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2021 | OriginalPaper | Buchkapitel

4. Risk and Its Social Aspect

verfasst von : Živko Bergant

Erschienen in: Accountancy and Social Responsibility

Verlag: Springer International Publishing

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Abstract

In this is very important chapter, the risk and its social aspect are discussed. It stems from existence as the source of human needs and thus also the right to work. Human work in a broader sense creates the value added that means an increase of welfare of people and presents also a source of reserves for risk management. At the same time, value added is main long-term information. It is a prerequisite for company’s long-term survival. Its information content is compared to profit as better measure of companies’ performance. A broader understanding (not only from accounting point of view) of the value added is present and explained. Some advantages and disadvantages of the value added are explained.

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Fußnoten
1
More about pleasure and pain in Bentham (1780).
 
2
More about well-being and its measuring in Stiglitz et al. (2018).
 
3
Leisure time and non-remunerating activities are an important measure of advancing post capitalism (Mason 2019).
 
Literatur
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Zurück zum Zitat Kukoleća, Stevan (1972). Osnovi teorije organizacionih Sistema. Fundamental Theory of Organizational Systems. (In Slovene). Beograd: privredno finansijski vodič. Kukoleća, Stevan (1972). Osnovi teorije organizacionih Sistema. Fundamental Theory of Organizational Systems. (In Slovene). Beograd: privredno finansijski vodič.
Zurück zum Zitat Max-Neef, A. Manfred (1991). Human Scale Development: Conception, Application and Further Reflections. New York: The Apex Press. Max-Neef, A. Manfred (1991). Human Scale Development: Conception, Application and Further Reflections. New York: The Apex Press.
Zurück zum Zitat Mook L. Ingrid, Richmond, B. Jane, Quarter, Jack (2003). Calculating the Value of Volunteer Contributions for Financial Statements. The Philanthropist, Vol. 18, No. 1, pp. 71–83. Mook L. Ingrid, Richmond, B. Jane, Quarter, Jack (2003). Calculating the Value of Volunteer Contributions for Financial Statements. The Philanthropist, Vol. 18, No. 1, pp. 71–83.
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.
Metadaten
Titel
Risk and Its Social Aspect
verfasst von
Živko Bergant
Copyright-Jahr
2021
DOI
https://doi.org/10.1007/978-3-030-77928-3_4