Accounting in the Addressing of Economic and Social Needs in Terms of Sustainable Development. Experience from Training Projects in the Health Care System
DOI:
https://doi.org/10.15678/ZNUEK.2022.0997.0303Keywords:
accounting, sustainable development, education, healthAbstract
Objective: To examine the impact of accounting on economic and social needs, including the management needs of medical entities terms seeking sustainable development, on the example of training and research projects.
Research Design & Methods: Accounting is described from the perspective of sustainable development, thanks to the information, educational and application capabilities of this system. Participatory observation, critical analysis and synthesis are used.
Findings: Monitored and controlled activities in training and research projects were adjusted to the needs of healthcare entities, making it possible to achieve the anticipated impact on the economic and social environment. The accounting system is shown to be flexible, and thus it is used in the creation of decision-making bases for actions taken for sustainable development.
Implications / Recommendations: The use of feedback activity appropriate for the operation of information systems, including the accounting system under consideration, makes educational and application possibilities of accounting a real response to the growing economic and social needs of stakeholders. Education in accounting falls within the category of high-quality education – that is, education that combines knowledge and skills and flexibly responds to economic and social needs, including the management needs of healthcare entities.
Contribution: The use of universal features of the accounting system, but above all its informational, educational, and application capabilities in response to correctly identified economic and social needs of various types, including types of entities, will determine the shape of an effective accounting system. Effectiveness will mean it is successfully used in the preparation of applicable information for making all kinds of decisions, including those that contribute to sustainable development.
Downloads
References
Baran W., Raulinajtys-Grzybek M., Karwowski M. (2020), Merytoryczna pojemność rachunkowości zarządczej a raportowanie zrównoważonego rozwoju, „Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie”, nr 3(987), https://doi.org/10.15678/znuek.2020.0987.0304. DOI: https://doi.org/10.15678/ZNUEK.2020.0987.0304
Barrett A.M., Chawla-Duggan R., Lowe J., Nikel J., Ukpo E. (2016), The Concept of Quality in Education: A Review of the ‘International’ Literature on the Concept of Quality in Education, „EdQual Working Paper”, nr 3.
Bąk M., Orzeszko T. (2017), Zrównoważony rozwój rachunkowości – analiza zjawisk i determinanty kreujące, „Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu”, nr 479, https://doi.org/10.15611/pn.2017.479.01. DOI: https://doi.org/10.15611/pn.2017.479.01
Berman S.L., Wicks A.C., Kotha S., Jones T.M. (1999), Does Stakeholder Orientation Matter? The Relationship between Stakeholder Management Models and Firm Financial Performance, „Academy of Management Journal”, vol. 42(5), https://doi.org/10.5465/256972. DOI: https://doi.org/10.2307/256972
CIMA. Code of Ethics for Professional Accountants (2015), https://www.cimaglobal.com (data dostępu: 2.04.2022).
Czapla M., Kazimierczak-Grygiel E. (2011), Strategie w edukacji dla zrównoważonego rozwoju, „Neodidagmata. Wydawnictwo Naukowe UAM”, nr 31/32.
Dobija M. (2010), Rachunkowość jako dyscyplina naukowa, „Zeszyty Teoretyczne Rachunkowości”, nr 59(115).
Dyllick T., Hockerts K. (2002), Beyond the Business Case for Corporate Sustainability, „Business Strategy and the Environment”, nr 11(2), https://doi.org/10.1002/bse.323. DOI: https://doi.org/10.1002/bse.323
Fatyga B. (2005), Edukacja nieformalna w Polsce: historia i formy współczesne (w:) Doświadczać uczenia. Materiały pokonferencyjne, red. J. Kaczanowska, Fundacja Rozwoju Systemu Edukacji, Warszawa.
Global Management Accounting Principles (2014), American Institute of CPAs, Chartered Institute of Management Accountants, Durham, London.
Handbook of the International Code of Ethics for Professional Accountants (2020), International Federation of Accountants (IFAC), New York, https://www.ifac.org/system/files/publications/files/IESBA-English-2020-IESBA-Handbook_Web-LOCKED.pdf (data dostępu: 5.04.2022).
Harper H.V. (2016), Risk-Related Activism: The Business Case for Monitoring Nonfinancial Risk, „Journal of Corporation Law”, nr 41, http://dx.doi.org/10.2139/ssrn.2478121. DOI: https://doi.org/10.2139/ssrn.2478121
Hockerts K. (2001), What Does Corporate Sustainability Actually Mean from a Business Strategy Point of View?, Paper presented at the Greening of Industry Network Conference, Bangkok.
Horngren C.T., Harrison W.T. jr, Bamber L.S. (2005), Accounting, Prentice Hall Inc., New Jersey.
Kioupi V., Voulvoulis N. (2019), Education for Sustainable Development: A Systematic Framewor for Connecting the SDGs to Educational Outcomes, „Sustainability”, nr 11(21), 6104; https://doi.org/10.3390/su11216104. DOI: https://doi.org/10.3390/su11216104
Kumar K. (2010), Quality in Education: Competing Concepts, „Contemporary Education Dialogue”, nr 7(1), https://journals.sagepub.com/doi/10.1177/0973184913411197. DOI: https://doi.org/10.1177/0973184913411197
Laurie R., Nonoyama-Tarumi Y., Mckeown R., Hopkins Ch. (2016), Contributions of Education for Sustainable Development (ESD) to Quality Education: A Synthesis of Research, „Centre for Environment Education”, vol. 10(2), https://doi.org/10.1177/0973408216661442 . DOI: https://doi.org/10.1177/0973408216661442
Lotz-Sisitka, H. (2013), Conceptions of Quality and ‘Learning as Connection’: Teaching for Relevance, „Southern African Journal of Environmental Education”, nr 29.
Mochizuki Y. (2019), Rethinking Schooling for the 21st Century: UNESCO-MGIEP’s Contribution to SDG 4.7., „The Journal of Record” vol. 12(2), https://doi.org/10.1089/sus.2019.29160. DOI: https://doi.org/10.1089/sus.2019.29160
Pollman E. (2019), Corporate Social Responsibility, ESG, and Compliance, „Loyola Law School, Los Angeles Legal Studies Research Paper”, nr 2019-35, https://doi.org/10.2139/ssrn.3479723. DOI: https://doi.org/10.2139/ssrn.3479723
Raulinajtys-Grzybek M., Baran W. (2022), Ocena wpływu projektów Katedry Rachunkowości Menedżerskiej Kolegium Nauk o Przedsiębiorczości Szkoły Głównej Handlowej w Warszawie na jakość działalności naukowej oraz otoczenie ekonomiczno-społeczne, Warszawa, styczeń 2022 r., materiały niepublikowane.
Rozporządzenie Ministra Zdrowia z dnia 26 października 2020 r. w sprawie zaleceń dotyczących standardu rachunku kosztów (2020), Dz.U. 2020, poz. 2045.
Shaping the Education of Tomorrow; Report on the UN Decade of Education for Sustainable Development, Abridged (2012), UNESCO, Paris, https://sustainabledevelopment.un.org/content/documents/919unesco1.pdf (data dostępu: 16.04.2022).
Sobańska I., Walińska E. (2018), Przyczynek do postrzegania struktury współczesnego systemu rachunkowości, „Zeszyty Teoretyczne Rachunkowości”, nr 96(218), https://ztr.skwp.pl/api/files/view/347951.pdf (data dostępu: 5.05.2022).
Spivack M. (2021), Applying Systems Thinking to Education: The RISE Systems Framework. 2021/028, https://doi.org/10.35489/BSG-RISE-RI_2021/028. DOI: https://doi.org/10.35489/BSG-RISE-RI_2021/028
Stubbs W., Higgins C. (2014), Integrated Reporting and Internal Mechanisms of Change, „Accounting, Auditing & Accountability Journal”, vol. 27, nr 7, https://doi.org/10.1108/AAAJ-03-2013-1279. DOI: https://doi.org/10.1108/AAAJ-03-2013-1279
Truant E., Culasso F., Argento D. (2019), Disclosing Strategies and Business Models in the Integrated Report, „Symphonya Emerging Issues in Management”, vol. 1, https://doi.org/10.4468/truant.culasso.argento. DOI: https://doi.org/10.4468/truant.culasso.argento
Ustawa z dnia 29 września 1994 r. o rachunkowości (1994), Dz.U. nr 121, poz. 591 z późn. zm.
Wyciślak S. (2013), Efekt zarażania a działalność organizacji, Wydawnictwo Uniwersytetu Jagiellońskiego, Kraków.
Zyznarska-Dworczak B. (2019), Rachunkowość zrównoważona w ujęciu kognitywno-teoretycznym, Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, Poznań. DOI: https://doi.org/10.18559/978-83-66199-91-0
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie / Cracow Review of Economics and Management
This work is licensed under a Creative Commons Attribution 4.0 International License.
