Finance and Accounting for Sustainable Development – Responsibility, Ethic, Financial Stability. PN 397

The Department of Finance and Accounting at Wrocław University of Economics and the Department of Finance at Nicolaus Copernicus University in Toruń decided to organize cyclical scientific conferences entitled “Finance and accounting for sustainable development.” The first conference, which initiated the entire cycle, was held in Karpacz in 2013, the second in Toruń in 2014, whereas the third one – so far the latest – took place again in Karpacz this year. The primary goals, followed during the current year edition of the conference, were focused on determining the impact of phenomena and financial relations on the integration of social, economic and environmental order, as well as the financial system influence on the degradation of ecosystems, destabilization, social and economic crises. The total of 80 scientific articles, in Polish and English, were sent for the conference, which gathered almost 150 participants – representing 26 universities established in 15 locations in Poland and Ukraine. These studies were subject to the qualification procedure and after receiving positive reviews they were included in one of the three research volumes entitled “Research Papers of Wrocław University of Economics”:

1. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume I – Finance, edited by Professor Grażyna Borys and Robert Kurek PhD,
2. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume II – Accounting, edited by Professor Jacek Adamek, Associate Professor at Wrocław University of Economics and Joanna Zuchewicz PhD,
3. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume III, edited by Professor Teresa Orzeszko, Associate Professor at Wrocław University of Economics and Jarosław Dziuba PhD.

The present volume – the last of the three above-mentioned publications – offers 14 articles in English, covering various aspects of finance and accounting functioning in the context of sustainable development. Due to the extensive and diverse thematic range of the presented studies, instead of their grouping they are published in the alphabetical order by their authors’ names.
We would like to express our appreciation to the authors for putting in their efforts and preparing interesting texts. We are also very grateful to the reviewers for their hard work in providing valuable comments and useful suggestions, which certainly contributed to the improvement of the reviewed papers quality. We do be-lieve that the undertaken cooperation will not remain an incidental one, but shall result in lasting scientific contacts, meetings and interesting discussions in years to come, during the next editions of our conference, so please feel invited and welcome already today.

We remain hopeful that this issue of the research volume will meet its readers’ expectations, match their interests and will be kindly received by them. We would like to wish an interesting and inspiring time while reading it.

Jarosław Dziuba, Teresa Orzeszko

• islam
• halal economy
• halal food market
• municipal finance
• sustainable development
• accounting functions
• social responsibility accounting
• value relevance
• banks
• responsibility
• financial reporting
• impairment provisions
• public debt