THE RELATIONSHIP BETWEEN THE ACCOUNTING MODEL AND THE REQUIREMENTS OF SUSTAINABLE DEVELOPMENT, IN THE CURRENT PANDEMIC CONTEXT
Autor (i): Elena Mihaela, Ilie (Serb)1 Alexandra, Iosifescu2
JEL: M41
Cuvinte cheie: accounting modeling, the cost of sustainable development, pandemic
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.
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.
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