title: Subjective characteristics of social responsibility and their impact on the accounting process
abstract: Social responsibility within the concept of sustainable development is becoming more common in various aspects of society. The objective of the articles is human relationships, businesses and the state as socially responsible entities, also their impact on the accounting system. The complexity of relations between the state, employers and an individual person lies in a conflict of interests that affect economic, cultural, scientific, social spheres. The participants of these relations are impose
journal: Problems of Theory and Methodology of Accounting Control and Analysis