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Accounting Contribution to Sustainable Development

Author

Listed:
  • Miriam Jankalová

    (Faculty of Operation and Economics of Transport and Communications, University of Žilina, Univerzitná 1, 010 26 Žilina, Slovakia)

  • Radoslav Jankal

    (Faculty of Management Science and Informatics, University of Žilina, Univerzitná 1, 010 26 Žilina, Slovakia)

Abstract

The initial studies that connected accounting and sustainability concentrated on the shortcomings of traditional accounting as well as the boundaries of the underlying accounting philosophy, which typically emphasizes monetary, quantitative measures of corporate economic activity. Some authors believe that accounting has sought to respond to sustainable development in a variety of ways. This raises the question of the relationship between accounting and sustainability and the role of accounting in sustainability. The aim of the paper is to identify different ways of linking accounting with sustainability and to determine the contribution of the accounting profession to sustainable development. This study is based on information that was gathered through an extensive literature review (research publications and research studies [documents]) using internet and research databases and the authors’ own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. This study presents a comprehensive bibliometric analysis. The identified correlation between “accountant” and sustainability, reporting, sustainable development, and responsibility highlights the importance of the accounting profession in promoting sustainability and fostering responsible practices. Also, a correlation between accountants and artificial intelligence was identified.

Suggested Citation

  • Miriam Jankalová & Radoslav Jankal, 2024. "Accounting Contribution to Sustainable Development," Sustainability, MDPI, vol. 16(24), pages 1-26, December.
    • Handle: RePEc:gam:jsusta:v:16:y:2024:i:24:p:11090-:d:1546470
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    References listed on IDEAS

    as
    1. Giles Atkinson, 2000. "Measuring Corporate Sustainability," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 43(2), pages 235-252.
    2. Lehman, Glen, 1999. "Disclosing new worlds: a role for social and environmental accounting and auditing," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 217-241, April.
    3. Jan Bebbington, 2001. "Sustainable development: a review of the international development, business and accounting literature," Accounting Forum, Taylor & Francis Journals, vol. 25(2), pages 128-157, June.
    4. Keith T. Maunders & Roger L. Burritt, 1991. "Accounting and Ecological Crisis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 4(3), pages 1-1, September.
    5. M. R. Mathews, 2001. "Rejoinder: Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 379-382.
    6. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
    7. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    8. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
    9. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
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