haku: @indexterm Accountability / yhteensä: 184
viite: 129 / 184
Tekijä: | Ormrod, P. Cleaver, K. |
Otsikko: | Financial reporting and corporate accountability |
Lehti: | Accounting and Business Research
1993 : VOL. 23:91A, p. 431-439 |
Asiasana: | FINANCIAL REPORTING ACCOUNTABILITY POLICY MAKING |
Kieli: | eng |
Tiivistelmä: | An established and growing academic literature has developed around the view of a company as a nexus of contracts. The various implications of this literature, however, appear not to have seeped into the financial reporting and corporate accountability policy-making or policy-influencing structure in the UK. This paper addresses this tension between the theory and practice of an important aspect of corporate accountability by: (i) making a case for the explicit recognition of contracting as a legitimate role of external financial reporting; and (ii) arguing that without this there may be significant economic consequences to a variety of stakeholders and a failure to debate in terms of political realities. |
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