Accounting Theory Paper

TRANSFORMATIONS IN BUSINESS & E C O N O M I C S © capital of Lithuania University, 2006 © Bmo University of Technology, 2006 © University of Latvia, 2006 IMPACT OF STAKEHOLDERS INTERESTS ON FINANCIAL ACCOUNTING POLICY-MAKING: THE sequel OF LITHUANIA Kristina Rudžionien? department of finance and Accounting Kaunas Faculty of Humanities capital of Lithuania University Muitines sir. S, LT 44280, Kaunas Lithuania Ph.: (+370 7) 422 926 e-mail: nukioniene@vukhf.lt Kristina Rudžionien?, PhD, is Lecturerat the Department of Finance and Accounting, Kaunas Faculty of Humanities, Vilnius University (VU KHF), Lithuania. In December 2004 K.Rudžionien? successfully defended her doctoral dissertation on political model of monetary write up in an enteiprise at VU KHF. Dr. Rudžionien? has published articles and conference layations on the issues of pecuniary accounting problems and monetary accounting policy- fashioning. Her scientific interests hybridize financial accounting theory, financial accounting policy-making, and governmental accounting. She is in addition working as general accountant in a private enterprise. sure: September, 2004 1 Revision: April, 2005 2Revision: August, 2005 Accepted: November, 2005 ABSTRACT.

This publisher analyses the expectations of particular stakeholder groups affect on corporate financial accounting policy-making in Lithuanian enterprises from the Stakeholder theory perspective. This approach presents a premise that some(prenominal) people can be assort as stakeholders, notwithstanding only the most powerful stakeholders rabbit an impact on enterprise financial accounting policy-making. Companies should seek to prese nt a original and fair view of their financ! ial accomplishment and results while making financial accounting policy because stakeholders necessity informative and truthful accounting data for making proper(ip) decisions. On the basis of confirmable results it could be stated that the impact of different stakeholders interests on financial accounting policy-making depends on the enterprise...If you want to get a full essay, order it on our website: OrderEssay.net

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