Sustainability Accounting - the Basis for Implementation of Integrated Reporting within Micro and Small Enterprises

• Autorzy: Maria Cojocaru

Warianty tytułu

Rachunkowość zrównoważonego rozwoju - podstawy wdrażania zintegrowanej sprawozdawczości w mikro i małych przedsiębiorstwach

• Języki publikacji: EN

Abstrakty

EN

The purpose of this research is to analyze the perception of small and micro enterprise managers in the Republic of Moldova regarding the need for sustainability accounting and reporting. Based on the synthesis of the literature, it has been hypothesized that to recognize and acknowledge the social and environmental efforts of micro and small enterprises, it is necessary to review the accounting models and policies thereof, with the introduction of social and environmental cost and benefit assessment methods as well as sustainable managerial accounting implementation tools.In order to achieve the objective, a sample of 88 micro and small enterprises, operating in the accommodation and food service sector in the Republic of Moldova, was subject to a survey questionnaire. The data accumulated were processed using statistical methods of data grouping into distribution series, as well as data analysis, synthesis, abstraction, comparison. The research carried out has revealed reluctance on the part of the managers, regarding the need for accounting and disaggregated reporting of economic, social and environmental costs, but also shown the relevance of sustainable performance reporting in integrated reporting systems. In this study, the Author finds that managers, including chief accountants, are not familiar with the EMA Methodology, Sustainability Accounting, yet are willing to gain knowledge in this field, if provided with thematic trainings, webinars, publication of case studies, assimilation of good practices. By applying the questionnaire method, it has been found that about 3/4 of micro and small 'accommodation and food service sector' enterprise managers would opt to implement a sustainability accounting system, if the state guaranteed certain tax incentives or other measures to mitigate the high costs of sustainable practices, in order to become more competitive in relation to large companies. (original abstract)

Celem niniejszego badania jest analiza percepcji menedżerów małych i mikro przedsiębiorstw w Republice Mołdawii na temat potrzeby prowadzenia rachunkowości i sprawozdawczości w zakresie zrównoważonego rozwoju. Na podstawie syntezy literatury postawiono hipotezę, że w celu rozpoznania i potwierdzenia społecznych i środowiskowych wysiłków mikro i małych przedsiębiorstw, konieczny jest przegląd ich modeli rachunkowości i polityki, wraz z wprowadzeniem metod oceny społecznych i środowiskowych kosztów, a także korzyści czy narzędzi wdrażania zrównoważonej rachunkowości zarządczej.Aby zrealizować cel, poddano badaniu ankietowemu 88 mikro i małych przedsiębiorstw, działających w sektorze zakwaterowania i usług gastronomicznych w Republice Mołdawii. Zgromadzone dane zostały przetworzone z wykorzystaniem metod statystycznych grupowania danych w szeregi rozdzielcze, a także analizy danych, syntezy, abstrakcji, porównania. Przeprowadzone badanie ujawniło niechęć menedżerów, względem potrzeby rozliczania i zdezagregowanego raportowania kosztów ekonomicznych, społecznych i środowiskowych, ale także wykazało zasadność raportowania zrównoważonych wyników w systemach zintegrowanej sprawozdawczości. W niniejszym badaniu Autorka stwierdza, że menedżerowie, w tym główni księgowi, nie posiadają wiedzy na temat metodologii EMA, Sustainability Accounting, jednak są skłonni zdobyć wiedzę w tym zakresie, jeśli zapewni się im szkolenia tematyczne czy webinaria. (abstrakt oryginalny)

Słowa kluczowe

EN

Accounting; Sustainable development; Financial reporting; Small business; Services

PL

Rachunkowość; Rozwój zrównoważony; Sprawozdawczość finansowa; Małe i średnie przedsiębiorstwa; Usługi

• Czasopismo: Przestrzeń, Ekonomia, Społeczeństwo
• Rocznik: 2022
• Numer: nr 21/1
• Strony: 43--59

Twórcy

autor

Maria Cojocaru

• Moldova State University

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