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A Social Critique of Corporate Reporting

A Social Critique of Corporate Reporting : A Semiotic Analysis of Corporate Financial and Environmental Reporting. 企業報告の社会的批判 -企業の財務・環境報告の記号論的分析-

・ISBN 978-0-7546-1938-3 hard

絶版

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著者・編者Crowther, David,
出版社(Ashgate, UK)
出版年月2002
ページ数348 pp.
言語ENG
ニュース番号<487-761 489-672>

解説

This text is concerned with the role of corporate reporting in UK public limited companies. It is a common assumption that the most significant part of any corporate report is the accounting information contained within. This book, however, takes a different view. The central argument is that the purpose of corporate reporting has changed from one primarily of stewardship and accountability to shareholders to a more outward- and forward-looking perspective. The author argues that one of the driving forces for this change in orientation is the discourse of environmental accounting, along with other forces. The book is essentially explorative. The author is concerned with looking at different aspects of the changes in corporate reporting and taking different perspectives in the development of the argument.