Current conditions of businesses activity and new management requirements aimed at ensuring the implementation of sustainable development require the improvement of information management providing that can provide the improvement of accounting, clarification and modification of its goals and objectives. The aim of study is the analysis and grounding of the necessity of modification of the goals and objectives of accounting in terms of the company activity for its sustainable development. The article outlines the necessity to improve the content of the purpose and objectives considering the goals of sustainable development. It has been carried out the analysis of goal of accounting as one of the categories accounting system in historical perspective in accordance with domestic and foreign scientific thought. It has been indicated that in formulation of accounting purpose it should be considered a new paradigm of management community development and, consequently, a new paradigm of accounting. It has been emphasized the need to improve the formulation of accounting problems that specify its purpose. Its purpose aime is to ensure the realization of sustainable development. New approaches for identification the issues of accounting are outlined. On the basis of their analysis it has been given the priority tasks, which can provide an objective accounting. The main tasks of accounting which are directed at information providing of the process of decision-making of interested parties, information support of maximization of enterprise value and saving the property of the owners, modeling of economic activity in order to develop optimal solutions and obtaining of information of prospective nature, determining financial results are defined. The updated determination o f purpose and objectives of accounting considering the goals of sustainable development is proposed. 

Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini : zakon Ukrainy vid 16.07.1999. № 996-14. (1999). Retrieved from: http://zakon4.rada.gov.ua/laws/show/996-14.

Bilukha, M. T. (2000). Teoriia bukhhalterskoho obliku. Kyiv : Kyiv. derzh. torh. -ekon. un-t.

Butynets, F. F. (2006). Bukhhalterska osvita: do Boloni vid Zhytomyra. Bukhhalterskyi oblik, kontrol i analiz, 1(4).

Zhuk, V. M. (2009). Paradyhma bukhhalterskoho obliku ekonomiky harmoniinoho rozvytku. Zbirnyk naukovykh prats. Ekonomichni nauky. Seriia «Oblik i finansy», 6 (24), 171-182.

Il'icheva, E. V. (2010). Jekologicheskij uchet v uslovijah realizacii politiki jekologicheskoj sbalansirovannosti. Orel.

Kirejcev, G. G. (2008). Globalizacija jekonomiki i unifikacii metodologii buhgalterskogo ucheta. Zhitomyr: ZhGTU.

Krupka, Ya. D. (2010). Korystuvachi oblikovoi informatsii ta problemy zadovolennia yikh informatsiinykh potreb, Visnyk ZhDTU, 3 (53), 132-134.

Lahovska, O. A. (2011). Modyfikatsiia zavdan bukhhalterskoho obliku v umovakh upravlinnia oriientovanoho na maksymizatsiiu vartosti pidpryiemstva, Visnyk ZhDTU, 2 (56), 120-125.

Lokhanova, N. O. (2012). Intehratsiini protsesy v obliku v umovakh instytutsionalnykh peretvoren. Kherson: Hrin D. S.

Len, V. S. (2013). Zadachi bukhhalterskoho obliku: vyznachenia ta obgruntuvannia. Retrieved from: http://mev-hnu. at.ua/load/2013/9.

Mjet'jus, M. R. & Perera, M. H. B. (1999). Teorija buhgalterskogo ucheta. Moskow : Audit, JuNITI.

Napadovska, L. V. (2000). Upravlinskyi oblik. Dnipropetrovsk: Nauka i osvita.

Novyi slovnyk ukrainskoi movy. (2000).Kyiv: Akonit.

Orlov, I. V. (2011). Pryznachennia bukhhalterskoho obliku ta yoho istorychna modyfikatsiia. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu, 3 (21), 231-241.

Palij, V. F. & Sokolov, Ja. V. (1984). Teorija buhgalterskogo ucheta. Moskow : Finansy i statistika.

Pacholi, L. (1982). Traktat o schetah i zapisjah. Moskow : Finansy i statistika.

Petruk, O. M. (2005). Harmonizatsiia natsionalnykh system bukhhalterskoho obliku. Zhytomyr: ZhDTU.

Pushkar, M. S. (2002). Filosofiia obliku. Ternopil: Kart-Blansh.

Sokolov Ja. V. (1996). Buhgalterskij uchet: ot istokov do nashih dnej. Moskow : Audit: JuNITI.

Sopko, V. V. (2004). Bukhhalterskyi oblik: kontseptualni osnovy teorii. Kyiv : Profesional.

Hendriksen, Je. S. & Van Breda, M. F. (2000). Teorija buhgalterskogo ucheta. Moskow : Finansy i statistika.

Shvets, V. H. (2006). Teoriia bukhhalterskoho obliku. Kyiv : Znannia.

Sher, I. F. (1892). Opyt nauchnoj razrabotki buhgalterii. Schetovodstvo, 1, 3.

Koller, T., Goedhart, M. & Wessels, D. (n.d.). Measuring and Managing the Value of Companies. Retrieved from: http://books. google.com/books.