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International Accounting
 

Development of accounting and analysis systems for sustainable development management of economic systems based on international experience

Vol. 13, Iss. 12, SEPTEMBER 2010

Available online: 28 September 2010

Subject Heading: Foreign experience

JEL Classification: 

Schirobokov V.G. doctor of economic sciences, professor, Voronezh State Agricultural University after K. D. Glinka
vladish@agroeco.vsau.ru

Altukhova Y.V. Ph.D., student, Voronezh State Agricultural University after K. D. Glinka
russizm@rambler.ru

The problems of sustainable development’s definition and its evaluation based on accounting and diagnostic analysis systems have been studied and presented. A format of the strategic balance, which reflects the natural assets, natural capital and environmental liabilities, is proposed. The French method of analysis of sustainable development of agricultural enterprises, including a set of indicators of economic, ecological and socio-territorial aspects of sustainability, is adapted.

Keywords: accounting, sustainable development, system of indicators

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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