Accounting and Reporting

Živko Bergant ()
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Živko Bergant: College for Accountancy and Finance

Chapter Chapter 3 in Accountancy and Social Responsibility, 2021, pp 25-47 from Palgrave Macmillan

Abstract: Abstract This chapter is devoted to reporting that is to be understood separately from the creating of information. It is discussed through three partial systems and also quality of reporting. The latter is given an especial emphasis regarding mistakes in the theory and practice as well. The reporting should cause socially responsible responses from decision-makers. The quality of reporting therefore depends on whether one can make as socially responsible decisions. Accounting reporting is not and should not be neutral, regarding social responsibility. The basic precondition for a good information process is the cooperation and trust between the user and the analyst, for which they are both interested. However, this depends to a large extent on the analyst’s empathy towards the information user.

Keywords: Accounting reporting; Quality of reporting; Social responsibility; Decision-making (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:pal:psifcp:978-3-030-77928-3_3

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DOI: 10.1007/978-3-030-77928-3_3

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