search query: @indexterm DISCLOSURE OF INFORMATION / total: 199
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| Author: | Bedford, N. |
| Title: | The New Scope of Accounting Information. (!Kaefer, K.) |
| Journal: | Unternehmung
1988 : JAN, VOL. 42:1, p. 77-85 |
| Index terms: | ACCOUNTING DISCLOSURE OF INFORMATION |
| Language: | eng |
| Abstract: | The evolution in accounting thought and practice is described. Recent research findings are discussed. The need for a broader framework of the accounting discipline is emphasized. Propositions for this new framework are formulated, which are based on the observation, measurement, analysis, and disclosure functions of the accounting theory and practice. Conclusions are drawn which express the necessity to make a significant change in the nature, content, and scope of accounting. In particular, it is suggested that accounting now needs to provide information on the external events and circumstances that influence the organizational activities. |
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