文章基本信息

标题：Sustainability Accounting—Cognitive and Conceptual Approach
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作者：Beata Zyznarska-Dworczak
期刊名称：Sustainability
印刷版ISSN：2071-1050
出版年度：2020
卷号：12
期号：23
页码：9936
DOI：10.3390/su12239936
语种：English
出版社：MDPI, Open Access Journal
摘要：Nowadays, the speed of changes in practical activities and scientific research in the field of sustainable development has not yet allowed to clearly indicate the role of accounting in this area. Therefore, the main goal of the paper is to present sustainability accounting in the light of positive and normative accounting theory and to propose its conceptual framework as a normative solution. Positive theories allow the author to use inductive reasoning and thus indicates the state of accounting development (opportunities and risks) in sustainable business, identifying three key gaps: theoretical, empirical and methodical. In turn, by means of normative theories, on the basis of deductive reasoning, the paper recognizes the desired directions and normatives of sustainability accounting changes. The research methodology is based on theoretical and methodological triangulation, using descriptive and comparative analysis. The main findings of the research focus on an original normative solution in the form of the author’s concept of sustainability accounting based on conclusions drawn in the light of positive and normative accounting theories. The presented potential research areas are meant to pose the directions of sustainability accounting development. The results of research may determine the future growth, importance and character of sustainability accounting in business, and thus help both shareholders and stakeholders to perceive and use company achievements for sustainable development.