LEADER 03311nam 22006015 450 001 9910495351403321 005 20220116114444.0 010 $a9783030779283 010 $a3030779289 024 7 $a10.1007/978-3-030-77928-3 035 $a(CKB)4100000011996117 035 $a(MiAaPQ)EBC6695861 035 $a(Au-PeEL)EBL6695861 035 $a(OCoLC)1265460489 035 $a(DE-He213)978-3-030-77928-3 035 $a(EXLCZ)994100000011996117 100 $a20210809d2021 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAccountancy and Social Responsibility $eAn Innovative New Approach to Accountancy Theory and Practice /$fby ?ivko Bergant 205 $a1st ed. 2021. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Macmillan,$d2021. 215 $a1 online resource (251 pages) 225 1 $aPalgrave Studies in Impact Finance,$x2662-5113 311 08$a9783030779276 311 08$a3030779270 320 $aIncludes bibliographical references and index. 327 $aChapter 1: Introduction -- Chapter 2: Accounting And Accountancy -- Chapter 3: Accounting And Reporting -- Chapter 4: Risk And Its Social Aspect -- Chapter 5: Law On Value Added -- Chapter 6: Value-Added Statement -- Chapter 7: Management And The Value Added -- Chapter 8: Accountancy, Ethics And Sustainable Development -- Chapter 9: Accountancy And Social Responsibility Aspect -- Chapter 10: The Role and Position of Accountancy -- Chapter 11: Summaries of Findings and Main Points -- Chapter 12: Who Should Do What? 330 $aAccountancy encompasses much more than is normally considered, especially from a social responsibility point of view. This book brings fresh ideas and an innovative approach to accountancy theory and practice as well as critical views about professional thinking in accountancy. The reader will find advanced approaches regarding usiness objectives with social responsibility principles. A new role of accountancy is founded for a sustainable society. The responsibility of individuals is emphasized through behavioural analysis. The book has an interdisciplinary character and will be interesting for students, doctoral students, academics and practitioners as well. The real thread of the book is the risk and responses to the feelings of risk in organizations and also of individuals. On this basis a new role and a new structure of accountancy is offered. ?ivko Bergant is assistant professor at the College of Accountancy and Finance in Ljubljana, Slovenia. 410 0$aPalgrave Studies in Impact Finance,$x2662-5113 606 $aAccounting 606 $aDevelopment economics 606 $aFinancial Accounting 606 $aAccounting 606 $aDevelopment Economics 615 0$aAccounting. 615 0$aDevelopment economics. 615 14$aFinancial Accounting. 615 24$aAccounting. 615 24$aDevelopment Economics. 676 $a174.9657 676 $a657 700 $aBergant$b Z?ivko$0849248 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910495351403321 996 $aAccountancy and Social Responsibility$92084170 997 $aUNINA