Parker, L. D. (1996) Broad scope accountability the reporting priority. Australian Accounting Review, 6(11), pp. 3-15. (doi: 10.1111/j.1835-2561.1996.tb00002.x)
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Abstract
This paper presents a case for reversing the order of priority given to general-purpose financial reporting objectives so that accountability becomes the objective of primary focus and decision-making becomes the objective of secondary focus. It proposes a wider concept of accountability aimed at serving a broad community-based constituency. The disappointed expectations of report recipients and observers, the potential interests of parties beyond the investors, and criticisms of the decision-making objective are discussed as a precursor to advocating the reshaping and repositioning of accountability.
Item Type: | Articles |
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Status: | Published |
Refereed: | Yes |
Glasgow Author(s) Enlighten ID: | Parker, Professor Lee |
Authors: | Parker, L. D. |
College/School: | College of Social Sciences > Adam Smith Business School > Accounting and Finance |
Journal Name: | Australian Accounting Review |
Publisher: | Wiley |
ISSN: | 1035-6908 |
ISSN (Online): | 1835-2561 |
Published Online: | 31 December 2008 |
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