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Risk and Its Social Aspect

In: Accountancy and Social Responsibility

Author

Listed:
  • Živko Bergant

    (College for Accountancy and Finance)

Abstract

In this is very important chapter, the risk and its social aspect are discussed. It stems from existence as the source of human needs and thus also the right to work. Human work in a broader sense creates the value added that means an increase of welfare of people and presents also a source of reserves for risk management. At the same time, value added is main long-term information. It is a prerequisite for company’s long-term survival. Its information content is compared to profit as better measure of companies’ performance. A broader understanding (not only from accounting point of view) of the value added is present and explained. Some advantages and disadvantages of the value added are explained.

Suggested Citation

  • Živko Bergant, 2021. "Risk and Its Social Aspect," Palgrave Studies in Impact Finance, in: Accountancy and Social Responsibility, chapter 0, pages 49-62, Palgrave Macmillan.
    • Handle: RePEc:pal:psifcp:978-3-030-77928-3_4
    DOI: 10.1007/978-3-030-77928-3_4
    as

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