Accounting & accountability : changes and challenges in corporate social and environmental reporting
著者
書誌事項
Accounting & accountability : changes and challenges in corporate social and environmental reporting
Prentice Hall, 1996
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注記
Complete revision of: Corporate social reporting / Rob Gray, Dave Owen, Keith Maunders. 1987
References and bibliography: p. 302-328
Includes index
内容説明・目次
内容説明
Aimed at advanced level undergraduate and postgraduate courses in financial reporting, accounting theory or accounting ethics, this cutting-edge text focuses on the role and critical evaluation of corporate social and environmental reporting in meeting the demands for greater systems perspective, and links to reporting practice through the study and analysis of its historical emergence and patterns, as well as recent international developments and initiatives in the field.
目次
Social Accounting and Systems Thinking: The Failures of Accounting and Liberal Economic Democracy.
Social Accounting and Accountability.
Corporate Social Reporting, Social Responsibility, Accounting and Accountants.
The Development of Social and Environmental Accounting and Reporting.
Corporate Social Reporting Practice: An International Perspective.
Corporate Social Reporting Practice: Current Trends in Western Europe.
Social Accounting and the Management Information System.
Social Investment.
The Social Audit Movement.
Accountability, Transparency and Sustainability: The Future for Corporate Social Reporting? Financial Statement Analysis.
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