THE LINK BETWEEN ACCOUNTING ANALYSIS AND SUSTAINABLE DEVELOPMENT

Today, sustainable development also requires changes in accounting to meet the needs of users of financial and accounting information. Although the concept of sustainable development is becoming an increasingly widespread topic in the literature, accounting and management, the need to clarify what this concept means in the different contexts in which it is used has been highlighted. In particular, there is a concern among domain experts and researchers that sustainable development may remain a simple and interesting topic for actual accounting and finance research, rather than a distinct and coherent field of study. This concern comes as a result of the fact that, beyond the repeated presentation of the definition given in the Brundtland Report 1987 entitled "Our Common Future", many of the studies that have been carried out have neglected the complexity of the aspects of sustainable development that it entails. The field of sustainable development offers countless research possibilities that have not been sufficiently experienced so far, which requires the exploration of different disciplines at the academic level. The set of accounting methods and procedures used by experts in the field are found on the border of many of them, raising the issue of analyzing their role and impact. Therefore, our scientific approach aims to respond to this need to determine the extent to which the calculation of the impact of current change is characterized by a global collective effort to ensure financial sustainability and how it interferes in accounting in a real way.