Zamula, I., Lahovska, O., Shavurska, O., Tanasiieva М. and Travin, V. 2023. Theoretical preconditions for the development of accounting in forestry enterprises on the challenges of sustainable development. Journal of Innovations and Sustainability. 7, 3 (Sep. 2023), 05. DOI:https://doi.org/10.51599/is.2023.07.03.05.