The Role of Professional Accountants and changes in business reporting
Journal Title: Zarządzanie i Finanse - Year 2014, Vol 12, Issue 2
Abstract
Increase in corporate responsibility for social and invironmental effects of business activities has affected the changes in the approach to the role of professional accountants. Their competences, skills and knowledge allow to improve the reliability and comparability of financial as well as non-financial disclosures in external reporting. It enables companies to build transparent and trust-based relationships with their stakeholders, which create their current and future value. Taking the above into consideration, the aim of this paper is to present: – the evolution of social responsibility reporting, – the International Integrated Reporting Framework proposed by the IIRC, – the role of professional accountants in preparing integrated reports.
Authors and Affiliations
Arleta Szadziewska
Keywords
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