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An attempt to go beyond conventional financial accounting information

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  • Josep Vallverdú

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.

Suggested Citation

  • Josep Vallverdú, 2000. "An attempt to go beyond conventional financial accounting information," Economics Working Papers 515, Department of Economics and Business, Universitat Pompeu Fabra.
    • Handle: RePEc:upf:upfgen:515
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    File URL: https://econ-papers.upf.edu/papers/515.pdf
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    References listed on IDEAS

    as
    1. Larrinaga, Carlos, 1999. "Perspectivas alternativas de investigación en contabilidad: una revisión," DEE - Documentos de Trabajo. Economía de la Empresa. DB 6385, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Social accounting; externalities; social costs; human resources; company social responsability;
    All these keywords.

    JEL classification:

    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • J28 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Safety; Job Satisfaction; Related Public Policy
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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