Accountancy and social responsibility : an innovative new approach to accountancy theory and practice / Živko Bergant.
Bergant, Živko, author.
2021
HF5625.15 .B47 2021
Available Online

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Title Accountancy and social responsibility : an innovative new approach to accountancy theory and practice / Živko Bergant.
Author Bergant, Živko, author.
ISBN 3030779289 electronic book
9783030779283 electronic book
9783030779276 hardcover
3030779270
DOI https://doi.org/10.1007/978-3-030-77928-3
Published Cham, Switzerland : Palgrave Macmillan, [2021]
Language English
Description 1 online resource : illustrations (black and white).
Other Standard Identifiers 10.1007/978-3-030-77928-3 doi
Call Number HF5625.15 .B47 2021
Dewey Decimal Classification 174.9657
657
Summary 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. Zivko Bergant is assistant professor at the College of Accountancy and Finance in Ljubljana, Slovenia.
Note Chapter 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?.
Bibliography, etc. Note Includes bibliographical references and index.
Access Note Access limited to authorized users.
Source of Description Description based on online resource; title from digital title page (viewed on September 08, 2021).
Series Palgrave studies in impact finance.
Available in Other Form Print version: 9783030779276
Linked Resources Online Access
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Intro
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

3.5.2 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

4.3 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

6.3 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

7.4 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

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