Thesis-1988-Mathews.pdf (9.72 MB)
Towards the justification and development of a more socially relevant accounting
thesisposted on 2019-06-21, 07:59 authored by M.R. Mathews
This thesis presents arguments in favour of the expenditure of resources on additional disclosures in both the private and public sectors, together with a system of organising the additional reports and other forms of accountability statements. The study is evolutionary rather than revolutionary and envisages the gradual development of a more socially relevant accounting which, on the whole, is guided by the basic principles of current Anglo-American accounting. The objective of the overall thesis is to enable a more socially relevant accounting to be developed, operationalised, practiced and taught within our basic accounting framework. [Continues].
- Business and Economics
Publisher© M.R. Mathews
Publisher statementThis work is made available according to the conditions of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) licence. Full details of this licence are available at: https://creativecommons.org/licenses/by-nc-nd/4.0/
NotesA Master's Thesis. Submitted in partial fulfilment of the requirements for the award of the degree of Master of Philosophy at Loughborough University.