THE ROLE OF ACCOUNTANTS IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS

Abstract

The article is devoted to the transformation of the accounting profession in the process of implementing sustainable development practices. The relevance of the study is due to the need for a detailed analysis of the requirements and features of accounting work at enterprises that operate in the vector of achieving sustainable development goals. The study found that in recent years, the powers of accounting staff in all major areas have been significantly expanded due to the introduction of environmental and social elements in the activities of business entities. There is a need to identify environmental and social costs, evaluate investments in sustainable development, expand the scope of reporting and the indicators reflected in it, etc. It is determined that the basic structure of the accounting service is represented by the chief accountant and several accountants (depending on the size and specifics of the enterprise), among whom the processes of accounting for expenses, income, movement of material assets, payroll, tax payments, reporting, etc. are distributed. In the context of sustainable development, it is advisable to additionally distinguish the positions of an accountant for accounting for operations in the field of sustainable development and a financial analyst (manager) within the accounting unit. The powers of auditors are also being expanded. It has been established that the requirements for the knowledge and skills of professional accountants have increased significantly. In addition to general accounting, they must have special competencies in the field of sustainable development, IT and automation (cloud technologies, Big Data); have professional certificates and constantly improve (improve their skills in courses and online); be sufficiently sociable and develop analytical skills. The results of the study can be used to develop and improve the accounting policy of enterprises; in the process of reviewing the powers of accounting staff and to establish interaction between departments in general. Promising areas of research include assessing the state regulation of accounting for sustainable development and identifying trends in the development of education in the field of accounting in accordance with domestic and international practices of sustainable development.