期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2017
卷号：1
期号：4
页码：66-73
语种：English
出版社：Academica Brâncuşi
摘要：Socially responsible and environmentally friendly operations of the companies are equally important to the investors as their successful financial performance. This because the issues of good governance, socially and environmentally correct operations become so important to the public that mistake in any of these domains can almost instantly ruin the meticulously built value of the company shares. However, in most countries, including Republic of Macedonia, the reporting for non-financial activities is out of the domain of the accounting regulations. On the other hand, many researchers and various international organizations dealing with development and promotion of international accounting and financial reporting standards promote the idea that these only seemingly non-financial areas of operations should be addressed in the reports to shareholders together with the financial data. They only diverge in the proposed ways in which this should be done. The aim of our research is to investigate the accounting practice of recording and reporting investment and operational costs of these activities and the way in which they are presented to shareholders in case of Republic of Macedonia. The interviews in a selected large companies revealed that financial managers agree on the benefits of the sustainability and socially related activities accounting and reporting. This reporting helps more elaborated decisions on the side of the all interested parties, inside and outside of the companies. They also believe that the capital expenditure for the purposes of environmental protection is long-term investment, rather than one time cost.
