Failure and the Future of Accounting

Failure and the Future of Accounting

Strategy, Stakeholders, and Business Value

Hatherly, David

Taylor & Francis Ltd

10/2024

240

Mole

9781032925370

Pré-lançamento - envio 15 a 20 dias após a sua edição

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Contents: Preface; The internal and external failure of accounting; The inadequacy of traditional accounting; Feedback failures and the need for a new accounting; The stakeholder knowledge network; Accounting for distributed knowledge; Distributed risk; Accounting for intangibles; Promises; Strategic connectivity; Financialisation; The significance for financial reporting; Illustration of 4S accounts; Summary; Bibliography; Index.
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stakeholder;propositions;opportunity;cash;network;residual;income;balance;sheet;precautionary;4S Accounting;NVP;Vice Versa;Accounting Based Performance Measures;Stakeholder Propositions;Working Capital;Precautionary Cash;Opportunity Cash;Comprehensive Income;Traditional Assets;LEADERS Business Model;Accounting Profit;Stakeholder Network;Sustainable Profit;Customer Proposition;Corporate Development;Residual Income;Cumulative Depreciation;Defined Benefit Pension;Legacy Promises;Closing Balance;Cash Statement;Spot Price;Incurred Loss Model;Expected Loss Model