Economics, Finance and Accounting- Vol. 1 No. 11 (2023): 202
2023; 44–54
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ISSUES OF STRATEGIC ACCOUNTING FOR SUSTAINABLE DEVELOPMENT OF ENTERPRISES

Otar Abesadze*, Gevorg Martirosyan

Georgian National University · Armenian State University of Economics

Received: 2025-05-16 · Published: 2023-04-29

© 2023 The Author(s) and the original publisher.

CC BY-NC 4.0 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Original title
ISSUES OF STRATEGIC ACCOUNTING FOR SUSTAINABLE DEVELOPMENT OF ENTERPRISES
Authors
Otar Abesadze, Gevorg Martirosyan
Source journal
Economics, Finance and Accounting- Vol. 1 No. 11 (2023): 202
Published
2023-04-29
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2023.1.11-44

Abstract

Information users are currently interested in the results of entrepreneurial activity not only in terms of financial, but also non-financial achievements. Along with the traditional financial reports, it is proposed to publish reports on the results of the sustainable development of enterprises. The article presents suggestions for improving the methodology of strategic accounting for sustainable development of enterprises․ In particular, new management accounts and double registration correspondence were proposed, through which the strategic results of sustainable development of enterprises are recorded.
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