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Paper #515

Títol:
An attempt to go beyond conventional financial accounting information
Autor:
Josep VallverdĂș
Data:
Novembre 2000
Resum:
Conventional financial accounting information is slanted in favour of certain economic interests. This paper argues in favour of accounting information capturing and showing relevant aspects of the economic-social situation, and of decision-making based on it allowing for decisions to be taken with economic-social, and not purely economic-weighted, awareness.
Paraules clau:
Social accounting, externalities, social costs, human resources, company social responsability
Codis JEL:
J24, J28, M14, M41
Àrea de Recerca:
Finances i Comptabilitat

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