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THE TRANSFORMATION OF THE ACCOUNTING PROFESSION IN THE AGE OF SUSTAINABILITY: FROM TRADITIONAL BOOKKEEPING TO ESG ANALYSIS

Plamena Nedyalkova, Mikhail Pyatov

First published: 2026DOI pendingView metrics

Abstract

Accounting is not just an activity, it is a reflection of traditions, values, it even represents the language of business for the respective era and carries within itself the messages of each economic unit that presents itself to outsiders. There is no enterprise that does not perform accounting activities and does not have an accountant. The accounting profession has been much discussed in recent years, not only due to the influence of digitalization and digital technologies, but also due to the fact that the economic focus is shifting and new economic objects with new requirements are emerging. The purpose of this article is to present the importance of the accounting profession before and to try to explore the current situation by providing answers to the key question "What awaits in the foreseeable future?", by trying to see the future through the prism of the new ESG standards for corporate sustainability reporting. Whether accounting will continue to develop as a key pillar supporting transparency, trust and sustainable development remains to be seen.

Publication details

Title
THE TRANSFORMATION OF THE ACCOUNTING PROFESSION IN THE AGE OF SUSTAINABILITY: FROM TRADITIONAL BOOKKEEPING TO ESG ANALYSIS
Authors
Plamena Nedyalkova, Mikhail Pyatov
Proceedings
SWS 2026 Conference Preprints
Publisher
STEF92 Technology
Year
2026
Pages
Not available yet
ISSN
1314-2704; 1314-2704
ISBN
Not available yet
Language
en
Publication type
Preprint
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