КРИТИЧКИ ОСВРТ НА НАГЛАШЕНУ УЛОГУ РАЧУНОВОДСТВЕНЕ ФУНКЦИЈЕ У ДОСТИЗАЊУ ОДРЖИВОГ РАЗВОЈА
A CRITICAL REVIEW OF THE EMPHASIZED ROLE OF THE ACCOUNTING FUNCTION IN ACHIEVING SUSTAINABLE DEVELOPMENT

Author(s): Predrag Gajić
Subject(s): Business Economy / Management, Economic development, Accounting - Business Administration
Published by: Savez računovođa i revizora Republike Srpske
Keywords: sustainability; sustainable development; sustainability accounting; growing volume of accounting tasks; criticism of the growing responsibilities of accountants;
Summary/Abstract: The types and scope of responsibilities of the accounting department are continuously growing. For many years, this growth in responsibilities has been particularly pronounced in the need of achieving socially responsible behavior and the necessity of company’s sustainable development. Efforts within this paper are aimed at identifying different perspectives on sustainability, with a special reference to the “sustainability” of the accounting profession under the pressure of the growing scope of responsibilities and obligations and a critical review of the fact that in theory and in practice, this growing scope of responsibilities and obligations is not emphasized. Yet, before the conclusions about the additional obligations of accountants in the segment of achieving sustainable development are imposed as implying and generally accepted, it is preferable to emphasize and find answers to several important questions, which will determine the status of the accounting profession in the future. Those questions are related to: identifying responsibility for achieving sustainable development, existence of the legitimacy of investors and buyers by setting the forms and content of supply and demand and thus affect sustainability, responsibility for data collection and reporting on sustainability, defining the organizational form that should ensure realization of those responsibilities, identifying the types and scope of risks from the point of view of disclosing sensitive information about the sources of the company’s competitiveness, especially on the basis of “integrated” reporting by external users of such reports, determining how to achieve standardization in the form, content and time frame of reporting, considering that different organizations and institutions extend their own reporting rules and the extend to which the growing scope of tasks and responsibilities will be acceptable to accountants and under what conditions.

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