会计信息披露外文文献翻译.docx
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会计信息披露外文文献翻译.docx
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文献出处:
EbimoboweiA.AStudyofSocialAccountingDisclosuresintheAnnualReportsofNigerianCompanies[J].AsianJournalofBusinessManagement,2011,3(3):
145-151.
原文
AStudyofSocialAccountingDisclosuresintheAnnualReportsofNigerianCompanies
AppahEbimobowei
Abstract:
Socialaccountingisconcernedwiththedevelopmentofmeasurementsystemtomonitorsocialperformance.Itisrationalassessmentofanddisclosureonsomemeaningfuldomainofcompanies’activitiesthathavesocialimpact.ThisstudyexaminesthepracticeofsocialaccountingdisclosureinNigeriancompanies.FortycompaniesfromeightsectorsquotedintheNigerianStockExchangewererandomlysampled.Datawerecollectedfromtheannualreportsofthecompanies’fortheperiod2005to2007andthelevelofdisclosureismeasuredusingcontentanalysisanddescriptiveanalysis.Thepaperfoundthat82.5%ofthecompaniessampledpresentsocialaccountinginformationintheirannualreports.TheresultsshowthatNigeriancompaniesprefertodisclosesocialaccountinginformationintheDirectorsReport,Chairman’sStatementandNotestotheAccountsintheformofshortqualitativeinformation.Humanresources,communityinvolvementandenvironmentwereidentifiedasthemostpopularthemes.Hence,thepaperrecommendsamongothersthatcompaniesshouldtakesocialaccountingasamoralduty;legislationforallcompaniestodisclosesocialaccountinginformationinNigeria;socialindicatorstobedeveloped at the national level inthe area of employmentopportunities,environmentalcontrol,energyconservation,healthcareetcandprofessionalaccountingbodiesinthecountryshouldcollaboratetoexpandresearchinsocialaccounting.
Keywords:
Annualreports,socialaccounting,socialdisclosure,Nigeria
INTRODUCTION
Theincreasingneedforeveryorganizationtodiscloseintheirannualreportsthevariousactivitiesthataffectthesocietyisbecomingaveryfundamentalissueallovertheworldmostlyindevelopedeconomies,butthisisnotthecaseindevelopingcountrieslikeNigeria.Thisisbecauseorganizationsareparticularlymoreinterestedintheprofitmaximizationobjectivetothedetrimentofthesociety.AccordingtoIyoha (2010),indevelopingcountries,the concernisabout howefficientorganizationsareintermsofhowmuchprofitsaremadeandhowmuchdividendsarepaid.Noseriousthoughtsaregiventosocialissuesintheannualreportsoforganizationssuchasenvironmentalprotection,energysavings,fairbusinesspractice,andcommunityinvolvementsetc.Asechemie(1996)stressthattheabsenceoffinancialdatarelatingtoactionsandarrangementsforsocialconcerninNigeriaisnotinaccordwiththetrendintheUSA,EuropeandCanadawherecompaniesarerequiredtoreportontheeffectofcompliancewithlawsgoverningcorporatesocialconductoncapitalexpenditures,earningsandcompetitiveposition.
TheobjectiveofthispaperistoexaminethesocialaccountingdisclosuresintheannualreportsofNigeriancompanies.Therefore,thecontentofannualreportsmustprovideinformationtousersrelatingtosocialfactors.AsMathews(2002)suggestedinhisstudy,documentingandanalyzingwhatisdisclosedintheareaofsocialaccountingshouldbeoneofthefeatureofcorporatesocialreporting.Hence,thisstudyattemptstoanswertwomainquestions:
(i)whatarethemostpopulartypesofsocialaccountingandhowissocialaccountingdisclosedintheannualreportsofcompaniesinNigeriaand(ii)whereisthelocationofpresentationofsocialaccountingintheannualreportsofcompaniesinNigeria.Toachievethisobjective,thepaperisdividedintofivesections.Thenextsectiondiscussesthetheoreticalandempiricalliteraturesadoptedforthestudy.Sectionthreeexaminesthemethodologyofthestudy;sectionfourexaminesthefindingsanddiscussionswhilethelastsectiondealswiththeconclusionandrecommendations.
Theoriesoncorporatesocialaccountingdisclosurebehavior:
Grayetal.(1995)inOrij(2007)providedamuchcitedcategorizationofsocialaccounting
disclosurestudies.Theytalkedaboutthreebroadclassificationsofdecisionusefulnessstudies,economictheoryandsocialandpoliticaltheory.Thedecisionusefulnessgenerallyrelatestotheusefulnessofaccountinginformation,whichissocialaccountinginthiscase.Thesestudiesareoftwotypes,rankingofinformationonitsperceiveddecision-usefulnessinthefinancialcommunityandinvestigationsofinformationoneffectsonshareprices.TheeconomictheorystudiesareaperipheryofagencytheoryandPositiveAccountingTheory(PAT)research.Thesocialandpoliticaltheoryfocusesonlegitimacytheory(LEGT)andstakeholdertheory(STAKT).LEGTandSTAKTaretheoriesdevelopedoutofpoliticaleconomies.Theyareoverlappingperspectivesinapolitical-economicframew
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