Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making created by g David J. Cooper and Wayne Morgan
Material type:
- text
- unmediated
- volume
- 00014788
- HD30.4 ACC
Item type | Current library | Call number | Vol info | Copy number | Status | Notes | Date due | Barcode | |
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Main Library - Special Collections | HD30.4 ACC (Browse shelf(Opens below)) | Vol. 43, no. 4 (pages 418-441) | SP17769 | Not for loan | For in house use |
We review ways in which corporate reporting might be useful for the government's management of the macro economy and for society's needs for more comprehensive reporting of corporate social and environmental performance. We highlight the constitutive as well as the representational nature of corporate reporting and how accounting subtlety impacts the culture and focus of governments, societies and corporations. Prominent examples are the ways accounting encourages financialisation and fails to account for externalities and the environment. While many proposals for the reform of corporate reporting emphasise more standards and rules, we suggest that what is needed instead are different rules, brought about by a more deliberative approach. A move to deliberation, however, requires that accountants highlight the pervasive but often subtle impacts of accounting.
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