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

Bibliographic Details
Main Author: Bergant, Živko (Author)
Corporate Author: ProQuest (Firm)
Format: eBook
Language:English
Published: Cham, Switzerland : Palgrave Macmillan, [2021]
Series:Palgrave studies in impact finance.
Subjects:
Accounting > Moral and ethical aspects.
Accounting.
Social responsibility of business.
Electronic books.
Online Access:Connect to the full text of this electronic book
Table of Contents:
  • 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