Broad Scope Accountability the Reporting Priority
作者:
Lee D. Parker,
期刊:
Australian Accounting Review
(WILEY Available online 1996)
卷期:
Volume 6,
issue 11
页码: 3-15
ISSN:1035-6908
年代: 1996
DOI:10.1111/j.1835-2561.1996.tb00002.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
This paper presents a case for reversing the order of priority given to general‐purpose financial reporting objectives so that accountability becomes the objective of primary focus and decision‐making becomes the objective of secondary focus. It proposes a wider concept of accountability aimed at serving a broad community‐based constituency. The disappointed expectations of report recipients and observers, the potential interests of parties beyond the investors, and criticisms of the decision‐making objective are discussed as a precursor to advocating the reshaping and repositioning of account
点击下载:
PDF
(1122KB)
返 回