only about the existence of this relationship but also about the significance and the persons (natural and legal) who bear the cost of sustainable development. Finally, we made a correlation between this cost and the current pandemic period.

Suggested Citation

  • Elena Mihaela, Ilie (Serb) & Alexandra, Iosifescu, 2021. "The Relationship Between The Accounting Model And The Requirements Of Sustainable Development, In The Current Pandemic Context," Management Strategies Journal, Constantin Brancoveanu University, vol. 51(1), pages 129-135.
    • Handle: RePEc:brc:journl:v:51:y:2021:i:1:p:129-135
    as

    Download full text from publisher

    File URL: http://www.strategiimanageriale.ro/papers/210102.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    accounting modeling; the cost of sustainable development; pandemic;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:journl:v:51:y:2021:i:1:p:129-135. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan MICUDA (email available below). General contact details of provider: http://www.univcb.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.