Type de ressource
Auteurs/contributeurs
- Missomba, Jean Christian Ewane (Auteur)
- Hanko, Osée (Auteur)
Titre
Accounting Translation of Corporate Social and Environmental Expenditures in Small and Medium Industry: What Evaluation Approach and what Accounting Scheme?
Résumé
The question remains whether societal reporting integrates the field of financial reporting. This old debate is repeated to scrutinize the case of African companies with strong cultural roots, which do not publish alternative societal documents to traditional financial reports. Through stakeholder theory (Jones and Wicks, 1999), this study aims to analyze the phenomenon, by describing the process of accounting recordings for social and environmental information (SEI) identified by the ISO 26 000 standard in an oil Company operating within OHADA Jurisdiction. The results indicate the presence of mandatory SEIs in the financial statements, which visibility depends on the pressure exerted by the State and the accounting regulations in force. Voluntary SEIs are not visible.
Publication
Research Journal of Finance and Accounting
Volume
9
Numéro
2
Pages
25-36
Date
2018
Langue
EN
ISSN
2222-2847
Titre abrégé
Accounting Translation of Corporate Social and Environmental Expenditures in Small and Medium Industry
Référence
Missomba, J. C. E., & Hanko, O. (2018). Accounting Translation of Corporate Social and Environmental Expenditures in Small and Medium Industry: What Evaluation Approach and what Accounting Scheme? Research Journal of Finance and Accounting, 9(2), 25–36. https://www.iiste.org/Journals/index.php/RJFA/article/view/40808/41965
Thématiques
Lien de cet enregistrement