Implementation of Accounting in Cluster Entities to Ensure the Goals of Sustainable Development

Authors

DOI:

https://doi.org/10.58423/2786-6742/2024-6-249-263

Keywords:

accounting, cluster, integrated structures, networks, inter-organizational relations, sustainable development, innovations

Abstract

In terms of implementing the concept of sustainable development, clusters should become a catalyst for the formation of an innovative model of the national economy. Sustainable development based on the creation of clusters is an unconditional alternative to crisis phenomena, as a result of which there was a significant loss of economic potential and a decrease in the standard of living of the population. At the same time, issues regarding the formation of reliable accounting information on the factors of sustainable development are gaining special relevance. The purpose of the article is to develop proposals for the implementation of accounting in cluster entities to achieve the Sustainable Development Goals. It was determined that accounting in the cluster contributes to the formation of a high level of interaction between participants to ensure the economic, social, and environmental components of sustainable development. It is argued in the work that SDG 8 «Decent work and economic growth», 9 «Industry, innovation, and infrastructure», 11 «Sustainable development of cities and communities», 12 «Responsible consumption and production» and 17 «Partnership for sustainable development» have a direct connection with accounting in cluster entities. It has been established that the implementation of the concept of sustainable development and the emergence of new information requests from interested parties require a more detailed disclosure of accounting data and the task of changing the format and supplementing the list of indicators in reporting. Because of this, information on different types of indicators (absolute and relative, quantitative and qualitative) should be summarized in the reporting of cluster structures. The reporting structure provides an integrated format as a combination of financial and non-financial dimensions of the functioning of cluster structures. The development of accounting practice in cluster structures should be based on the formation and publication of public accounting and reporting data on the measures taken to create sustainable infrastructure, support industrialization and the introduction of innovations, transition to rational models of consumption and production, and increase the investment attractiveness of communities and territories.

Author Biographies

Vasyl Hyk, National University "Lviv Polytechnic"

Candidate of Economic Sciences, Associate Professor

Andrii Chushchak, National University "Lviv Polytechnic"

Graduate student

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Published

2024-07-09