Implementation of Accounting in Cluster Entities to Ensure the Goals of Sustainable Development
DOI:
https://doi.org/10.58423/2786-6742/2024-6-249-263Keywords:
accounting, cluster, integrated structures, networks, inter-organizational relations, sustainable development, innovationsAbstract
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.
References
Proekt Stratehii staloho rozvytku Ukrainy na period do 2030 roku. URL: https://www.sd4ua.org/wp-content/uploads/2015/02/Strategiya-stalogo-rozvytku-Ukrayiny-do-2030-roku.pdf [Project of the Sustainable Development Strategy of Ukraine for the period until 2030] [in Ukrainian]
Hyk V. V. Peredumovy formuvannia oblikovo-informatsiinoho zabezpechennia upravlinnia klasterom. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu. 2018. 2(40). S. 7–11. URL: https://doi.org/10.26642/pbo-2018-2(40)-7-11 [Prerequisites for the formation of accounting and information support for cluster management] [in Ukrainian].
Hyk V.V. Osoblyvosti klastera yak orhanizatsiino-systemnoho instytutu ta yikh vplyv na pobudovu bukhhalterskoho obliku. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu. 2019. 3(44). S. 27–33. URL: https://doi.org/10.26642/pbo-2019-3(44)-27-33 [Peculiarities of the cluster as an organizational and systemic institution and their influence on the construction of accounting] [in Ukrainian].
Gray R. Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet. Accounting, organizations and society. 2010. 35(1). pp. 47-62. URL: https://doi.org/10.1016/j.aos.2009.04.006 DOI: https://doi.org/10.1016/j.aos.2009.04.006
Bebbington J., Larrinaga C. Accounting and sustainable development: An exploration. Accounting, organizations and society. 2014. 39(6). pp. 395-413. URL: https://doi.org/10.1016/j.aos.2014.01.003 DOI: https://doi.org/10.1016/j.aos.2014.01.003
Bebbington J., Russell Sh., Thomson I. Accounting and sustainable development: Reflections and propositions. Critical Perspectives on Accounting. 2017. 48. pp. 21-34. URL: https://doi.org/10.1016/j.cpa.2017.06.002 DOI: https://doi.org/10.1016/j.cpa.2017.06.002
IFAC. The 2030 Agenda for sustainable development: a snapshot of the accountancy profession contribution. 2016. 31 p.
Bebbington J., Unerman J. Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting, Auditing & Accountability Journal. 2018. 31(1). pp. 2-24. URL: https://doi.org/10.1108/AAAJ-05-2017-2929 DOI: https://doi.org/10.1108/AAAJ-05-2017-2929
Natsionalni zavdannia staloho rozvytku, vyznacheni u Stratehii staloho rozvytku Ukrainy na period do 2030. URL: https://ips.ligazakon.net/document/JH6YF00A?an=411 [National tasks of sustainable development defined in the Sustainable Development Strategy of Ukraine for the period up to 2030] [in Ukrainian].
Shyhun M. M. Kontseptualni zminy v bukhhalterskomu obliku pid vplyvom staloho rozvytku biznesu. Finansy Ukrainy. 2019. 2. S. 82-98. [Conceptual changes in accounting under the influence of sustainable business development] [in Ukrainian]. DOI: https://doi.org/10.33763/finukr2019.02.082
Makarenko I., Plastun A. The role of accounting in sustainable development. Accounting and Financial Control. 2017. 1(2). pp. 4-12. URL: https://doi.org/10.21511/afc.01(2).2017.01 DOI: https://doi.org/10.21511/afc.01(2).2017.01
Chartered Global Management Accountant – CGMA and Association of International Certified Professional Accountants – AICPA (2018). Creating a sustainable future – The Role of the accountant in implementing the Sustainable Development Goals. URL: https://www.aicpa-cima.com/resources/article/sustainable-development-goals-the-implementation-role-of-the-accountant
Akimova L. M., Levytska S. O. Pavlov K. V., Kupchak V. R., Karpa M. I. The role of accounting in providing sustainable development and national safety of Ukraine. Financial Credit Activity – Problems of Theory and Practice. 2019. 3(30). pp. 56-61. URL: https://doi:10.18371/fcaptp.v3i30.179501 DOI: https://doi.org/10.18371/fcaptp.v3i30.179501
Osadcha O. Концепція сталого розвитку як інструмент модернізації обліково-аналітичної системи. Prospektive globale wissenschaftliche Trends: Wirtschaft, Management, Pädagogik, Psychologie, Sport, Jurisprudenz, Kunstgeschichte. Monografische Reihe «Europäische Wissenschaft». Buch 7. Teil 9. 2021. pр. 9-24. URL: https://doi.org/10.30890/2709-2313.2021-07-09-021 DOI: https://doi.org/10.30890/2709-2313.2021-07-09-021
Kernasiuk Yu. V. Klastery yak innovatsiina orhanizatsiino-ekonomichna forma efektyvnoho ahrarnoho vyrobnytstva v systemi staloho rozvytku. Ekonomika APK. 2020. № 9. S. 86-94. URL: https://doi.org/10.32317/2221-1055.202009086 [Clusters as an innovative organizational and economic form of efficient agricultural production in the system of sustainable development] [in Ukrainian]. DOI: https://doi.org/10.32317/2221-1055.202009086
Feldman M. P., Francis J., Bercovitz J. Creating a Cluster While Building a Firm: Entrepreneurs and the Formation of Industrial Clusters. Regional Studies. 2005. 39(1). pp. 129–141. URL: https://doi.org/10.1080/0034340052000320888 DOI: https://doi.org/10.1080/0034340052000320888
Melikhov A.A., Diachenko V.R. Sotsialno oriientovanyi klaster yak instrument zabezpechennia staloho rozvytku pidpryiemstv komunalnoi sfery. Reporter of the Priazovskyi Statavtore Technical University. Section: Economic sciences. 2018. № 35. S. 47–52. [A socially oriented cluster as a tool for ensuring the sustainable development of utilities] [in Ukrainian]. DOI: https://doi.org/10.31498/2225-6725.35.2018.133443
Bezus V. O. Klasternyi pidkhid yak instrument upravlinnia rozvytkom zhytlovo-komunalnoi sfery mista. Dniprovskyi naukovyi chasopys publichnoho upravlinnia, psykholohii, prava. 2022. № 6. S. 33-42. URL: https://doi.org/10.51547/ppp.dp.ua/2022.6.5 [The cluster approach as a tool for managing the development of the city's housing and communal sphere] [in Ukrainian].
Shpak Yu. V. Klasternyi pidkhid v upravlinni terytorialnym rozvytkom Ukrainy. Publichne upravlinnia ta mytne administruvannia. 2020. 2(25). S. 187-191. URL: https://doi.org/10.32836/2310-9653-2020-2.32 [Cluster approach in the management of territorial development of Ukraine] [in Ukrainian]. DOI: https://doi.org/10.32836/2310-9653-2020-2.32
Bekier J., Parisi C. Co-creating sustainability performance accounts in cities via tinkering and bricolage. Journal of Public Budgeting, Accounting & Financial Management. 2023. Vol. ahead-of-print No. ahead-of-print. URL: https://doi.org/10.1108/JPBAFM-03-2023-0052 DOI: https://doi.org/10.1108/JPBAFM-03-2023-0052
Kostiuchenko V.M., Pashchenko I.O., Sakovets I.S. Pryntsypy ESG i tsili staloho rozvytku: oblikovyi aspekt. Grail of Science. 2023. (27). S. 117–123. URL: https://doi.org/10.36074/grail-of-science.12.05.2023.012 [ESG principles and sustainable development goals: an accounting aspect] [in Ukrainian]. DOI: https://doi.org/10.36074/grail-of-science.12.05.2023.012
Caglio, A., Ditillo, A. Interdependence and accounting information exchanges in inter-firm relationships. Journal of Management and Governance. 2012. 16. pp. 57-80. URL: https://doi.org/10.1007/s10997-010-9136-3 DOI: https://doi.org/10.1007/s10997-010-9136-3
Tomkins C. Interdependencies, trust and information in relationships, alliances and networks. Accounting, Organizations and Society. 2001. 26(2). pp. 161-191. URL: https://doi.org/10.1016/S0361-3682(00)00018-0 DOI: https://doi.org/10.1016/S0361-3682(00)00018-0
Uddin, M.B. Techniques of interorganizational cost management: A review essay. Journal of Statistics and Management Systems. 2013. 16(1). pp. 89-108. URL: https://doi.org/10.1080/09720510.2013.777577 DOI: https://doi.org/10.1080/09720510.2013.777577
Karpenko O. O., Mandziuk N. K. Sotsialna vidpovidalnist yak chynnyk ekonomichnoho rozvytku vitchyznianykh pidpryiemstv. Efektyvna ekonomika. 2018. № 4. – URL: http://www.economy.nayka.com.ua/?op=1&z=6219 [Social responsibility as a factor of economic development of domestic enterprises] [in Ukrainian].
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Vasyl Hyk, Andrii Chushchak
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons CC BY-NC License.