Sustainability and environmental changes reporting challenges for public sector accountants
Sustainability reporting was initially introduced in the field of environment and ecology. In the public sector, relatively few units have followed this trend, which may be due to the fact that many public sector units are not inherently very harmful or may even work to protect the environment. However, it is necessary to provide knowledge to estimate and quantify the costs of social activities for public sector accountants because estimating these costs in the public sector is complex. The present article will explain the challenges of public sector accountants in reporting these activities and provide some new theoretical foundations in this field. Public sector accounting researchers have to refer to the experience and performance of the private sector in this field and examine the gap between the two sectors. They must focus on the methods and tools of information production on the one hand and on the provision of information and its users and information applications on the other hand in order to be effective in achieving the goals of sustainable development.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.