Capital Concepts for Sustainable Development
https://doi.org/10.26794/2408-9303-2026-13-1-20-30
Abstract
The purpose of the study was to identify relevant areas of capital accounting for sustainable development, and its subject was to define the concepts of capital in the models of long-term development of business and society. The author used such general scientific research methods as analysis, abstraction, generalization, deduction and analogy.
Conclusions. The models of long-term business and society development compete with each other. The transformation of views on business ethics without a fundamental change in the economic and political system can mitigate, but not resolve, global contradictions. The dominant approach is one in which all forms of capital are defined as controlled tangible and intangible assets. Perhaps, the classical approach to capital as an amount of debt, enriched by the concept of the autonomous existence of capital, better corresponds to the goals of sustainable development and the preservation of natural and social capital.
The results of the study can be useful in theoretical research in the field of accounting for non-financial forms of capital.
About the Author
E. V. Morozova
Syktyvkar Forest Institute
Russian Federation
Russian Federation
Elena V. Morozova – Cand. Sci. (Econ.), Assoc. Prof., Assoc. Prof. of the Department of Economy and Management
Syktyvkar
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Review
For citations:
Morozova E.V. Capital Concepts for Sustainable Development. Accounting. Analysis. Auditing. 2026;13(1):20-30. (In Russ.) https://doi.org/10.26794/2408-9303-2026-13-1-20-30
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