ISSUES OF STRATEGIC ACCOUNTING FOR SUSTAINABLE DEVELOPMENT OF ENTERPRISES

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Published: Apr 29, 2023
DOI: https://doi.org/10.59503/29538009-2023.1.11-44
Keywords:
sustainable development, integrated financial statement, strategic accounting, double entries

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Otar Abesadze
Georgian National University
Gevorg Martirosyan
Armenian State University of Economics

Abstract

Information users are currently interested in the results of entrepreneurial activity not only in terms of financial, but also non-financial achievements. Along with the traditional financial reports, it is proposed to publish reports on the results of the sustainable development of enterprises. The article presents suggestions for improving the methodology of strategic accounting for sustainable development of enterprises․ In particular, new management accounts and double registration correspondence were proposed, through which the strategic results of sustainable development of enterprises are recorded.

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How to Cite
Abesadze, O., & Martirosyan, G. (2023). ISSUES OF STRATEGIC ACCOUNTING FOR SUSTAINABLE DEVELOPMENT OF ENTERPRISES. Economics, Finance and Accounting, 1(11), 44. https://doi.org/10.59503/29538009-2023.1.11-44
Issue
Vol. 1 No. 11 (2023): 2023-1
Section
Financial Accounting
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Author Biographies

Otar Abesadze, Georgian National University

Otar Abesadze is an Associated Professor at the Georgian National University in Tbilisi, with a Ph.D in Economics. His doctoral thesis, which he defended in 2015, focused on the statistical analysis of Georgia's economic integration with the European Union. Abesadze has authored over 30 scientific articles.

Gevorg Martirosyan, Armenian State University of Economics

Gevorg Martirosyan currently is a Ph․D. student at the Armenian State University of Economics.