search query: @author Pratt, K. C. / total: 3
reference: 1 / 3
« previous | next »
| Author: | Pratt, K. C. Storrar, C. |
| Title: | UK shareholders' lost access to management information |
| Journal: | Accounting and Business Research
1997 : SUMMER, VOL. 27:3, p. 205-218 |
| Index terms: | SHAREHOLDERS MANAGEMENT INFORMATION ACCOUNTING INFORMATION SYSTEMS |
| Language: | eng |
| Abstract: | This stude explores the use of rights and the nature of UK stockholders had to inspect their companies' accounting books. Some factors that contributed to loss of the rights, are identified, and it is considered whether these factors are still relevant. The current system of accountability which bases on audited financial statements, emerged initially as an addition to stockholders' rights of inspection. However rights of inspection ceased to exist, and the accountability system was weakened. New information and communications technology makes possible to restore the benefits of broad-based system of accountability. |
« previous | next »
SCIMA