An Attempt to Go Beyond Conventional Financial Accounting Information
UPF Economics and Business Working Paper No. 515
22 Pages Posted: 29 Jun 2001
Date Written: Undated
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; Responsibility
JEL Classification: J24, J28, M14, M41
Suggested Citation: Suggested Citation
Vallverdu Calafell, Josep, An Attempt to Go Beyond Conventional Financial Accounting Information (Undated). UPF Economics and Business Working Paper No. 515, Available at SSRN: https://ssrn.com/abstract=273399 or http://dx.doi.org/10.2139/ssrn.273399
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