Accountancy and Social Responsibility
An Innovative New Approach to Accountancy Theory and Practice
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Beschreibung
Accountancy encompasses much more than is normally considered, especially from a social responsibility point of view. This book brings fresh ideas and an innovative approach to accountancy theory and practice as well as critical views about professional thinking in accountancy. The reader will find advanced approaches regarding usiness objectives with social responsibility principles.
A new role of accountancy is founded for a sustainable society. The responsibility of individuals is emphasized through behavioural analysis.
The book has an interdisciplinary character and will be interesting for students, doctoral students, academics and practitioners as well. The real thread of the book is the risk and responses to the feelings of risk in organizations and also of individuals. On this basis a new role and a new structure of accountancy is offered.
Živko Bergant is assistant professor at the College of Accountancy and Finance in Ljubljana, Slovenia.
Accountancy encompasses much more than is normally considered, especially from a social responsibility point of view. This book brings fresh ideas and an innovative approach to accountancy theory and practice as well as critical views about professional thinking in accountancy. The reader will find advanced approaches regarding usiness objectives with social responsibility principles.
A new role of accountancy is founded for a sustainable society. The responsibility of individuals is emphasized through behavioural analysis.
The book has an interdisciplinary character and will be interesting for students, doctoral students, academics and practitioners as well. The real thread of the book is the risk and responses to the feelings of risk in organizations and also of individuals. On this basis a new role and a new structure of accountancy is offered.
Brings fresh ideas and an innovative approach to accountancy theory and practice Offers a new structure of accountancy based on social responsibility Provides critical views about professional thinking in accountancy
Autor*in
Živko Bergant
Themen in »Accountancy and Social Responsibility«
Accountancy and social responsibility Economic and social characteristics of VAL Guidance, structure, and distribution of the value added Accounting surplus value-added statement (SVAS) Economic and financial aspects of surplus value added Management model based on value-added Financial policy in the framework of value added Ethics on the basis of value-added law Development and characteristics of recent accounting theory Implementing an efficient accounting information system Fundamental criteria of good accountancy theory