The Quality of Accounting Information and User's Social Responsibility: Social Aspect
Abstract
The paper deals with the information process from the analyst to the user of information. In doing so, it originally draws attention to the difference between the sense of the user's risk and his response to this feeling. It notes that both are affected by many factors. In this process, the author separates the efficiency and effectiveness of the information process, both of which are a prerequisite for the quality implementation of this process. The author offers a cybernetic model of the process from the risk to the action of an individual. The model allows for easier communication and a systematic approach to asserting social responsibility in the society. This is possible especially through the main criteria of adequate behavior. This is a contribution to the well-being of whole society.
Â
Keywords: Quality of information, Accounting, Risk, Human behavior, Social responsibility.References
Beck U (1992) Risk Society. London: SAGE Publications Ltd.
Bergant Z. (2017) Appropriate Consideration of Added Value Law as a Precondition of Social Responsibility. International conference about social responsibility. Maribor: IRDO, 2017.
http://www.irdo.si/irdo2017/referati/plenarna-bergant.pdf.
Taleb NN (2007) The Black Swan. London: Penguin books.
Taleb N, Nicholas (2009): Errors, Robustness, and the Fourth Quadrant. International Journal of Forecasting, 25:744−759.
Taleb N, Nicholas in Goldstein G. Daniel in Spitznagel W, Mark (2009a): The Six Mistakes Executives Make in Risk Management. Harvard Business Review, Oktober 78-81.
