Skip to main content

2021 | OriginalPaper | Buchkapitel

9. Accountancy and Social Responsibility Aspect

verfasst von : Živko Bergant

Erschienen in: Accountancy and Social Responsibility

Verlag: Springer International Publishing

Aktivieren Sie unsere intelligente Suche um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

This chapter presents the mainstream of the book, it is accountancy from social responsibility perspective. Based on the shortcomings of recent theories and on the implementation of better understanding of accountancy, the concept of comprehensive accountancy theory is offered. It is based on a surplus value added as a common denominator for all objectives in all organizations. It includes three basic areas: principles and rules of accounting process, principles and rules of management in accountancy, and accountancy system, regarding its tangible and intangible resources. It is emphasized that the right way for accountancy development is its social responsibility. Different behavior of people is discussed and crucial causes are found. Individual accounting statements are proposed from social responsibility point of view.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Fußnoten
1
More about well-being and its measurement see in Stiglitz et al. (2018).
 
2
One of the arguments often used is that shareholders bear residual risk (Boatright 2000, p. 179) but it is not all the risk in an organization, especially in publicly held corporations. The important part of risk bears stakeholders.
 
3
There are several authors who mistakenly believe that the appropriation of profits by the owners of capital is a base characteristic of capitalism (e.g., Kazmi et al. 2015). It is true, however, that in practice it looks like this.
 
4
More definitions of corporate social responsibility see also in Noufe (2016).
 
5
A comprehensive approach is given in Brooks and Dunn (2018, p. 514).
 
6
Lee in the year 2008 states thirty years of researches that means about fifty years today (Lee 2008, p. 69).
 
7
More about it in Green (2018, p. 2).
 
8
Increasing knowledge, e.g., enhances the ability to perceive the risk, but it does not reduce the sense of risk and sensing in all cases; however, it can even increase it (e.g. Beck 1992).
 
Literatur
Zurück zum Zitat Al-Adeem, K. Rasheed (2010). Accounting Theory: A Neglected Topic in Academic Accounting Research. Doctoral dissertation. Cleveland: Case Western Reserve University. Al-Adeem, K. Rasheed (2010). Accounting Theory: A Neglected Topic in Academic Accounting Research. Doctoral dissertation. Cleveland: Case Western Reserve University.
Zurück zum Zitat Beck, Ulrich (1992). Risk Society. London: Sage. Beck, Ulrich (1992). Risk Society. London: Sage.
Zurück zum Zitat Bergant, Živko (2020). Starting Points to Comprehensive Treatment of Social Responsibility. International Journal of Advances in Management and Economics, Vol. 9. No. 1, pp. 1–7. CrossRef Bergant, Živko (2020). Starting Points to Comprehensive Treatment of Social Responsibility. International Journal of Advances in Management and Economics, Vol. 9. No. 1, pp. 1–7. CrossRef
Zurück zum Zitat Bergant, Živko (2021). Accountancy Information System for Sustainable Future. International Journal of Latest Research in Humanities and Social Science (IJLRHSS), Vol. 4, No. 1, pp. 01–07. Bergant, Živko (2021). Accountancy Information System for Sustainable Future. International Journal of Latest Research in Humanities and Social Science (IJLRHSS), Vol. 4, No. 1, pp. 01–07.
Zurück zum Zitat Boatright, J. John (2000). Ethics and the Conduct of Business. Hoboken, NJ: Prentice-Hall Inc. Boatright, J. John (2000). Ethics and the Conduct of Business. Hoboken, NJ: Prentice-Hall Inc.
Zurück zum Zitat Brooks, J. Leonard, Dunn, Paul (2018). Business and Professional Ethics for Directors, Executives & Accountants. 8th Edition. Bosron: Cangage Learning. Brooks, J. Leonard, Dunn, Paul (2018). Business and Professional Ethics for Directors, Executives & Accountants. 8th Edition. Bosron: Cangage Learning.
Zurück zum Zitat Byars, M. Stephen, Stanberry, Kurt (2018). Business Ethics. Houston, Openstax. Byars, M. Stephen, Stanberry, Kurt (2018). Business Ethics. Houston, Openstax.
Zurück zum Zitat Chow, Hoi Hee (2007) Aholistic approach to business management. Singapore management Review, Vol. 29, No. 1, pp. 73–84. Chow, Hoi Hee (2007) Aholistic approach to business management. Singapore management Review, Vol. 29, No. 1, pp. 73–84.
Zurück zum Zitat Cipolla, M. C. (1988). Allegro ma non troppo. Bologna: Societá editrice il Mulino. Cipolla, M. C. (1988). Allegro ma non troppo. Bologna: Societá editrice il Mulino.
Zurück zum Zitat D’Amato, Alessia, Henderson, Sybil, Florence, Sue (2009). Corporate Social responsibility and Sustainable Business. Greensboro: Center for Creative Leadership. D’Amato, Alessia, Henderson, Sybil, Florence, Sue (2009). Corporate Social responsibility and Sustainable Business. Greensboro: Center for Creative Leadership.
Zurück zum Zitat Davis, López S., et al. (2017). Introducing Personal Social Responsibility as a Key Element to Upgrade CSR. Spanish Journal of Marketing – ESIC, Vol. 21, No. 2, pp. 146–163. Davis, López S., et al. (2017). Introducing Personal Social Responsibility as a Key Element to Upgrade CSR. Spanish Journal of Marketing – ESIC, Vol. 21, No. 2, pp. 146–163.
Zurück zum Zitat Freeman, R. Edward, Harrison, Jeffrey, Hicks, Andrew, Parmar, Bidhan, Simone de Cole (2010). Stakeholder Theory: The State of the Art. Cambridge: Cambridge University Press. Freeman, R. Edward, Harrison, Jeffrey, Hicks, Andrew, Parmar, Bidhan, Simone de Cole (2010). Stakeholder Theory: The State of the Art. Cambridge: Cambridge University Press.
Zurück zum Zitat Gholami, Sajad, et al. (2012). Social Responsibility Accounting: From Theory to Practice. Journal of Basis and Applied Scientific Research, Vol. 2, No. 10. Gholami, Sajad, et al. (2012). Social Responsibility Accounting: From Theory to Practice. Journal of Basis and Applied Scientific Research, Vol. 2, No. 10.
Zurück zum Zitat Godfrey, Jayne, Hodgson, Allan, Tarca, Ann, Hamilton, Jane, Holmes, Scott (2019). Accounting Theory. 7th Edition. Milton: Willey. Godfrey, Jayne, Hodgson, Allan, Tarca, Ann, Hamilton, Jane, Holmes, Scott (2019). Accounting Theory. 7th Edition. Milton: Willey.
Zurück zum Zitat Greene, Robert (2018). The Laws of Human Nature. New York: Penguin Random House LLC. Greene, Robert (2018). The Laws of Human Nature. New York: Penguin Random House LLC.
Zurück zum Zitat Hendriksen, Eldon (1965). Accounting Theory. Homewood: Richard D. Irwin, Inc. Hendriksen, Eldon (1965). Accounting Theory. Homewood: Richard D. Irwin, Inc.
Zurück zum Zitat Hines, D. Ruth (1988). Financial Accounting: in Communicating Reality, We Construct Reality. Accounting, Organization and Society, Vol. 13, No. 3, pp. 251–261. CrossRef Hines, D. Ruth (1988). Financial Accounting: in Communicating Reality, We Construct Reality. Accounting, Organization and Society, Vol. 13, No. 3, pp. 251–261. CrossRef
Zurück zum Zitat Hines, D. Ruth (1992). Accounting: In Communicating a World, We Create a World.. Doctoral dissertation. Lancaster University, 1992. Hines, D. Ruth (1992). Accounting: In Communicating a World, We Create a World.. Doctoral dissertation. Lancaster University, 1992.
Zurück zum Zitat Hodgson, M. Geoffrey (2012). On the Limits of Rational Choice Theory. Economic Thought No. 1/2012, pp. 94−108. Hodgson, M. Geoffrey (2012). On the Limits of Rational Choice Theory. Economic Thought No. 1/2012, pp. 94−108.
Zurück zum Zitat Hopwood, G Anthony (2009). Accounting and the Environment. Accounting, Organization and Society, Vol. 34, No. 3–4, pp. 433–439. Hopwood, G Anthony (2009). Accounting and the Environment. Accounting, Organization and Society, Vol. 34, No. 3–4, pp. 433–439.
Zurück zum Zitat Hutchens, David (2001). The Tip of the Iceberg. Waltham: Pegasus Communications, Inc. Hutchens, David (2001). The Tip of the Iceberg. Waltham: Pegasus Communications, Inc.
Zurück zum Zitat ICCA (2006). The ICCA Handbook on Corporate Social Responsibility. Chichester: Wiley. ICCA (2006). The ICCA Handbook on Corporate Social Responsibility. Chichester: Wiley.
Zurück zum Zitat ICCA (2010). The A to Z of Corporate Social Responsibility. Chichester: Wiley. ICCA (2010). The A to Z of Corporate Social Responsibility. Chichester: Wiley.
Zurück zum Zitat Idowu, O. Samuel, Louche, Céline, Edit. (2011). Theory and Practice of Corporate Social Responsibility. Heidelberg: Springer. Idowu, O. Samuel, Louche, Céline, Edit. (2011). Theory and Practice of Corporate Social Responsibility. Heidelberg: Springer.
Zurück zum Zitat Jones, Stewart (2015). The Routledge Companion to Financial Accounting Theory. New York: Routledge. CrossRef Jones, Stewart (2015). The Routledge Companion to Financial Accounting Theory. New York: Routledge. CrossRef
Zurück zum Zitat Joseph, Augustine (2014). The Need of Personal Responsibility and Integrity in Corporate Social Responsibility Theories. International Journal of Recent Advances in Organizational Behavior and Decision Sciences, Vol. 1, No. 1, pp. 45–67. Joseph, Augustine (2014). The Need of Personal Responsibility and Integrity in Corporate Social Responsibility Theories. International Journal of Recent Advances in Organizational Behavior and Decision Sciences, Vol. 1, No. 1, pp. 45–67.
Zurück zum Zitat Kempner, J. Jack (1968). The Basic Concepts of Accounting. Montana Law Review, Vol. 30, No.1, pp. 1–17. Kempner, J. Jack (1968). The Basic Concepts of Accounting. Montana Law Review, Vol. 30, No.1, pp. 1–17.
Zurück zum Zitat Khan, Majid, Majid, Abdul (2013). The Effect of Corporate Social Responsibility on Profitability and Market Share: A Case of Cement Industry of Pakistan. Academic Journal of Management Sciences, Vol. 2, No. 1, pp. 44−62. Khan, Majid, Majid, Abdul (2013). The Effect of Corporate Social Responsibility on Profitability and Market Share: A Case of Cement Industry of Pakistan. Academic Journal of Management Sciences, Vol. 2, No. 1, pp. 44−62.
Zurück zum Zitat Khan, T. Muhammad, et al. (2012). Corporate Social responsibility (CSR) – Definition, Concepts and Scope (A Review). Universal Journal of Management and Social Sciences, Vol. 2, No. 7, pp. 41–51. Khan, T. Muhammad, et al. (2012). Corporate Social responsibility (CSR) – Definition, Concepts and Scope (A Review). Universal Journal of Management and Social Sciences, Vol. 2, No. 7, pp. 41–51.
Zurück zum Zitat Lee, P. Min-Dong (2008). A Review of the Theories of Corporate Social Responsibility: Its Evolutionary Path and the Road Ahead. International Journal of Management Reviews, Vol. 10, No. 1, pp. 53–73. Lee, P. Min-Dong (2008). A Review of the Theories of Corporate Social Responsibility: Its Evolutionary Path and the Road Ahead. International Journal of Management Reviews, Vol. 10, No. 1, pp. 53–73.
Zurück zum Zitat McPhail, Ken, Walters, Diane (2009). Accounting and Business Ethics. London: Routledge. CrossRef McPhail, Ken, Walters, Diane (2009). Accounting and Business Ethics. London: Routledge. CrossRef
Zurück zum Zitat Miller, Peter (1998). The Margins of Accounting. European Accounting Review, Vol. 7, No. 4, pp. 605–621. CrossRef Miller, Peter (1998). The Margins of Accounting. European Accounting Review, Vol. 7, No. 4, pp. 605–621. CrossRef
Zurück zum Zitat MPRA (2016). Corporate Social Responsibility: A Review on Definitions, Core Characteristics and Theoretical Perspectives. Mediterranean Journal of Social Science, Vol. 6, No. 4, pp. 63–95. MPRA (2016). Corporate Social Responsibility: A Review on Definitions, Core Characteristics and Theoretical Perspectives. Mediterranean Journal of Social Science, Vol. 6, No. 4, pp. 63–95.
Zurück zum Zitat Nuttall, Douglas, Young, Lay (2017). Building the Framework for Absolute Sustainability. OIDA International Journal of Sustainable Development, Canada, Vol. 10, No. 11, pp. 11–32. Nuttall, Douglas, Young, Lay (2017). Building the Framework for Absolute Sustainability. OIDA International Journal of Sustainable Development, Canada, Vol. 10, No. 11, pp. 11–32.
Zurück zum Zitat Ogu, I. Michael (2013). Rational Choice Theory: Assumptions, Strengths, and Greatest Weaknesses in Application outside the Western Milieu Context. Arabian Journal of Business and Management Review ( Nigerian Chapter), Vol. 1, No. 3, pp. 90−99. CrossRef Ogu, I. Michael (2013). Rational Choice Theory: Assumptions, Strengths, and Greatest Weaknesses in Application outside the Western Milieu Context. Arabian Journal of Business and Management Review ( Nigerian Chapter), Vol. 1, No. 3, pp. 90−99. CrossRef
Zurück zum Zitat Rus, V. (1976). Etika in Socializem (In Slovene). Ljubljana: Mladinska knjiga. Rus, V. (1976). Etika in Socializem (In Slovene). Ljubljana: Mladinska knjiga.
Zurück zum Zitat Schaltegger, Stefan, Bennet, Martin, Burrit, Roger (2006). Sustainability Accounting and Reporting. Dordrecht: Springer. Schaltegger, Stefan, Bennet, Martin, Burrit, Roger (2006). Sustainability Accounting and Reporting. Dordrecht: Springer.
Zurück zum Zitat Scott, R. William, O’Brien, C. Patricia (2019). Financial Accounting Theory. Toronto, ON: Pearson Canada Inc. Scott, R. William, O’Brien, C. Patricia (2019). Financial Accounting Theory. Toronto, ON: Pearson Canada Inc.
Zurück zum Zitat Soonawalla, Kazbi (2006). Contemporary Issues in Management Accounting. Oxford: Oxford University Press. Soonawalla, Kazbi (2006). Contemporary Issues in Management Accounting. Oxford: Oxford University Press.
Zurück zum Zitat Stiglitz, E. Joseph, Fitoussi, Jean-Paul, Durand, Martine (2018). For Good Measure: Advancing Research on Well-being Metrics Beyond GDP. Paris: OECD Publishing. Stiglitz, E. Joseph, Fitoussi, Jean-Paul, Durand, Martine (2018). For Good Measure: Advancing Research on Well-being Metrics Beyond GDP. Paris: OECD Publishing.
Zurück zum Zitat Suojanen, W. W. (1954). Accounting Theory and the Large Corporation. The Accounting Review, Julij, 1954, pp. 618−629. Suojanen, W. W. (1954). Accounting Theory and the Large Corporation. The Accounting Review, Julij, 1954, pp. 618−629.
Zurück zum Zitat Taleb, N. Nicholas (2009). Errors, Robustness, and the Fourth Quadrant. International Journal of Forecasting, Vol. 25, pp. 744−759. Taleb, N. Nicholas (2009). Errors, Robustness, and the Fourth Quadrant. International Journal of Forecasting, Vol. 25, pp. 744−759.
Zurück zum Zitat Taleb, N. Nassim (2018). Skin in the Game: Hidden Asymmetries in Daily Life. New York: Random House. Taleb, N. Nassim (2018). Skin in the Game: Hidden Asymmetries in Daily Life. New York: Random House.
Zurück zum Zitat Wan-Jan, W. Saitfuk (2006). Defining Corporate Social Responsibility. Journal of Public Affairs, Vol. 6, August–November, 2006. Wan-Jan, W. Saitfuk (2006). Defining Corporate Social Responsibility. Journal of Public Affairs, Vol. 6, August–November, 2006.
Zurück zum Zitat Zakari, Murtala (2017). The Relationship Between Corporate Social Responsibility and Profitability: The Case of Dangote Cement Plc. Journal of Finance and Accounting, Vol. 5, No. 4, pp. 171–176. Zakari, Murtala (2017). The Relationship Between Corporate Social Responsibility and Profitability: The Case of Dangote Cement Plc. Journal of Finance and Accounting, Vol. 5, No. 4, pp. 171–176.
Metadaten
Titel
Accountancy and Social Responsibility Aspect
verfasst von
Živko Bergant
Copyright-Jahr
2021
DOI
https://doi.org/10.1007/978-3-030-77928-3_9