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Broad scope accountability the reporting priority

By Lee D. Parker

Abstract

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

Publisher: Wiley
Year: 1996
OAI identifier: oai:eprints.gla.ac.uk:129626
Provided by: Enlighten
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