{"title":"可持续发展报告中的社会审计和管理会计","authors":"R. V. Nagumanova, T. Erina","doi":"10.37539/230527.2023.27.44.015","DOIUrl":null,"url":null,"abstract":"In the modern conditions of economic development, corporations strengthen their commitment to human rights, social and environmental responsibility, ethical control and promotion of sustainable development through their services, processes, products and relationships. Playing a key role in social control, audit corrects people's mistakes, including fraud, missteps and illegal actions, directing them in the right direction. It also strengthens and expands the relationship between corporations and stakeholders who have much less knowledge and capabilities than corporations.","PeriodicalId":404787,"journal":{"name":"Themed collection of papers from Foreign International Scientific Conference « Science in the Era of Challenges and Global Changes» Ьу НNRI «National development» in cooperation with AFP (Puerto Cabezas, Nicaragua). Мау 2023. - Caracas (Venezuela)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"ASPECTS OF SOCIAL AUDIT AND MANAGEMENT ACCOUNTING IN SUSTAINABLE DEVELOPMENT REPORTING\",\"authors\":\"R. V. Nagumanova, T. Erina\",\"doi\":\"10.37539/230527.2023.27.44.015\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In the modern conditions of economic development, corporations strengthen their commitment to human rights, social and environmental responsibility, ethical control and promotion of sustainable development through their services, processes, products and relationships. Playing a key role in social control, audit corrects people's mistakes, including fraud, missteps and illegal actions, directing them in the right direction. It also strengthens and expands the relationship between corporations and stakeholders who have much less knowledge and capabilities than corporations.\",\"PeriodicalId\":404787,\"journal\":{\"name\":\"Themed collection of papers from Foreign International Scientific Conference « Science in the Era of Challenges and Global Changes» Ьу НNRI «National development» in cooperation with AFP (Puerto Cabezas, Nicaragua). Мау 2023. - Caracas (Venezuela)\",\"volume\":\"13 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-08-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Themed collection of papers from Foreign International Scientific Conference « Science in the Era of Challenges and Global Changes» Ьу НNRI «National development» in cooperation with AFP (Puerto Cabezas, Nicaragua). Мау 2023. - Caracas (Venezuela)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.37539/230527.2023.27.44.015\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Themed collection of papers from Foreign International Scientific Conference « Science in the Era of Challenges and Global Changes» Ьу НNRI «National development» in cooperation with AFP (Puerto Cabezas, Nicaragua). Мау 2023. - Caracas (Venezuela)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37539/230527.2023.27.44.015","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
ASPECTS OF SOCIAL AUDIT AND MANAGEMENT ACCOUNTING IN SUSTAINABLE DEVELOPMENT REPORTING
In the modern conditions of economic development, corporations strengthen their commitment to human rights, social and environmental responsibility, ethical control and promotion of sustainable development through their services, processes, products and relationships. Playing a key role in social control, audit corrects people's mistakes, including fraud, missteps and illegal actions, directing them in the right direction. It also strengthens and expands the relationship between corporations and stakeholders who have much less knowledge and capabilities than corporations.