摘要：AbstractThe purpose of this study is to synthesize the role of accounting policy making as a political avenue for sustainability agenda. The avenue is required to reduce and cease the existence of gap in current sustainability reporting practices by business enterprises. This study concludes that by adopting sustainable development as human spirit in accounting policy making, the possibilities to transform accounting policies and practices to comply with sustainability concept become possible. Transformative actions intended to overcome deficiencies in existing policies and practices require incorporation of sustainable development spirit into the conceptual framework underlying accounting standards and practices.
