Paper #515
- Título:
- An attempt to go beyond conventional financial accounting information
- Autor:
- Josep Vallverdú
- Data:
- Noviembre 2000
- Resumen:
- 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.
- Palabras clave:
- Social accounting, externalities, social costs, human resources, company social responsability
- Códigos JEL:
- J24, J28, M14, M41
- Área de investigación:
- Finanzas y Contabilidad
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