USING THE PRINCIPLES OF SUSTAINABLE DEVELOPMENT REPORTING IN MANAGEMENT ACCOUNTING |
| 3 | |
| 2014 |
| ECONOMIC SCIENCES |
| scientific article | 657.47 | ||
| 194-196 | : internal reporting, sustainable development reporting, principles of accountability, transparency, verifiability, stakeholder involvement, importance. |
| The increasing complexity of techniques and methods of corporate management requires permanent improvement of the efficiency of the tools used for this purpose. Internal reports generated in the management accounting system are among the most important means to ensure the quality of management. Improvement of the fundamental principles of the internal reporting is an important condition for its productive use in decision-making. The use of the principles of sustainable development reporting will help to bring up to date and supplement the set of principles underlying the procedures of internal reporting. |
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