ТРАНСФОРМАЦИЈА РАЧУНОВОДСТВЕНОРЕВИЗИЈСКЕ ЕДУКАЦИЈЕ КАО ПРЕТПОСТАВКА КВАЛИТЕТНОГ ИЗВЈЕШТАВАЊА О ОДРЖИВОСТИ
TRANSFORMATION OF ACCOUNTING AND AUDITING EDUCATION AS A PRESUMPTION OF QUALITY REPORTING ON SUSTAINABILITY

Author(s): Josipa Grbavac, Nikola Škobić
Subject(s): Education, Business Economy / Management, Accounting - Business Administration
Published by: Savez računovođa i revizora Republike Srpske
Keywords: sustainability reporting; accountants’ competencies; accounting education;
Summary/Abstract: The biggest challenge faced by professional accountants (accountants and auditors) today is the change in the reporting paradigm, i.e. the inclusion of the concept of sustainability in operations and reporting. Since the introduction of the concept of sustainability in business changes the way of doing business, management of “sustainable” entities needs a wider set of information that, in addition to traditional accounting information, will contain quality and reliable information about sustainability. Accountants and auditors play a key role in the process of providing relevant and reliable information on sustainability. Services provided to entities oriented on sustainability, require some new competencies and skills of a professional accountant. The get competent accountant/auditor for “ustainability’’, is necessary to change the traditional education at the academic but also at professional level (when entering the profession but also in continuous development).

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