РОЛЬ БУХГАЛТЕРСЬКОГО ОБЛІКУ СТАЛОГО РОЗВИТКУ В УХВАЛЕННІ РІШЕНЬ: ГАЛУЗЕВЕ ДОСЛІДЖЕННЯ СУДАНСЬКИХ ПРОМИСЛОВИХ КОМПАНІЙ
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Надіслано: 30-07-2024
Опубліковано: 31-10-2024
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Анотація
Мета дослідження полягає в тому, щоб вивчити, як компоненти бухгалтерського обліку економічної, соціальної та екологічної стійкості впливають на ухвалення рішень у промисловому секторі Судану. Це може допомогти компаніям зрозуміти й розкрити переваги та недоліки своєї діяльності. Практичне значення наукового дослідження полягає в тому, що його висновки допоможуть прояснити проблеми, пов'язані зі сталим розвитком, і зміцнити прихильність суданських промислових підприємств до них. Крім того, існує не так багато досліджень, які розглядають цю тему в контексті Судану.
Результати дослідження свідчать, що ухвалення рішень для промислових підприємств Судану має економічний вимір. Також було виявлено, що соціальний вимір відіграє певну роль в ухваленні рішень. З іншого боку, при ухваленні рішень промисловим підприємствам Судану бракує екологічного виміру. Згідно з рекомендаціями дослідження, регулятори бухгалтерського обліку повинні розробити керівні принципи та рамки, щоб допомогти бухгалтерам вимірювати й розкривати інформацію про сталий розвиток, необхідні подальші дослідження для визначення впливу питань сталого розвитку на виробничі потужності Судану та підвищення обізнаності з питань сталого розвитку серед бухгалтерів і керівництва.
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