Paper #515

Títol:

An attempt to go beyond conventional financial accounting information

Autor:

Josep Vallverdú

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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