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Will Romania’S Strategy Of Development Affect The Integration Of The Sustainable Development In The Accounting Of Romanian Entities?

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  • Maria-Madalina Bogeanu-Popa

    (Doctoral School of Economic Sciences, Faculty of Economics and Business Administration, University of Craiova, Craiova, Romania)

Abstract

This paper presents the influence that the sustainable development strategy has over the economic environment and especially over the national accounting model. Generally, the strategies of the sustainable development are carefully monitored and the periodic evaluation of them is a defining element. The processes involved in the evolution of the economic activities support the pylons of sustainable development and it integrates in this process the future request and offer. The elaboration of these strategies in the long run represents a primordial objective of the economic entities. The function of foresight from within the accounting model is used to showcase the strategy and to establish the mission that the economic entity has. By actively involving the accounting model, the internal and external information is contained into one single process. A different reason for which the accounting model is headed towards this direction is the fact that the objectives established in the long run contain at least one of the different environmental, social and economic factors, achieving at least one specific pylon of the sustainable development. Discussing assumed objectives, organizing programs and strategies of education and improvement in the field of sustainable development are key elements. These can be analyzed carefully within the entity and can guide the economic activity towards planning the strategy starting from its own accounting model. Respecting everything that has been mentioned, the integration of the sustainable development’s aspects needs to complete the process of sustainable development specific to the economic entity’s objectives and the accounting model.

Suggested Citation

  • Maria-Madalina Bogeanu-Popa, 2019. "Will Romania’S Strategy Of Development Affect The Integration Of The Sustainable Development In The Accounting Of Romanian Entities?," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(Special), pages 80-89, May.
    • Handle: RePEc:ora:jrojbe:v:4:y:2019:i:special:p:80-89
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    References listed on IDEAS

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    1. Mariana Man & Maria Ciurea, 2016. "Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 41-62, May.
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    More about this item

    Keywords

    Sustainable development; strategy; accounting model; objectives.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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