This research focus on sustainability issue, including the historical revelation of the concept and the connection between this concept and some political issues considering communism and capitalism systems. Additionally, it is put viewpoint into reconsidering some accounting theories and assumptions because of this contemporary topic and introduces justified view of going concern assumption. The researcher discussed some literature review related to sustainability, and academics deal with the concept. It is also, provides new perspective of sustainability far away from the current introduction of sustainability. Thus, the researcher suggests critically reconsider Nash Equilibrium because of this new economic point of view. And the researcher suggests look deeply into some effects of the sustainability issue on accounting, economic, political theorems. Finally, the research suggests that each competitor gets his wealth based on his efforts for equitable distribution of wealth between human resources. Additionally, the focus is on the need for reevaluating some accounting assumption as a reflection of the new era of economic, financial, and non-financial orientation changes. And it suggests modified going concern assumption that may be suitable using Altman’s Z-score, especially after sustainability issue. Thus, it is the time to change the playing roles into the political and economic levels in order to ignore sustainability negative inputs and outputs. Finally, this researcher Throwing a stone into the stagnant water by asking to investigate the relation between sustainability and artificial intelligence, and do we need to solve climate and resources problems using sustainability elements, or do we need to put our hands on the historical development of sustainability in comparable with political and economic factors that caused climate and resources problems?