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PUBH6303
AU
The University of Newcastle
The system-based theories for accounting focuses and takes into consideration the roles and importance of information or data and disclosure requirements in to the relationships between various agencies and organisations such as the Government authorities, private firms, individuals and other groups in the society. The various groups that are influenced by the information’s and financial data for the accounting perspectives are the stakeholders of the company, that is investors, creditors, suppliers, debtors, financial institutions, customers, share holders and auditors. It also includes external agencies such as regulatory and government bodies in the country. The entity or the company is assumed to have an impact and influenced by the country and the society in which the entity operates (Pargendler 2016). The theories based on the accounting system takes into consideration several other theories such as the theory of stakeholders, the theory of legitimacy and the institutional theories.
Positive accounting is the accounting research branch that takes into context the explanations and prediction of the actual practices in accounting. This theory explains and predicts the actual of the accounting practices. The firms contractual view is linked with the theory of positive accounting (Steger 2015). The firm or the enterprise is viewed on the basis of nexus of the contracts and the tool of accounting in order to facilitate the performance and formations of the contracts. In this view point of positive accounting the practices for accounting are evolved in order to provide mitigation of the costs associated with the contracts by establishment of the ex-ante contracts or agreements amongst various parties to the contract.
The conservatism in the accounting process is postulated by the positive accounting theories. This includes contracts for marginal compensations and the contracts for lender’s debt obligations. The studies for value relevance in the case of accounting perspective are viewed on the basis of positive accounting theories (Choudhury and Hoque 2019). The primary objective or the role of the positive accounting approach is to make valuation of the enterprise or the firm. The equity investors of the company or the enterprise emphasises the usefulness of the valuation relevance theory. The positive accounting takes into account the perspective of efficiencies and provides explanations of various managers that choose methods of accounting that represents a true and fair view of the performance of the enterprise. The financial position and performance of the company are stated efficient by adopting the theories of accounting in the reporting process.
The making of wealth for the investors by the companies means that the investors or the shareholders of the company are gained by the way of capital appreciation because of the raise of the stock price and income from dividends that are paid by the company (Lau and Liang 2016). The main objective of the companies is to provide wealth to its investors or shareholders by the way of generating higher returns and profitability from business operations or by the methods of share buy backs and dividend payments by the companies.
The engagement of the stakeholders is the procedure or the process under which the companies or the organisation make communications and to get know the stakeholders of the company. The better understanding by the companies about the stakeholders are done in order to provide confidence and satisfaction. The agreed or the common outcome or the organisational objective and goals are achieved by the companies by the way of engagement of the relevant or the important stakeholders (Shao 2019). It also knows as the fundamental mechanism for accountability since it makes obligations with the companies or the organisation to make involvement of the stakeholders for the identification, responding and understanding to various issues related to sustainability and other concerns.
The timely, efficiently and effectively realise of the information and financial data related to the company that may influence and affects the decision of the investors. The non-regulatory disclosures are the information mainly the qualitative information that are shared by the company within the annual report that are not the part of the rules, regulation and the provisions incorporated by the accounting authorities within the country (PeiZhi and Ramzan 2020). The regulatory authorities include International Financial Regulatory and System, Generally Accepted Accounting of Principals and the Market Regulators of the respective countries. The company shares various information regarding the history and future projection of the business operations that are not required within the laws and provisions of the regulatory authorities. These are mainly done to attract more investors and build more confidence amongst the investors in the market, in order to purchase the stocks of the company.
Sustainability reporting is the communications and disclosures of governance, social and environmental objectives and goals of the companies. It is basically the ESG framework that the company may follow or implement in order to create sustainability and perpetuity of the business operations with the society. The ESG takes into consideration the Environmental, Social and Governance structure of a company (Ducassy and Montandrau 2015).
Integrated reporting is a concise or effective communication of the strategies of the organisation for the performance, governance and prospects in the case of the external factors in the environment that often leads to the creation and development of short term, medium term and long-term value creation of the company.
The corporate social reporting reflects the activities related to the corporation on the respective society in which the corporation operates. The effective and timely reporting of the financial information by the corporations’ results into the corporate social reporting. The core or the vital part of the corporate social reporting includes the measurements, calculations and reporting of the social performance of the profitable or the profit-oriented corporation or organisations (Yamori, Harimaya and Tomimura 2017).
The meaning of the stakeholder’s engagement is the systematic and conceptual analyses, evaluation, identifications, implementation and planning of various actions that are designed to influence the decision-making capacity and knowledge of the stakeholders of the corporation. The strategy of stakeholder’s engagement clarifies and provides extensive identification of the needs of the key or the important groups and the sponsors that plays an important or vital role for ensuing the needs and obligations of the corporations that are to be met.
As opined by Andriof and Waddock (2017) the stakeholders of the corporation include investors or the shareholders of the company, traders in the market, creditors, suppliers, financial institutions, debtors, customers and various regulatory agencies such as law agencies, market regulators and statutory auditors. The investors or the shareholders of the company who purchases shares of the company for future capital appreciation by the way of sale of the stocks at a higher price than the costs of purchase and by the way of dividends from the company. The corporations have to provide true and fair position and financial statues by the way of effective reporting of financial data and other vital information that are relevant for decision making capability of the general investors in the market. The creditors of the company include the banks and financial institutions that provides loans and debt to the corporation for short term as well as long term needs.
As stated by Blok, V., Hoffmans and Wubben (2015) the corporations have to provide proper financial information related to p0froitability and previous debt obligations of the company to its creditors. The auditors or the statutory audit required various financial data related to stability, solvency, profitability, liquidity and also looks into the standard regulatory obligations and provisions that are maintained by the company while reporting of the financial information dui ng the financial years. As opined by Luoma-Aho (2015) the various government regulatory authorities such s tax authorities and market regulatory authorities looks at the financial reports and quarterly financial report of the corporations in order to identify the profitability and solvency of the company during the financial year. The credit rating agencies looks at the total debt obligations, leverage matrices and solvency of the corporation in order to provide rations about the solvency of the firm.
The reports on the performance of the corporation are the main focus under the financial accounting. The reporting of the financial accounts is for the external audiences.
Management accounting focuses on providing information and report to the top management and board of directors of the company (Paniagua, Rivelles and Sapena 2018). The decision of the company regarding the current performance and future projections are evaluated by this accounting approach. The reporting of the management accounting is done for the internal audience of the corporation.
The theory of accounting that helps to engage the stakeholders of the corporations are the financial accounting, that includes various financial statements such as Statement Income or Profit & Loss Statement, Statement of Balance Sheet, Cash flow Statement and Statement showing Changes in Equity. The Income Statement provides information regarding the profitability of the company during the financial year to the external audiences. The Statement of Balance Sheet provides information regarding the solvency and efficiency of the company during the financial year (Kusum and Ayumardani 2016). The Cash Flow statement incorporates information regarding the cash flows generated from operations, investments and financing activities of the company and provides relevant information regarding the cash balances of the company during the financial years.
The statement showing changes in the equity provides information regarding the equity capital of the company and equity ownerships of the company during the financial years. Whereas the management accounting reports about the various operations related to business that helps the management in order to make short term as well as longer term financial decision (Garas and ElMassah 2018). It includes calculation of the budgets in order to qualify the operation decision that are made by the company during the period (Arora and Sharma 2016). The management accounting techniques helps to perform future prediction of the company’s performance, helps to make the sale or buy decisions, identify the prediction of the cash flows, evaluating the performance-based variances and the helps to make comprehensively analyses of the percentage rate of returns.
The responsibility of the corporation is to oblige and maintain the standards of accounting that fixed by International Financial Reporting of the Standard and Generally Accepted Accounting of Principals. The accounting theories are vital and relevant in order to report the financial performance and financial status of the company in an effective and efficient manner (Modell, Vinnari and Lukka 2017). The responsibility of the corporation is to provide accurate financial information and to generate true and the fair view about the financial status of the company during the financial years.
The assignment regarding accounting theory and perspective is vital as it provides comprehensive analysis of the importance of accounting theories for the effective and efficient reporting of the financial data in order to provide extensive decision-making capacity to all the stakeholders in the society. knowledge about the accounting theories is important as it aware the general investors regarding the reporting standards and accounting information that influences the general decision-making capacity for making investment decisions (Zyznarska-Dworczak 2017).
A researcher should access data from the primary sources such as direct interviews with the stakeholders, management of the companies and the board of directors. The researcher might also access data from various secondary data from the data banks, making surveys, evaluation of previous articles of the topics and by analyses of the annual reports, quarterly reports and financial statements of the companies (Rashid 2018).
The data sources that are used for this particular assignment project are from the secondary data sources that is from the data banks, evaluation of the previous article and through analyses of the annual reports, quarterly reports and financial statements of the companies.
Mixed method of study indicates research methodology that takes into account the systematic and efficient integration of quantitative as well as qualitative information within a particular investigation or a research project (Coates and John 2018). It refers to effective integration of information during the discussion, analyses and collection of the data.
Mixes study method for performing a research project is appropriate as it integrates various qualitative and quantitative information, that helps to provide a comprehensive analysis of the study.
Why legitimacy in accountability is regarded as the vital or a key element to the success in corporate governance framework?
Sub questions for the evaluation of the research:
What is corporate governance?
What is legitimacy of corporate governance?
What is accountability in corporate governance?
What is business related legitimacy?
Accountability of Corporate Governance is the main area of interest in the research report. Corporate accountability means the responsibilities and obligations that are given by the corporations for the explanations and reasoning of the code of conduct and actions (Schneider and Scherer 2015). The corporate governance includes providing true and the fair view about the financial performance of the company during the financial years and to make effective communications by the management of the companies with the stakeholders at a periodical and regular interval basis.
The paper takes a differentiated perspective. The usual of the quartet of the accountability and legitimacy of social responsibility questions. The aper seeks of not what the mechanisms are necessarily to make the actors and the agencies in decentred regulatory regimes of accountability or even the legitimacy, not even with the accordance of the values, or with the respect to whom they should make accountable in the process of regulations (Keay and Loughrey 2015).
Rather the study takes the perspective of those on whom the demand is being made and to ask them the question of how to respond to the questions of accountability and legitimacy in the context of corporate governance structure. The question of what happens to the different accountability and the legitimacy framework demands that are made and what are the roles to the object of legitimacy and accountability demand that play in the shaping of the effective corporate governance of the organisation (Wenqing, Fengguo and Genqiang 2015). This is of the interest in the right of own, however it the prior logically that the question that are to be asked before any powering of the proposal made.
Corporate governance is a combination or mixture of laws, rules, regulation, processes and procedures under which the corporations and business organisations are controlled, operated and regulated. The stakeholders of the corporations are affected and influenced by the internal and the external factors that encompasses the interest of the organisations. The top-level management and the board of directors of the corporation have the responsibility to create the corporate governance structure framework that takes into account the conducts of the business operations that are aligned with the organisational goals and objectives (Deb 2019). The effective corporate governance framework enhances the effectiveness of the business operations of the company as all the works and organisational jobs are segregated at various levels of the management.
Incorporation of effective corporate governance framework includes effective internal control mechanism to control and supervise the day-to-day operations of the business and align the individual goals and objectives with the organisational goals of the company. Corporate governance includes internal audit, that helps to make future projections about the costs and revenues of the company. Internal audit conducts periodical internal audit in order to check any variances or deviations between the actual performance with the expected budgeted performance. It also helps to mitigate the variations of the actual results with the projected results to increase the productivity of the business operations (Bromwich and Scapens 2016). The internal audit department within the corporation reports directly to the boards of directors of the company.
The corporate governance mechanism overviews the legal and regulatory factors that the corporates have to follow to run its business operations. Various laws and regulations regarding the conducting of Annual General meeting, extraordinary general meetings, board meetings, rules, policies and procedures regarding acquisition of debts, reporting of the financial statements, providing quarterly reports and periodical payments of taxes and licensing fees to the government authorities. The effective corporate governance in a company includes making necessary policies and procedures to provide clear and transparent view of the financial statements to the stakeholders in the society (Baryannis et al. 2019). Corporate governance framework overviews the policies and procedures in maintain the books of accounts and effective reporting of the financial statements as provided under the guidelines and provisions laid down by International Financial Reporting of the Standards and Generally Accepted Accounting of Principals.
Incorporation of corporate governance with the corporate system enhances the accountability of reporting of the financial data thereby increasing the transparency and fair reporting of the financial performance of the company during the financial year. As board of directors and top-level management of the company will be directly responsible and liable for mis reporting of the financial status of the company (Aryee et al. 2015). Accountability in the corporate scenario includes non-financial or non-quantitative areas that are sustainability and social responsibility. Corporate accountability focuses not only on the financial productivity and performance of the company or not only incudes enhancing the value of the shareholder’s funds but also takes into consideration the wellbeing of other stakeholders of the company such as members in the society and the employees. The impact and effects of the business operations and action of the publicly traded companies on the society and on the environment falls under the responsibility of the management of the company under the corporate accountability framework (Rahnamay, Roodposhti and Kharadyar 2016).
The publicly traded companies as per the laws and obligation of the market regulators all over the world have to maintain and develop corporate accountability report within the annual report of the company during every financial year. Corporation accountability are vital for the concept of ethical investments, that the investors who follow the environmental, social and governance structure of investment hypothesis. Legitimacy in accountability refers to the development of financial statements and accounting transactions by following prover accounting theories and provisions (Hopper and Bui 2016). This creates standardisation of the financial reporting of every corporations within the society.
legitimacy is the precondition of the business licenses in order to operate within the society and the supply of the resources that are necessary for investments, business partners, sales and committed employees of the organisation. Organisational legitimacy is important to seek the social values that are associated by the activities and norms of the acceptable behaviour in the larger system of social values. It reduces the organisational threats that are faced by the organisation if disparity between the two-value system arises.
The debate of the legitimacy and accountability in the corporate governance framework especially at the level of transitional often takes into account and depicts the organisational agencies which are disconnected and are not grounded in any of the particular sector in the society or in the state. The institutional theories emphasises that all the actors and the agencies are embedded in the social institutions, from that the derivation of legitimacy are derived. The conception of legitimacy and accountability outlined have the strong affinity with the theory of institutional and some of the branches of it.
The relevance of the respondents of the research question of the meaning of corporate governance and the importance for the research topic are described below.
Corporate governance is the bunch or amalgamation of rules, processes, procedures and regulations under which the companies are controlled, managed and directed. The balance of the company’s interest and the interest of various stakeholders that are associated with the company under the framework of the corporate governance system. As stated by Keay and Loughrey (2015) the stakeholders of the corporates involve shareholders, investors, traders, management of the company, employees, executives, customers, financers, suppliers and the community in general within the society. The attainment of the objectives of the corporates can be done by following and incorporating corporate governance system framework. It encompasses and covers several aspects of the management from the plan of actions, internal control system, disclosures of the corporates and the measurement of the performance. The board of directors of the companies are the primary or the important force that are influenced by the corporate governance system. The corporate governance takes into consideration the environmental awareness, managerial strategies, ethics related behaviour, management of risk and compensation.
The basic and the important functions and the principals of corporate governance are fairness, responsibility, accountability and transparency. The articles also provide conceptual analysis of the comprehensive understandings of the corporate governance framework. Governance of the corporates are important to set the rules, polices, controls and resolution in order to evaluate the corporation behaviours (Becker and Smidt 2016). The board of directors of the company plays are more and pivotal roles in the governance and are directly responsible of any issues related to mis management and un due reporting and omission in the financial statements. The integrity of the business and the furfure direction of the business operations are shown by the incorporation of corporate governance framework that are important to the investors and shareholders of the company.
As opined by Moore (2015) this indicates that the corporate governance helps to promote the financial stability and viability by enhancing and developing the long-term opportunities for investment for the participants in the market. the article also focuses on the vital issues for effective communications of the company’s corporate governance framework that are the key parts of the shareholder’s relations and for the community. Effective and high level of corporate governance are important for the companies in order to maintain perpetuity and enhance the productivity of the business in the market. Good and effective corporate governance does not only take into consideration the profitability and productivity of the company but also includes effective and fair governance practices. Efficient and transparent policies, rules and procedures are created by the corporate governance system framework under which the directors, shareholders and employees’ goals are aligned with the organisational goals (Ritchie and Jiang 2019).
The relevance of the respondents of the research question of the legitimacy of the corporate governance and the importance for the research topic are described below.
The company has to take into consideration legitimacy notions in order to prosper and exist in the society. legitimacy is the laws, by laws, rules and regulations for the firm’s licence to operate in the society. legitimacy helps to control, mange and govern the corporates within the society. The theory of legitimacy seeks that the corporates should operates within the bounds or the norms of the society. as stated by Christensen et al. (2015) it states the rules and regulation of how a corporation will function its operation by marinating the code of conduct in its business operations. Corporation legitimacy is the vital and the key concepts in the corporate social responsibility. The important purpose of maintaining the legitimacy is to create attraction and facilitate economic of the resources in order to gain and manage the political and social support. It lays down the provisions of acting of the business organisation within the society.
The relevance of the respondents of the research question of the accountability in corporate governance and the importance for the research topic are described below.
In this article the issues of accountability in the corporate scenarios are evaluated. The corporation accountability is the responsibility and obligation to provide a reason and explanations on the code of conduct and the action soft h corporates. Under this process the board of directors of the companies have to incorporate and establish effective communications at a periodical basis and to provide a clear and transparent view about the financial performance of the company in the financial statements. As opined by Keay and Loughrey (2015) under the corporate governance framework, the three factors are incorporate that is accountability related to the financial and other vital information of the company, responsibility of the management of the company in case of any discrepancies and transparency related to generation of accurate and unbiased financial data and other important information of the company to the general public, investors and stakeholders of the company (Franklin et al. 2017).
The relevance of the respondents of the research question of legitimacy of accountability in the corporate governance framework for the research topic are described below.
The institutional theory suggests that legitimacy is the central to the organisational survival and the development. Legitimacy means social acceptability and creditability of the generalized assumptions and perception that the actions and working of the entity are proper, desirable and appropriate within the socially constructed and developed system of the values, beliefs, norms and definitions. The understanding of legitimacy has a clear and concise link to the set of the above-mentioned functions. Moreover, legitimacy is the perceived rights for governance. The notion of accountability as posited as rationalised can also be formed and developed from the basis of institutional view.
As stated by Schneider and Scherer (2015) the argument presented in here is the accountability is not an abstract and technical processes. The conceptions of accountability run hand in hand of the mechanistic accountability of the portrayals. The legitimacy is very important for the perspective of accountability in the area of corporate governance as it clearly defines the rules, regulations, policies, procedures and provides general provisions and guidelines for responsibility of maintain ethical concepts and laws that are defined by the authorities (Farhi and Gourio 2018).
This reduces and eliminates the accounting frauds that may happen due to non-accountability and lack of legitimacy within the organisation. as stated by Kraft and Wolf (2018) this helps to protect the interest of the investors and other stakeholders are related or associated directly or indirectly with the organisation. Accountability in the perspective of corporate governance helps to make smooth running of the business operations and helps to implement productivity, efficiency and perpetuity within the organisation.
The paper incorporates the further theoretical of the steps and, pursuing the interplays of the institutionalisms with the discourse of the theory. In the final stage the theoretical paper proposes a furthermore theoretical steps in to the legitimacy community Ethics applied to the practicality of the application of the moral considerations. The ethical concepts with respect to the real world of the actions and the moral consideration in the areas public and the private life. Business ethics for making a research includes questionary regarding the duties and issues of the general pubic and the employees or the management of the organisation (Albanese, Andersen and Iabichino 2015).
The principals of the ethics in the research study discusses the intellectual property, conscious on the multiple roles, follow the rules of informed consent, respect the privacy and confidentiality. Ethical approval is not required in the use of secondary data from the data banks, quarterly reports, financial statements and annual reports of the company as they are in the public domain. The level of risk in the research especially from the primary sources mat occur due to lack of confidentiality and trust from the other side. The appropriate treatment of risk and the suggestions related to appraise treatment of risk are to made before making the finalised dicis9ion on starting a research paper.
The accounting theories related to theory of agency from the financial viewpoint are constructed to perform the research paper. Under this research paper accounting theory related to principals of cost are implemented. the cost principal states that the recoding of all the assets of the company should be done as soon as they are purchased or acquired by the organisation. The principal of matching states that it takes into account all the accounting or financial transactions that are done by the company during a particular financial year (Woods, Linsley and Maffei 2016). The principals of materiality states that only the transactions related to monetary in nature are recorded. Only the completed transactions are to be recorded and not the pending or the futuristic transactions that are predicted to happen are not be recorded under this principal.
The principal of conservatism states that the businesses can be impacted significantly from the liabilities. Under this principal all the potential and the existing principals are to receded. The principal of time based indicates that the business organisation has to report all the results from its operations under a standard period of time (Kim and Zhang 2016). The principal of consistency indicates that the companies have to follow the single standard accounting method and principal in order to records the financial data and to prepare the financial statements.
The expectation from this research paper is that the accountability in the corporate governance is to be clearly maintained by all the organisations and corporation that are operating within the society in order to crate harmony and productivity amongst all the stakeholders within the society (Finkelstein et al. 2017). The corporates have to follow the rule of law and provisions as initiated and highlighted by International Financial Reporting of System and Generally Accepted Accounting of the Principals for reporting of the financial statements of the company during the financial year.
The research study should be conducted by the use of secondary data sourced from the data banks and information from the quarterly reports, financial statements, annual reports and from the previous articles and journals. This study is conducted by expensive use of the secondary data sources, as the use of secondary data reduces the risk associated with the ethical standards of the research. As the data are publicly available are mitigates the risks arising from confidentiality and privacy of the research participants (Konchitchki, Luo, Ma and Wu 2016).
Implementation of corporate governance is vital for enhancing the productivity, sustainability and harmony amongst the stakeholders in the society. As effective corporate governance enhances the internal control, internal audit, maintaining and following of rules, regulations and laws, adopting strategies for future projection and improved communication within the organisation and effective reporting of true and fair view of the financial performance of the company.
The accountability enhances the responsibility of the management and the board of directors of the corporates to efficiently follow the code of conduct, laws and provisions as initiated by regulatory authorities within the country.
Effective linkage of accountability can be done by the willingness form the top management and board of directors of the corporates and strong rule of law within the society.
Accountability plays a vital role and is an important element within the framework of corporate governance structure. As it makes businesses more sustainable, transparent and enhances the level of productivity within the organisation.
The arrangements of the corporate governance are legitimate of socially developed institutional logic that increases the effectiveness of the system of reporting, maintains of accounts and to depict the true and the fair view of the financial status of the corporates.
Accountability is the pillar of good and effective corporate governance as board accountability is responsible for all the activities of the company and presents a true and fair, balanced and the understandable assessments of the position of the organisation and the prospects of the stakeholders.
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