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2021 | OriginalPaper | Buchkapitel

3. Accounting and Reporting

verfasst von : Živko Bergant

Erschienen in: Accountancy and Social Responsibility

Verlag: Springer International Publishing

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Abstract

This chapter is devoted to reporting that is to be understood separately from the creating of information. It is discussed through three partial systems and also quality of reporting. The latter is given an especial emphasis regarding mistakes in the theory and practice as well. The reporting should cause socially responsible responses from decision-makers. The quality of reporting therefore depends on whether one can make as socially responsible decisions. Accounting reporting is not and should not be neutral, regarding social responsibility. The basic precondition for a good information process is the cooperation and trust between the user and the analyst, for which they are both interested. However, this depends to a large extent on the analyst’s empathy towards the information user.

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Fußnoten
1
Even though the principal financial statements are defined by accounting standards, there is a sufficient scope for specifying them.
 
2
The possible (but common) excuse that decision-makers do not require different (better) information or are satisfied, is not deserving serious consideration.
 
3
Although we may differentiate between these concepts in financial theory, we will not deal with this here. Both terms in principle explain the organization’s ability to settle its liabilities.
 
4
More about this equation in Bergant and Manohin (2020).
 
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Metadaten
Titel
Accounting and Reporting
verfasst von
Živko Bergant
Copyright-Jahr
2021
DOI
https://doi.org/10.1007/978-3-030-77928-3_3