Metrics

  • citations in SCIndeks: 0
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:3
  • full-text downloads in 30 days:2

Contents

article: 6 from 9  
Back back to result list
2021, vol. 16, iss. 2, pp. 77-92
Overview of individual models of companies performance reporting: Business performances reporting
aVisoka škola "Akademija za poslovnu ekonomiju", Čačak
bBeogradska akademija poslovnih i umetničkih strukovnih studija, Beograd

emailmilospavlovic84@hotmail.com
Keywords: Companies performances; reporting; business reports
Abstract
For years, financial statements have been key instruments of the financial reporting process and a way for companies to communicate, primarily with external, but also internal stakeholders. However, modern business conditions of the company have imposed the need not only for adjustments in the processes related to management and operations, but also in the process of financial reporting and it lead to the business reports. The aim of this paper is to point out the need for reporting on all business performance of the company and not only financial, as well as to point out possible solutions in the form of certain conceptual frameworks. The subject of this paper are various forms of reporting on business performance of the company. The object of research are companies and their performance.
References
*** (2012) Integrated reporting: Performance insight through better business reporting. KPMG, Issue 2, http://www.kpmg.com
AICPA (1994) Improving Business Reporting: A Customer Focus
Elliott, B., Elliott, J. (2011) Financial accounting and reporting. London: Pearson Education Limited, 14th edition
European Commission (EC) (2021) https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting_en, accesed: 8.06.2021
ICAEW-Financial Reporting Faculty (2009) Developments in New Reporting Models: Information for Better Market Initiative. London
IIRC (2013) The International Framework
Institute of chartered Accountants in Australia (ICAA) (2008) Broad Based Business Reporting: The Complete Reporting Tool. Sydney
Kaplan, R., Norton, D. (1996) The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press
Krzus, M. (2009) 20/20 vision: Tomorrow's business reporting. Corporate Governor, spring, www.grantthornton.com
Malinić, S., Savić, B. (2011) Transformacija korporativnog izveštavanja - od finansijskog ka poslovnom izveštavanju. Ekonomski horizonti, vol. 13, br. 1, str. 105-124
Mishra, S. Value Added Reporting: A Close View. http://www.vourarticlelibrary.com/accounting/value-added-reporting/value-addedr-eporting-a-close-view-financialanalysis/67766/, Accesed' 18.12.2015. god
Mosso, D. (2009) Early Warning and Quick Response: Accounting in the Twenty-First Century. Bingley: Emerald, a former vice-chairman of the financial Accounting standards board [fAsb]
Pavlović, M., Đukić, T., Đurić, O. (2016) Izveštavanje o društveno odgovornom poslovanju - integrisano izveštavanje i globalna inicijativa za izveštavanjem o održivosti. Teme, vol. 40, br. 2, str. 763-780
Philips, D. (2009) Recasting the reporting model: A G20 priority. Corporate Reporting blog, www.pwc.blogs.com. 20.02.2009
Public Record Office Victoria (PROS) (2010) Strategic Management Guideline 3: Key Performance Indicators. State of Victoria
Staden, C.J. (2000) The value added statement: Bastion of social reporting or dinosaur of financial reporting. in: Working papers, New Zealand: Massey University
 

About

article language: English
document type: Review Paper
DOI: 10.5937/ekonsig2102077P
received: 09/09/2021
accepted: 01/12/2021
published in SCIndeks: 02/04/2022
Creative Commons License 4.0

Related records

No related records