Переосмислення суті управлінського обліку в контексті досягнення Цілей сталого розвитку

Abstract

Introduction. Achieving the Sustainable Development Goals (SDGs) within the framework defined by 2030 is possible only if the socially responsible behavior of citizens, businesses, and public administration bodies is activated in tandem. And business has the most significant role here. The role of management accounting in achieving SDGs has practical dimensions and a strategic task arises to form such accounting and analytical information that can help in achieving the 17 SDGs. Such information should be public, i.e. presented not only to internal stakeholders, but also to external ones, and also show both positive and negative impacts of business on the community and the country within which it operates. Problem Statement. Since there is an objective need to consume accounting and analytical information of a strategic nature in the context of SDGs to meet information needs of various groups of stakeholders, it is worth talking about expanding the traditional understanding of the essence of management accounting (that is, in its legislative definition). Purpose. Rethinking the essence of management accounting in the context of its role in achieving SDGs and making proposals for improving the legally established definition of the term “management accounting” in Ukraine. Methods. General scientific and special methods are used, such as logical analysis, synthesis, comparison, theoretical generalization, and abstract-logical. Results. The conducted analysis of the role of management accounting in achieving SDGs casts doubt on the generally accepted statement that management accounting forms information only for internal users. The article presents arguments that prove the need to amend the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”. The definition of management accounting is proposed, which, taking into account the potential of accounting tools in achieving SDGs, can provide modern information needs of stakeholders motivated by socially responsible behavior. Namely, management accounting should be interpreted as a system of collecting, processing, preparing, and analyzing financial and non-financial information about company's activities for various groups of stakeholders in the process of making management decisions. Conclusions. The clarity in the theoretical aspect regarding the interpretation of the essence of management accounting and confirmation of this in normative legal acts will be an impetus for expanding the practical implementation of management accounting in solving the problems of sustainable development.