Accountancy and Social Responsibility: An Innovative New Approach to Accountancy Theory and Practice

Preface
Contents
List of Figures
List of Tables
1 Introduction
	Reference
2 Accounting and Accountancy
	2.1 The Definition of Accountancy
	2.2 Accounting and Accountancy in an Organization
	2.3 Accounting Theory and Its Shortcomings
	2.4 The Main Process of Accounting
	2.5 Particular Processes of Accounting
	References
3 Accounting and Reporting
	3.1 Introduction
	3.2 Managerial Aspect of Reporting
	3.3 Informational Aspect of Reporting
	3.4 Operational Aspect of Reporting
	3.5 Quality of Reporting
		3.5.1 Introduction
		3.5.2 Some Delusions in Financial Analysis
			3.5.2.1 Delusions, Related to Net Working Capital
			3.5.2.2 Delusions About Statement of Cash Flow
			3.5.2.3 Delusions About Liquidity Ratios
			3.5.2.4 The Absence of a Theory About Capital Adequacy Assessment of Organizations
			3.5.2.5 Delusions About Operating Cash Flow
		3.5.3 Quality of Information System
		3.5.4 Quality of Reporting
		3.5.5 Quality of External Reporting
	3.6 Reporting and Decision-Making
	References
4 Risk and Its Social Aspect
	4.1 Human Work as the Response to Risk
	4.2 Creation of Value Added
	4.3 Basic Definition of Value Added
	4.4 Information Content of Value Added
	4.5 Accounting Calculation of Value Added
	4.6 Broader Understanding of Value Added
	References
5 Law on Value Added
	5.1 Formulating (Reveiling) the Law
	5.2 Economic and Social Aspects of the Value-Added Law
	5.3 Guidance of Value Added
	5.4 The Value-Added Structure
	5.5 The Distribution of the Surplus Value Added
	References
6 Value-Added Statement
	6.1 A Short History of the Value-Added Statement
	6.2 The Purpose of the Value-Added Statement
	6.3 The Principal Content of the Value-Added Statement
	6.4 Surplus Value-Added Statement
	6.5 Analysis on the Basis of Value-Added Statement
	6.6 Operating Leverage for Surplus Value Added
	6.7 Financial Leverage for Surplus Value Added
	6.8 Economics of the Organization, Based on the Surplus Value Added
	6.9 Some Starting Points for Analyzing the Surplus Value Added
	6.10 Accounting Ratios About Surplus Value Added
	References
7 Management and the Value Added
	7.1 Introduction
	7.2 A Comprehensive Model of Management
	7.3 A Management Model for a Sustainable Development
	7.4 Cybernetic Model of Management and Value Added
	7.5 Human Resource Management and Value Added
	7.6 Investment Policy
	7.7 Model of a Comprehensive Financial Policy
	References
8 Accountancy, Ethics and Sustainable Development
	8.1 Introduction
	8.2 Ethical Aspects of Accounting Information
	8.3 Ethical Aspects of Management in Accountancy
	8.4 Personal Ethics as a Base of Ethical Behavior of the Organization
	8.5 Accounting Process Development
	8.6 Accounting Department Development
	8.7 The Development of Accounting Theory
	References
9 Accountancy and Social Responsibility Aspect
	9.1 Starting Points to a New Approach
	9.2 Critical Discussion About Accountancy Theory Concept
	9.3 Sustainable Development and the Sustainable Future
	9.4 Accountancy and the Sustainable Future
	9.5 Social Responsibility Aspect
	9.6 Critical Remarks on Recent Achievements
	9.7 Different Behavior of People
		9.7.1 The First Example
		9.7.2 The Second Example
		9.7.3 The Third Example
		9.7.4 The Fourth Example
		9.7.5 The Fifth Example
		9.7.6 The Sixth Example
	9.8 Risk as a Red Thread of an individual’s Activity
		9.8.1 Biological (Instinctive) Aspect
		9.8.2 Sociological Aspect
		9.8.3 Psychological Aspect
		9.8.4 Economic Aspect
	9.9 Individual’s Accounting Statements
	References
10 The Role and Position of Accountancy
	References
11 Summaries of Findings and Main Points
12 Who Should Do What?
	12.1 Invitation
	References
References
Index