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Paper #515

Título:
An attempt to go beyond conventional financial accounting information
Autor:
Josep VallverdĂș
Fecha:
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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