Accountancy and social responsibility : an innovative new approach to accountancy theory and practice / / Zivko Bergant

• Autore: Bergant Živko
• Pubblicazione: Cham, Switzerland : , : Palgrave Macmillan, , [2021]; ©2021
• Descrizione fisica: 1 online resource (251 pages)
• Disciplina: 174.9657
• Soggetto topico: Accounting - Moral and ethical aspects; Social responsibility of business
• Soggetto genere / forma: Electronic books.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Intro -- Preface -- Contents -- List of Figures -- List of Tables -- 1 Introduction -- Reference -- 2 Accounting and Accountancy -- 2.1 The Definition of Accountancy -- 2.2 Accounting and Accountancy in an Organization -- 2.3 Accounting Theory and Its Shortcomings -- 2.4 The Main Process of Accounting -- 2.5 Particular Processes of Accounting -- References -- 3 Accounting and Reporting -- 3.1 Introduction -- 3.2 Managerial Aspect of Reporting -- 3.3 Informational Aspect of Reporting -- 3.4 Operational Aspect of Reporting -- 3.5 Quality of Reporting -- 3.5.1 Introduction -- 3.5.2 Some Delusions in Financial Analysis -- 3.5.2.1 Delusions, Related to Net Working Capital -- 3.5.2.2 Delusions About Statement of Cash Flow -- 3.5.2.3 Delusions About Liquidity Ratios -- 3.5.2.4 The Absence of a Theory About Capital Adequacy Assessment of Organizations -- 3.5.2.5 Delusions About Operating Cash Flow -- 3.5.3 Quality of Information System -- 3.5.4 Quality of Reporting -- 3.5.5 Quality of External Reporting -- 3.6 Reporting and Decision-Making -- References -- 4 Risk and Its Social Aspect -- 4.1 Human Work as the Response to Risk -- 4.2 Creation of Value Added -- 4.3 Basic Definition of Value Added -- 4.4 Information Content of Value Added -- 4.5 Accounting Calculation of Value Added -- 4.6 Broader Understanding of Value Added -- References -- 5 Law on Value Added -- 5.1 Formulating (Reveiling) the Law -- 5.2 Economic and Social Aspects of the Value-Added Law -- 5.3 Guidance of Value Added -- 5.4 The Value-Added Structure -- 5.5 The Distribution of the Surplus Value Added -- References -- 6 Value-Added Statement -- 6.1 A Short History of the Value-Added Statement -- 6.2 The Purpose of the Value-Added Statement -- 6.3 The Principal Content of the Value-Added Statement -- 6.4 Surplus Value-Added Statement -- 6.5 Analysis on the Basis of Value-Added Statement. ; 6.6 Operating Leverage for Surplus Value Added -- 6.7 Financial Leverage for Surplus Value Added -- 6.8 Economics of the Organization, Based on the Surplus Value Added -- 6.9 Some Starting Points for Analyzing the Surplus Value Added -- 6.10 Accounting Ratios About Surplus Value Added -- References -- 7 Management and the Value Added -- 7.1 Introduction -- 7.2 A Comprehensive Model of Management -- 7.3 A Management Model for a Sustainable Development -- 7.4 Cybernetic Model of Management and Value Added -- 7.5 Human Resource Management and Value Added -- 7.6 Investment Policy -- 7.7 Model of a Comprehensive Financial Policy -- References -- 8 Accountancy, Ethics and Sustainable Development -- 8.1 Introduction -- 8.2 Ethical Aspects of Accounting Information -- 8.3 Ethical Aspects of Management in Accountancy -- 8.4 Personal Ethics as a Base of Ethical Behavior of the Organization -- 8.5 Accounting Process Development -- 8.6 Accounting Department Development -- 8.7 The Development of Accounting Theory -- References -- 9 Accountancy and Social Responsibility Aspect -- 9.1 Starting Points to a New Approach -- 9.2 Critical Discussion About Accountancy Theory Concept -- 9.3 Sustainable Development and the Sustainable Future -- 9.4 Accountancy and the Sustainable Future -- 9.5 Social Responsibility Aspect -- 9.6 Critical Remarks on Recent Achievements -- 9.7 Different Behavior of People -- 9.7.1 The First Example -- 9.7.2 The Second Example -- 9.7.3 The Third Example -- 9.7.4 The Fourth Example -- 9.7.5 The Fifth Example -- 9.7.6 The Sixth Example -- 9.8 Risk as a Red Thread of an individual's Activity -- 9.8.1 Biological (Instinctive) Aspect -- 9.8.2 Sociological Aspect -- 9.8.3 Psychological Aspect -- 9.8.4 Economic Aspect -- 9.9 Individual's Accounting Statements -- References -- 10 The Role and Position of Accountancy -- References. ; 11 Summaries of Findings and Main Points -- 12 Who Should Do What? -- 12.1 Invitation -- References -- References -- Index.
• Sommario/riassunto: 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. Zivko Bergant is assistant professor at the College of Accountancy and Finance in Ljubljana, Slovenia.
• Titolo autorizzato: Accountancy and Social Responsibility
• ISBN: 3-030-77928-9
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910495351403321
• Lo trovi qui: Univ. Federico II
• Serie: Palgrave studies in impact finance.