FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER8无管制财务报告决策-理论导向下的制度问题.pptVIP

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FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--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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FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER8无管制财务报告决策-理论导向下的制度问题

PPT t/a Carnegie et al; Financial and Organisational Decision Making Financial Accounting TheoryCraig Deegan Chapter 8 Unregulated financial reporting decisions: Considerations of systems oriented theories Slides written by Michaela Rankin Learning Objectives In this chapter you will be introduced to how community or stakeholders’ perceptions can influence the disclosure policies of an organisation how Legitimacy Theory and Stakeholder Theory can be applied to help explain why an entity might elect to make particular voluntary disclosures Learning Objectives organisational legitimacy and how corporate disclosures within such places as annual reports can be used as a strategy to maintain or restore the legitimacy of an organisation how the respective power and information demands of particular stakeholder groups can influence corporate disclosure policies the view that a successful organisation is one that is able to balance or manage the demands, including information demands, of different stakeholder groups Systems-oriented theories Legitimacy and Stakeholder theories are both systems-based theories focus on the role of information and disclosure in the relationships between organisations, the State, individuals and groups the entity is influenced by, and influences the society in which it operates Political Economy Theory Legitimacy Theory and Stakeholder Theory derived from Political Economy theory political economy ‘is the social, political and economic framework within which human life takes place’ economic issues cannot be investigated in the absence of considering the political, social and institutional framework within which economic activity takes place Political Economy Theory— continued Corporate reports not considered neutral and unbiased, but are a product of the interchange between the corporation and its environment Two streams of Political Economy theory: classical bourgeois Classical Political Economy Theory Related to the works of Marx consid