Overview
- Brings fresh ideas and an innovative approach to accountancy theory and practice
- Offers a new structure of accountancy based on social responsibility
- Provides critical views about professional thinking in accountancy
Part of the book series: Palgrave Studies in Impact Finance (SIF)
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About this book
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.
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Keywords
- Accountancy and social responsibility
- Economic and social characteristics of VAL
- Guidance, structure, and distribution of the value added
- Accounting surplus value-added statement (SVAS)
- Economic and financial aspects of surplus value added
- Management model based on value-added
- Financial policy in the framework of value added
- Ethics on the basis of value-added law
- Development and characteristics of recent accounting theory
- Implementing an efficient accounting information system
- Fundamental criteria of good accountancy theory
Table of contents (12 chapters)
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Front Matter
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Back Matter
Authors and Affiliations
About the author
Živko Bergant is assistant professor at the College of Accountancy and Finance in Ljubljana, Slovenia.
Bibliographic Information
Book Title: Accountancy and Social Responsibility
Book Subtitle: An Innovative New Approach to Accountancy Theory and Practice
Authors: Živko Bergant
Series Title: Palgrave Studies in Impact Finance
DOI: https://doi.org/10.1007/978-3-030-77928-3
Publisher: Palgrave Macmillan Cham
eBook Packages: Economics and Finance, Economics and Finance (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021
Hardcover ISBN: 978-3-030-77927-6Published: 11 August 2021
Softcover ISBN: 978-3-030-77930-6Published: 12 August 2022
eBook ISBN: 978-3-030-77928-3Published: 09 August 2021
Series ISSN: 2662-5105
Series E-ISSN: 2662-5113
Edition Number: 1
Number of Pages: XV, 244
Number of Illustrations: 24 b/w illustrations, 1 illustrations in colour
Topics: Financial Accounting, Accounting/Auditing, Development Economics