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Accountancy and Social Responsibility Aspect

In: Accountancy and Social Responsibility

Author

Listed:
  • Živko Bergant

    (College for Accountancy and Finance)

Abstract

This chapter presents the mainstream of the book, it is accountancy from social responsibility perspective. Based on the shortcomings of recent theories and on the implementation of better understanding of accountancy, the concept of comprehensive accountancy theory is offered. It is based on a surplus value added as a common denominator for all objectives in all organizations. It includes three basic areas: principles and rules of accounting process, principles and rules of management in accountancy, and accountancy system, regarding its tangible and intangible resources. It is emphasized that the right way for accountancy development is its social responsibility. Different behavior of people is discussed and crucial causes are found. Individual accounting statements are proposed from social responsibility point of view.

Suggested Citation

  • Živko Bergant, 2021. "Accountancy and Social Responsibility Aspect," Palgrave Studies in Impact Finance, in: Accountancy and Social Responsibility, chapter 0, pages 169-204, Palgrave Macmillan.
  • Handle: RePEc:pal:psifcp:978-3-030-77928-3_9
    DOI: 10.1007/978-3-030-77928-3_9
    as

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