
<oai_dc:dc xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/">
  <dc:format>application/pdf</dc:format>
  <dc:format>189837 bytes</dc:format>
  <dc:creator id="https://orcid.org/0000-0002-1410-2820">Jović, Danica</dc:creator>
  <dc:date>2021</dc:date>
  <dc:subject xml:lang="eng">Keywords: public sector entities, sustainable development, sustainable reporting, the accounting profession</dc:subject>
  <dc:publisher>Bandirma Onyedi University Faculty of Economics and Administrative Science</dc:publisher>
  <dc:type>info:eu-repo/semantics/conferenceProceedings</dc:type>
  <dc:source>12th SCF international conference on contemporary issues in social sciences : proceedings book, </dc:source>
  <dc:source>str. 174-183</dc:source>
  <dc:rights>All rights reserved</dc:rights>
  <dc:language>eng</dc:language>
  <dc:description xml:lang="eng">Abstract:
From the last decade of the twentieth century to these days, Sustainable Development, Sustainable Development
Goals, Sustainable Accounting, and Sustainable Reporting have gradually drawn the attention of different
stakeholders of the business, public and not-for-profit organizations all around the world.
Contemporary profound changes in economic, social, and environmental domains of human activities, on the one
hand, and striving for realization of intergenerational equality and equal opportunities for every human being, on
the other hand, call for a paradigm shift in the delivery of different types of goods and services for all organizations.
The theoretical expectation that public sector entities are leaders in accepting and implementing requirements
relating to sustainable development and reporting, based on their purpose and goals, is surprisingly wrong, which
has been attested by the results of numerous studies. More specifically, the assumed expectation is not backed by
research as the results obtained have shown that the state of affairs is quite the opposite. Public sector entities are
significantly lagging behind the private sector ones.
An attempt to find the reasons for the given situation is the main aim of this paper. Our work is based on the
analysis of the impact of accountability and stewardship concepts, professional accountants&apos; competencies, and
legal and professional accounting regulative on the opportunities and limitations of sustainable reporting of the
public sector entities.</dc:description>
  <dc:identifier>https://phaidrabg.bg.ac.rs/o:33502</dc:identifier>
  <dc:identifier>ISBN: 978-605-74234-4-3</dc:identifier>
  <dc:title xml:lang="eng">Sustainability Accounting and Sustainability Reporting of Public Sector Entities : Some Issues of Underlying Concepts</dc:title>
</oai_dc:dc>