A SOCIAL RESPONSIBILITY APPROACH TO CORPORATE FINANCIAL REPORTING
A SOCIAL RESPONSIBILITY APPROACH TO CORPORATE FINANCIAL REPORTING
| dc.contributor.author | SALIHU, Zakari Aminu | |
| dc.date.accessioned | 2014-03-05T08:51:03Z | |
| dc.date.available | 2014-03-05T08:51:03Z | |
| dc.date.issued | 1988-04 | |
| dc.description | A Dissertation submitted to the Post-Graduate School, AHMADU BELLO UNIVERSITY, ZARIA In partial fulfillment of the Requirements for the Degree of MASTER OF SCIENCE (Accounting and Finance) April, 1988 | en_US |
| dc.description.abstract | A contemporary topical issue in accounting is the interrelationship between business and the society. Hitherto, most management experts believed that the main, if not the sole objective of a business enterprise was to maximise profit. This assertion is, however, no longer a universally accepted view. Rather than seeking to maximise profit for its stockholders, the modern corporation should be one that aims at generating an optimum level of profit while at the same time, discharging its responsibilities to all 'stakeholders'. The research work was aimed at empirically determining the relevance and desirability of adopting a 'general user' approach to the accounting task of corporate financial reporting. The premise is that published financial reports are at present too constrained in scope and format to adequately reflect on the activities of business corporations. The research procedure was evaluative and involved the analysis and evaluation of both primary (questionnaire responses) and secondary (published financial reports) sources of data. It was established that the criteria for socially-responsive financial reporting should be relevance to user requirements, neutrality in the face of diverse interests, understandability by vi the audience and completeness in content. The findings have revealed that there exists the need and opportunity for expanding the scope of the conventional accounting reports to reflect the needs of their diverse audience. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/3254 | |
| dc.language.iso | en | en_US |
| dc.subject | A SOCIAL, | en_US |
| dc.subject | RESPONSIBILITY, | en_US |
| dc.subject | CORPORATE, | en_US |
| dc.subject | FINANCIAL | en_US |
| dc.title | A SOCIAL RESPONSIBILITY APPROACH TO CORPORATE FINANCIAL REPORTING | en_US |
| dc.type | Thesis | en_US |
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