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Czasopismo
2016 | 12 | nr 4 | 92--104
Tytuł artykułu

Value Added Statement : a Relevant Instrument for Integrated Reporting

Autorzy
Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Value added statement, integrated reporting, CSR, intellectual capital, Abstract: The integrated report is a tool enabling communication of an enterprise with both internal and external stakeholders. The lack of unanimity of stakeholders' opinions on building values, resulting from the differentiation of their access to information, results in the value of the enterprise in the economic sense, evaluated from inside the organization, not complying with the market value evaluated by investors on the basis of available information. As a result, there is a gap of enterprise value. The lack of an integrated report leads to searching for such solutions whose scope and informational quality would build appropriate social-economic solutions with stakeholders. The report on added value is one of the ways of communication with the stakeholders in the area of the value generated by the enterprise. The purpose: The aim is to identify operating enterprises realizing the strategy of social responsibility in the ways of reporting on the information regarding added value as well as preparing the conception of a report indicating the direction of allocation of the generated added value for building financial, human and social capital of a firm. (original abstract)
Czasopismo
Rocznik
Tom
12
Numer
Strony
92--104
Opis fizyczny
Twórcy
  • Bialystok University of Technology, Poland
Bibliografia
  • Bagieńska, A. (2014). Human Capital Financial Results - Research on the Best Employer in Poland. e-Finanse, Vol. 10, No. 3, 40-51.
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  • Bao, B.H., Bao, D.H. (1998). Usefulness of Value Added and Abnormal Economic Earnings: an Empirical Examination. Journal of Business & Accounting, 25(1) & (2), 251- 264.
  • Budimex Corporate Social Report 2014, 2016.
  • Demil, B., Lecocq, X. (2010). Business Model Evolution: In Search of Dynamic Consistency. Long Range Planning, Vol. 43, 227.
  • Dobija, D. (2003). Pomiar i sprawozdawczość kapitału intelektualnego przedsiębiorstwa. Warszawa: Wyd. WSPiZ, Warszawa.
  • Dobija, M. (2012). Alternatywny program badań kapitału ludzkiego. Nierówności Społeczne a Wzrost Gospodarczy, No. 24, 248-267.
  • GRIG4-Part2- Implementation-Manual.pdf Retrieved from https://www.globalreporting.org/resourcelibrary/GRIG4-Part2- Implementation-Manual.pdf.
  • Haller, A., Staden, C. (2014). The Value Added Statement - Appropriate Instrument for Integrated Reporting. Accounting, Auditing & Accountability Journal, Vol. 27, No. 7, 1190-1216.
  • Maji, S.K. (2016). The State of Value Added Statement in India: An Empirical Inquest. Journal of Accounting Research & Auditing Practices, Vol. XV, No. 2.
  • Mandal, N., Goswani, S. (2008). Value Added Statement - a Critical Analysis. Great Lakes Herad Journal, Vol. 2, No. 2, 98-120.
  • Marcinkowska, M. (2012). Sprawozdanie z wartości dodanej - przykład oceny wyników przedsiębiorstwa z perspektywy interesariuszy. ZN Uniw. Szczecińskiego, Finanse, Rynki Finansowe, Ubezpieczenia, No. 51, 335-347.
  • Meek, G.K., Gray, S.J. (1988). The Value Added Statement: An Innovation for U.S. Companies? Accounting Horizons/June.
  • Międzynarodowe Standardy Sprawozdawczości Finansowej (2011). IFRS Fondation. Warszawa: Stowarzyszenie Księgowych w Polsce.
  • Mio, C. (ed.) (2016). Integrated Reporting: A New Accounting Disclosure. Venice: Palgrave Macmillan.
  • Nandi, K.C. (2011). Performance Measures: an Application of Value Added Statement. Journal of Operations Management, Vol. X, No. 3.
  • Papula, J., Volna, J. (2012). A Content Analysis of Intellectual Capital Reporting within Slovak Companies. Proceedings of the European Conference on Intellectual Capital, Academic Publishing International, Helsinki, 363-370. Retrieved from http://www.academia.edu/1615695/A_Content_Analysis_of_Intellectual_Capital_Repor ting_within_ Slovak_Companies.
  • Pong, Ch., Falconer, M. (2005). Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk. Accounting Historians Journal, Vol. 32, No. 2.
  • Porter, M., Kramer, M.R. (2011). Creating Shared Value. Harvard Business Review, Vol. 89, No 1-2, 63-77.
  • Rok, B. (2013). Podstawy odpowiedzialności społecznej w zarządzaniu. Warszawa: Poltext.
  • Rudny, W. (2013). Model biznesowy a tworzenie wartości. Studia Ekonomiczne, AE Katowice nr 141, 98-108.
  • Sveiby, E. (1997). The New Organizational Wealth, Managing & Measuring Knowledge-based Assets. San Francisco: Berrett-Koehler Publishers.
  • Villers, C., Rinaldi, L., Unerman, J. (2014). Integrated Reporting Integrated Reporting: Insights, Gaps and an Agenda for Future Research. Accounting, Auditing & Accountability Journal, Vol. 27 Issue: 7, 1042 - 1067.
  • Volkswagen Group Annual Report 2011-2014.
  • Zott, C., Amit, R. (2007). Business Model Design and the Performance of Entrepreneurial Firms. Organization Science, Vol. 18, Issue. 2.
Typ dokumentu
Bibliografia
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