The article questions the paradigm shift of external reporting on the activities of companies in a global economy. The author determines the role of management accounting in the preparation of reporting on the sustainable development and integrated reporting as their reliable information base. The paper identifies a number of problems, which will contribute to activating the development of management accounting in Russia, to increase the transparency of external reporting, which is published by the Russian organizations.
Keywords: paradigm, sustainable development, social reporting, integrated reporting, management accounting
References:
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