Accountancy and Social Responsibility Aspect

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

Chapter Chapter 9 in Accountancy and Social Responsibility, 2021, pp 169-204 from Palgrave Macmillan

Abstract: Abstract This chapter presents the mainstream of the book, it is accountancy from social responsibility perspective. Based on the shortcomings of recent theories and on the implementation of better understanding of accountancy, the concept of comprehensive accountancy theory is offered. It is based on a surplus value added as a common denominator for all objectives in all organizations. It includes three basic areas: principles and rules of accounting process, principles and rules of management in accountancy, and accountancy system, regarding its tangible and intangible resources. It is emphasized that the right way for accountancy development is its social responsibility. Different behavior of people is discussed and crucial causes are found. Individual accounting statements are proposed from social responsibility point of view.

Keywords: Accountancy theory; Accountancy development; Sustainable accountancy; Individual accounting statements. (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_9

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DOI: 10.1007/978-3-030-77928-3_9

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