Financial accounting theory chapter8无管制财务报告决策-理论导向下的制度问题.ppt

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1、FinancialAccountingTheoryCraigDeeganChapter8Unregulatedfinancialreportingdecisions:ConsiderationsofsystemsorientedtheoriesSlideswrittenbyMichaelaRankinLearningObjectivesInthischapteryouwillbeintroducedtohowcommunityorstakeholders’perceptionscaninfluencethedisclosurepoliciesof

2、anorganisationhowLegitimacyTheoryandStakeholderTheorycanbeappliedtohelpexplainwhyanentitymightelecttomakeparticularvoluntarydisclosures2Copyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeeganLearningObjectivesorganisationallegitimacyandhowcorporatedisclos

3、ureswithinsuchplacesasannualreportscanbeusedasastrategytomaintainorrestorethelegitimacyofanorganisationhowtherespectivepowerandinformationdemandsofparticularstakeholdergroupscaninfluencecorporatedisclosurepoliciestheviewthatasuccessfulorganisationisonethatisabletobalanceorman

4、agethedemands,includinginformationdemands,ofdifferentstakeholdergroups3Copyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeeganSystems-orientedtheoriesLegitimacyandStakeholdertheoriesarebothsystems-basedtheoriesfocusontheroleofinformationanddisclosureinthe

5、relationshipsbetweenorganisations,theState,individualsandgroupstheentityisinfluencedby,andinfluencesthesocietyinwhichitoperates4Copyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeeganPoliticalEconomyTheoryLegitimacyTheoryandStakeholderTheoryderivedfromPol

6、iticalEconomytheorypoliticaleconomy‘isthesocial,politicalandeconomicframeworkwithinwhichhumanlifetakesplace’economicissuescannotbeinvestigatedintheabsenceofconsideringthepolitical,socialandinstitutionalframeworkwithinwhicheconomicactivitytakesplace5Copyright©2000McGraw-HillBo

7、okCo.Aust.PPTt/aFinancialAccountingTheorybyDeeganPoliticalEconomyTheory—continuedCorporatereportsnotconsideredneutralandunbiased,butareaproductoftheinterchangebetweenthecorporationanditsenvironmentTwostreamsofPoliticalEconomytheory:classicalbourgeois6Copyright©2000McGraw-Hill

8、BookCo.Aust.PPTt/aFinancialAccountingTheorybyDeeganClassicalPolitica