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INTEGRATED REPORTING IN SMEs

Author

Listed:
  • Ranka Mitrovic
  • Ana Jurcic
  • Dragana Trifunovic

Abstract

Globalization, growth in the volume of transactions in the form of foreigndirect investments, an increase of transactions of multinational companies, have led to changesboth in the way of doing business and in the way of business reporting. Irregularities in theoperations of many companies have led to the need for implementation of the CorporateManagement Code. Finally, the need of companies to be social and socially responsible towards thewider social community, but also to the use of resources, has led to the implementation of theReport on sustainable operations. In this connection, the traditional financial statements cannotmeet the new requirements, so it is necessary to have a comprehensive joint report that wouldsatisfy the needs of all stakeholders: employees, owners, managers, suppliers, customers, thegovernment and all others. The aim of this dissertation is reflected in pointing out the importance ofintegrated reporting and the possibility of applying the same in SMEs.

Suggested Citation

  • Ranka Mitrovic & Ana Jurcic & Dragana Trifunovic, 2017. "INTEGRATED REPORTING IN SMEs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(19), pages 1-5.
  • Handle: RePEc:alu:journl:v:1:y:2017:i:19:p:5
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    Keywords

    financial statements; social responsibility; stakeholders; new paradigm;

    JEL classification:

    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • L72 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Mining, Extraction, and Refining: Other Nonrenewable Resources
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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