Budko O. The system of accounting and analytical support of the sustainable development of the organization

The dissertation is aimed at solving the scientific problem of the developmentand validation of theoretical and methodological foundations of accounting and analytical support of sustainable development of organizations in accordance with the current needs and demands of management in the area of implementation of the sustainable development strategy. The theoretical and methodological concept of accounting and analytical support of sustainable development of organizations as a holistic information system for generating qualitative and relevant information on the economic, social and environmental interrelations of the subject in the internal and external environment has been developed. The basic provisions of the state accounting doctrine have been substantiated. Accounting records in the system of accounting and analytical support of sustainable development of information on economic, environmental and social aspects of financial and non-financial activities have been improved. The conceptual bases of reporting on sustainable development have been determined. The methodological principles of the analytical support of sustainable development have been developed: the method of economic analysis based on the use of a complex integral activity has been developed through the bringing together the values of the partial integral activities of sustainable development components, namely, economic, ecological, social, as well as determination of the external sustainability activity.