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Social Responsibility and Accounting: A Possible Binomial

Author

Listed:
  • Josep Vallverdú Calafell
  • Soledad Moya Gutiérrez
  • Antonio Somoza López

Abstract

The main objective of our research is to give some evidence, from a conceptual approach, about the possibility of contributing to the social responsibility development, starting from accounting. Different authors agree that there is a rising need for developing a suitable conceptual framework, which gives information companies should provide in relation to their behavior towards the environment. However, this work intends, not only to analyze the reflection of the companies' behavior in financial information, but also to show how a new accounting framework could facilitate progress in the social responsibility of companies. The paper shows that it is absolutely necessary that accounting defines the way of calculating the results of the company, taking into account the social and economical approach. A key question is a more complete definition of the matching principle, and also to put forward the new requirements for information in relation to the new approach. Copyright International Atlantic Economic Society 2006

Suggested Citation

  • Josep Vallverdú Calafell & Soledad Moya Gutiérrez & Antonio Somoza López, 2006. "Social Responsibility and Accounting: A Possible Binomial," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 12(1), pages 125-130, February.
    • Handle: RePEc:kap:iaecre:v:12:y:2006:i:1:p:125-130:10.1007/s11294-006-6141-z
    DOI: 10.1007/s11294-006-6141-z
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    Cited by:

    1. Ammar Mohammad Awwad Alrjoob, 2015. "The Contribution of Al Hasan Youth City in Social Responsibility (A Case Study – Al Hasan Youth City- Irbid Governorate)," Studies in Social Sciences and Humanities, Research Academy of Social Sciences, vol. 2(2), pages 105-118.
    2. Bilal Fayiz Omar & Nidal Omar Zallom, 2016. "Corporate social responsibility and market value: evidence from Jordan," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 14(1), pages 2-29, July.

    More about this item

    Keywords

    M41;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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