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Трансформація бухгалтерського обліку для цілей соціально-відповідального управління: етичний вимір // Accounting transformation for socially responsible management: ethical approach

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  • Боцян, Тетяна Вікторівна

    (Житомирський державний університет ім. Івана Франка)

Abstract

Focusing on the managerial aspect, the author analyzes the three-dimensional model of corporate social responsibility in terms of managers’ aims in decision-making process in order to determine the directions of accounting information transformation to meet the needs of socially responsible management. It is concluded that the concept of socially responsible business corresponds only to the kind of business where the manager makes decisions based on the current legislation and ethical standards maximizing profits. It corresponds to ethical or ethically universal business. The purpose of the accounting system in this case is to provide managers with sufficient information necessary for conducting business in accordance with the current legislation, ethical norms maximizing profits. The author proves that the variability of accounting information allows managers to take into account the interests of the majority of stakeholders and balance their interests in the context of ethical business. The author states that this approach to the accounting information expands the list of existing accounting paradigms. З метою визначення напрямків трансформації облікової інформації для забезпечення потреб соціально-відповідального управління в статті, зосередившись на управлінському аспекті, автор проаналізувала трисферну модель корпоративної соціальної відповідальності в частині мети прийняття рішень менеджером. В результаті цього зроблено висновок, що поняттю соціально-відповідального відповідає лише той вид бізнесу, де менеджер приймає рішення керуючись чинним законодавством та етичними нормами, максимізуючи при цьому прибуток. Це уособлює етичний або етично-універсальний бізнес. Мета облікової системи в такому бізнесі полягає в забезпеченні управлінського персоналу інформацією достатньою для ведення бізнесу відповідно до чинного законодавства, етичних норм, максимізуючи при цьому прибуток. Встановлено, що в умовах етичного ведення бізнесу, враховувати менеджерам інтереси більшості стейкхолдерів, в процесі прийняття управлінських рішень, та збалансовувати їх інтереси дозволяє варіативність облікової інформації. Автор визначає, що такий підхід до облікової інформації розширює перелік існуючих облікових парадигм.

Suggested Citation

  • Боцян, Тетяна Вікторівна, 2017. "Трансформація бухгалтерського обліку для цілей соціально-відповідального управління: етичний вимір // Accounting transformation for socially responsible management: ethical approach," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 37(2).
    • Handle: RePEc:scn:000pbo:110408
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    References listed on IDEAS

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    1. Schwartz, Mark S. & Carroll, Archie B., 2003. "Corporate Social Responsibility: A Three-Domain Approach," Business Ethics Quarterly, Cambridge University Press, vol. 13(4), pages 503-530, October.
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