 Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule makingDavid J. Cooper and Wayne Morgan Accounting and Business Research, 2013, vol. 43, issue 4, 418-441 Abstract: We review ways in which corporate reporting might be useful for the government's management of the macro economy and for society's needs for more comprehensive reporting of corporate social and environmental performance. We highlight the constitutive as well as the representational nature of corporate reporting and how accounting subtlety impacts the culture and focus of governments, societies and corporations. Prominent examples are the ways accounting encourages financialisation and fails to account for externalities and the environment. While many proposals for the reform of corporate reporting emphasise more standards and rules, we suggest that what is needed instead are different rules, brought about by a more deliberative approach. A move to deliberation, however, requires that accountants highlight the pervasive but often subtle impacts of accounting. Date: 2013 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441 Ordering information: This journal article can be ordered from DOI: 10.1080/00014788.2013.794411 Access Statistics for this article Accounting and Business Research is currently edited by Vivien Beattie More articles in Accounting and Business Research from Taylor & Francis Journals |
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