Koszt społeczny w rachunkowości

Abstract

Objective : To present the role of accounting from the point of view of the development of accounting in sustainable development and to propose a definition of externalities in accounting. Research Design & Methods : An analysis of the subject literature was conducted and coupled with logical deduction. Findings : The role of accounting in sustainable development is in providing information about the influence a company’s activities have on the environment and society. This role arises from the existence of several factors, including social responsibility in accounting, the theory of legitimacy in accounting, the concept of full cost accounting, and the directive on the disclosure of non-financial information. Implications / Recommendations : It is important today to begin tracking external costs more precisely in accounting, to treat them as a new area of research and to carry on the research and studies connected with measuring and evaluating social costs and include them in the company’s financial performance. Contribution : Observing externalities in accounting and including them could help strengthen the scope of research areas in accounting for sustainable reporting and complete the definition of cost in accounting, which is behind the curve due to the growing trend of sustainable development.