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

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

Josep Vallverdu Calafell (Contact Author)

Universitat Pompeu Fabra ( email )

Ramon Trias Fargas 25-27
Department of Economics & Business
08005 Barcelona
Spain
+34 93 542 17 65 (Phone)
+34 93 542 17 46 (Fax)

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