会计信息披露外文文献翻译Word下载.docx

会计信息披露外文文献翻译Word下载.docx

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文献出处：

@#@EbimoboweiA.AStudyofSocialAccountingDisclosuresintheAnnualReportsofNigerianCompanies[J].AsianJournalofBusinessManagement,2011,3（3）:

@#@145-151.@#@原文@#@AStudyofSocialAccountingDisclosuresintheAnnualReportsofNigerianCompanies@#@AppahEbimobowei@#@Abstract:

@#@Socialaccountingisconcernedwiththedevelopmentofmeasurementsystemtomonitorsocialperformance.Itisrationalassessmentofanddisclosureonsomemeaningfuldomainofcompanies’activitiesthathavesocialimpact.ThisstudyexaminesthepracticeofsocialaccountingdisclosureinNigeriancompanies.FortycompaniesfromeightsectorsquotedintheNigerianStockExchangewererandomlysampled.Datawerecollectedfromtheannualreportsofthecompanies’fortheperiod2005to2007andthelevelofdisclosureismeasuredusingcontentanalysisanddescriptiveanalysis.Thepaperfoundthat82.5%ofthecompaniessampledpresentsocialaccountinginformationintheirannualreports.TheresultsshowthatNigeriancompaniesprefertodisclosesocialaccountinginformationintheDirectorsReport,Chairman’sStatementandNotestotheAccountsintheformofshortqualitativeinformation.Humanresources,communityinvolvementandenvironmentwereidentifiedasthemostpopularthemes.Hence,thepaperrecommendsamongothersthatcompaniesshouldtakesocialaccountingasamoralduty;@#@legislationforallcompaniestodisclosesocialaccountinginformationinNigeria;@#@socialindicatorstobedeveloped at the national level inthe area of employmentopportunities,environmentalcontrol,energyconservation,healthcareetcandprofessionalaccountingbodiesinthecountryshouldcollaboratetoexpandresearchinsocialaccounting.@#@Keywords:

@#@Annualreports,socialaccounting,socialdisclosure,Nigeria@#@INTRODUCTION@#@Theincreasingneedforeveryorganizationtodiscloseintheirannualreportsthevariousactivitiesthataffectthesocietyisbecomingaveryfundamentalissueallovertheworldmostlyindevelopedeconomies,butthisisnotthecaseindevelopingcountrieslikeNigeria.Thisisbecauseorganizationsareparticularlymoreinterestedintheprofitmaximizationobjectivetothedetrimentofthesociety.AccordingtoIyoha （2010）,indevelopingcountries,the concernisabout howefficientorganizationsareintermsofhowmuchprofitsaremadeandhowmuchdividendsarepaid.Noseriousthoughtsaregiventosocialissuesintheannualreportsoforganizationssuchasenvironmentalprotection,energysavings,fairbusinesspractice,andcommunityinvolvementsetc.Asechemie（1996）stressthattheabsenceoffinancialdatarelatingtoactionsandarrangementsforsocialconcerninNigeriaisnotinaccordwiththetrendintheUSA,EuropeandCanadawherecompaniesarerequiredtoreportontheeffectofcompliancewithlawsgoverningcorporatesocialconductoncapitalexpenditures,earningsandcompetitiveposition.@#@TheobjectiveofthispaperistoexaminethesocialaccountingdisclosuresintheannualreportsofNigeriancompanies.Therefore,thecontentofannualreportsmustprovideinformationtousersrelatingtosocialfactors.AsMathews（2002）suggestedinhisstudy,documentingandanalyzingwhatisdisclosedintheareaofsocialaccountingshouldbeoneofthefeatureofcorporatesocialreporting.Hence,thisstudyattemptstoanswertwomainquestions:

@#@（i）whatarethemostpopulartypesofsocialaccountingandhowissocialaccountingdisclosedintheannualreportsofcompaniesinNigeriaand（ii）whereisthelocationofpresentationofsocialaccountingintheannualreportsofcompaniesinNigeria.Toachievethisobjective,thepaperisdividedintofivesections.Thenextsectiondiscussesthetheoreticalandempiricalliteraturesadoptedforthestudy.Sectionthreeexaminesthemethodologyofthestudy;@#@sectionfourexaminesthefindingsanddiscussionswhilethelastsectiondealswiththeconclusionandrecommendations.@#@Theoriesoncorporatesocialaccountingdisclosurebehavior:

@#@Grayetal.（1995）inOrij（2007）providedamuchcitedcategorizationofsocialaccounting@#@disclosurestudies.Theytalkedaboutthreebroadclassificationsofdecisionusefulnessstudies,economictheoryandsocialandpoliticaltheory.Thedecisionusefulnessgenerallyrelatestotheusefulnessofaccountinginformation,whichissocialaccountinginthiscase.Thesestudiesareoftwotypes,rankingofinformationonitsperceiveddecision-usefulnessinthefinancialcommunityandinvestigationsofinformationoneffectsonshareprices.TheeconomictheorystudiesareaperipheryofagencytheoryandPositiveAccountingTheory（PAT）research.Thesocialandpoliticaltheoryfocusesonlegitimacytheory（LEGT）andstakeholdertheory（STAKT）.LEGTandSTAKTaretheoriesdevelopedoutofpoliticaleconomies.Theyareoverlappingperspectivesinapolitical-economicframew