International Joint Polish-Swedish Publication Service

Investigating The Relationship Between Accounting Information and Environmental, Social Accounting Systems with Micro-finance Approach

Semen Sewick, Mykyta Sokolov

Abstract

Abstract - The accounting society needs the development of the domain of accounting information systems as the backbone of decision-making, not only in economic sustainability but also in social and environmental sustainability. The design, implementation, and evaluation of accounting information systems in the social and environmental accounting areas require the accumulation and organization of multiple goals and the need of stakeholders that are implicitly involved at all levels. The objective of environmental accounting is to provide information helping managers evaluate performance,-make decisions, control, and report. Therefore, in this paper, having the library approach, the researchers have attempted to study the relationship between accounting information systems and environmental and social accounting.

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