THEORETICAL ASPECTS OF THE DEVELOPMENT OF THE ACCOUNTINGAND ANALYTICAL SYSTEM OF THE ACTIVITIES OF BUSINESS ENTITIESIN THE CONTEXT OF ENSURING THEIR SUSTAINABLE DEVELOPMENT

Authors

  • A. N. Prudnikova Baranavichy State University, 21 Voikаva Str., 225404 Baranаvichy, the Republic of Belarus Author

Keywords:

accounting and analytical system; stability; sustainable development; accounting; analysis; control; concept; information support; systems approach

Abstract

Achieving the sustainable development goals requires any business entity to solve a complex of various tasks, including
the formation of a qualitatively new accounting and analytical system that meets the requirements of modern
realities, necessary to achieve strategic goals and monitor sustainable development indicators. The article discusses issues
related to the theoretical aspects of the formation and development of an accounting and analytical system of business
entities for the purposes of their sustainable development, substantiates the need to create a comprehensive accounting
and analytical system, including accounting, analytical, control and other subsystems.
The purpose of the study is to assess the current theory and practice of the formation of the accounting and analytical
system of business entities in the context of ensuring their sustainable development, to systematize the existing
approaches to the content and composition of the structural elements of the accounting and analytical system.

Table 1. Ref.: 19 titles.

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Published

2023-06-01

Issue

Выпуск 13. Июнь 2023 года

Section

ЭКОНОМИЧЕСКИЕ НАУКИ

License

Copyright (c) 2023 Вестник БарГУ Серия "Исторические науки и археология. Экономические науки. Юридические науки"

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