Presenting a Sustainability Accounting Model from the Perspective of Positive and Normative Theories

Subject Areas : Management Accounting

samaneh sadeghi ¹ , Bahareh Banitalebi Dehkordi ²

1 - Ph.D Student of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran
2 - Assistant Prof. , Department of Accounting, Shahrekord branch, Islamic Azad University, Shahrekord, Iran,

Received: 2022-01-06 Accepted : 2022-05-02 Published : 2022-08-23

Keywords: sustainability accounting, Normative Theory, Positive Theory, Accountability,

Abstract :

Today, the speed of scientific research and practical measures in the field of sustainable development has not yet allowed the role of accounting in this area to be clearly demonstrated. Therefore, the purpose of this study is to explain the concept of sustainability accounting with the help of normative and positive theories and based on the principles of sustainable development. Identify stability. In addition, the main purpose of this paper is to provide a conceptual model of sustainability accounting as a normative solution. This article is based on the library method and using deductive and descriptive-interpretive analysis to explain sustainability accounting and its evolution in the accounting system from a knowledge perspective. Findings show that in the proposed model of sustainability accounting, the focus is on the axis of response in accordance with the needs of users so that reports can identify and disclose environmental aspects and social impacts on indicators and economic, social and environmental performance. The findings also showed that in the field of sustainability accounting, it is necessary to pay attention to the development and expansion of accounting conceptualization principles, taking into account organizational and social contexts. The results of the research can determine the future progress, importance and characteristics of sustainability accounting in the business and thus help shareholders and stakeholders to benefit from the company's achievements for sustainable development.

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