Department of Economics and Business - Universitat Pompeu Fabra

Title:: An attempt to go beyond conventional financial accounting information
Author:: Josep Vallverdú
Date:: November 2000
Abstract:: 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.
Keywords:: Social accounting, externalities, social costs, human resources, company social responsability
JEL codes:: J24, J28, M14, M41
Area of Research:: Finance and Accounting

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