Broad scope accountability the reporting priority

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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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
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
ISSN (Online):1835-2561
Published Online:31 December 2008

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