001439001 000__ 06539cam\a22006251i\4500
001439001 001__ 1439001
001439001 003__ OCoLC
001439001 005__ 20230309004405.0
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001439001 019__ $$a1263662732$$a1263874839
001439001 020__ $$a3030779289$$qelectronic book
001439001 020__ $$a9783030779283$$qelectronic book
001439001 020__ $$z9783030779276$$qhardcover
001439001 020__ $$z3030779270
001439001 0247_ $$a10.1007/978-3-030-77928-3$$2doi
001439001 035__ $$aSP(OCoLC)1264401995
001439001 040__ $$aUKMGB$$beng$$erda$$epn$$cUKMGB$$dOCLCO$$dGW5XE$$dYDX$$dEBLCP$$dOCLCO$$dOCLCF$$dN$T$$dYDXIT$$dOCLCO$$dUKAHL$$dOCL$$dOCLCO$$dOCLCQ
001439001 049__ $$aISEA
001439001 050_4 $$aHF5625.15$$b.B47 2021
001439001 050_4 $$aHF5635
001439001 08204 $$a174.9657$$223
001439001 08204 $$a657$$223
001439001 1001_ $$aBergant, Živko,$$eauthor.
001439001 24510 $$aAccountancy and social responsibility :$$ban innovative new approach to accountancy theory and practice /$$cŽivko Bergant.
001439001 264_1 $$aCham, Switzerland :$$bPalgrave Macmillan,$$c[2021]
001439001 300__ $$a1 online resource :$$billustrations (black and white).
001439001 336__ $$atext$$btxt$$2rdacontent
001439001 337__ $$acomputer$$bc$$2rdamedia
001439001 338__ $$aonline resource$$bcr$$2rdacarrier
001439001 4901_ $$aPalgrave studies in impact finance
001439001 500__ $$aChapter 1: Introduction.- Chapter 2: Accounting And Accountancy.- Chapter 3: Accounting And Reporting.- Chapter 4: Risk And Its Social Aspect.- Chapter 5: Law On Value Added.- Chapter 6: Value-Added Statement.- Chapter 7: Management And The Value Added.- Chapter 8: Accountancy, Ethics And Sustainable Development.- Chapter 9: Accountancy And Social Responsibility Aspect.- Chapter 10: The Role and Position of Accountancy.- Chapter 11: Summaries of Findings and Main Points.- Chapter 12: Who Should Do What?.
001439001 504__ $$aIncludes bibliographical references and index.
001439001 5050_ $$aIntro -- Preface -- Contents -- List of Figures -- List of Tables -- 1 Introduction -- Reference -- 2 Accounting and Accountancy -- 2.1 The Definition of Accountancy -- 2.2 Accounting and Accountancy in an Organization -- 2.3 Accounting Theory and Its Shortcomings -- 2.4 The Main Process of Accounting -- 2.5 Particular Processes of Accounting -- References -- 3 Accounting and Reporting -- 3.1 Introduction -- 3.2 Managerial Aspect of Reporting -- 3.3 Informational Aspect of Reporting -- 3.4 Operational Aspect of Reporting -- 3.5 Quality of Reporting -- 3.5.1 Introduction
001439001 5058_ $$a3.5.2 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
001439001 5058_ $$a4.3 Basic Definition of Value Added -- 4.4 Information Content of Value Added -- 4.5 Accounting Calculation of Value Added -- 4.6 Broader Understanding of Value Added -- References -- 5 Law on Value Added -- 5.1 Formulating (Reveiling) the Law -- 5.2 Economic and Social Aspects of the Value-Added Law -- 5.3 Guidance of Value Added -- 5.4 The Value-Added Structure -- 5.5 The Distribution of the Surplus Value Added -- References -- 6 Value-Added Statement -- 6.1 A Short History of the Value-Added Statement -- 6.2 The Purpose of the Value-Added Statement
001439001 5058_ $$a6.3 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
001439001 5058_ $$a7.4 Cybernetic Model of Management and Value Added -- 7.5 Human Resource Management and Value Added -- 7.6 Investment Policy -- 7.7 Model of a Comprehensive Financial Policy -- References -- 8 Accountancy, Ethics and Sustainable Development -- 8.1 Introduction -- 8.2 Ethical Aspects of Accounting Information -- 8.3 Ethical Aspects of Management in Accountancy -- 8.4 Personal Ethics as a Base of Ethical Behavior of the Organization -- 8.5 Accounting Process Development -- 8.6 Accounting Department Development -- 8.7 The Development of Accounting Theory -- References
001439001 506__ $$aAccess limited to authorized users.
001439001 520__ $$aAccountancy encompasses much more than is normally considered, especially from a social responsibility point of view. This book brings fresh ideas and an innovative approach to accountancy theory and practice as well as critical views about professional thinking in accountancy. The reader will find advanced approaches regarding usiness objectives with social responsibility principles. A new role of accountancy is founded for a sustainable society. The responsibility of individuals is emphasized through behavioural analysis. The book has an interdisciplinary character and will be interesting for students, doctoral students, academics and practitioners as well. The real thread of the book is the risk and responses to the feelings of risk in organizations and also of individuals. On this basis a new role and a new structure of accountancy is offered. Zivko Bergant is assistant professor at the College of Accountancy and Finance in Ljubljana, Slovenia.
001439001 588__ $$aDescription based on online resource; title from digital title page (viewed on September 08, 2021).
001439001 650_0 $$aAccounting$$xMoral and ethical aspects.
001439001 650_0 $$aAccounting.
001439001 650_0 $$aSocial responsibility of business.
001439001 650_6 $$aEntreprises$$xResponsabilité sociale.
001439001 655_0 $$aElectronic books.
001439001 77608 $$iPrint version:$$z9783030779276
001439001 830_0 $$aPalgrave studies in impact finance.
001439001 852__ $$bebk
001439001 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-77928-3$$zOnline Access$$91397441.1
001439001 909CO $$ooai:library.usi.edu:1439001$$pGLOBAL_SET
001439001 980__ $$aBIB
001439001 980__ $$aEBOOK
001439001 982__ $$aEbook
001439001 983__ $$aOnline
001439001 994__ $$a92$$bISE