Contabilidad y Gobierno Corporativo
Keywords:
Accounting, Corporate governance, Shareholders, StakeholdersAbstract
When someone talks about Corporate Governance usually refers to control system and accounting system together, but few works published analyzed the distinction between these two systems.
On the other hand in the case of companies the preferred control is the one exercise by the shareholders, but it is necessary to think that there are others social actors that intervene and are interested in the company, they are the stakeholders. For each of them the accounting approach needed is different and this will be the focus of this study.
Moreover, this study will attempt to show the relationship, difference and similarity of these two approaches of Corporate Governance and how the accounting is prepared to provide the information needed by a good Corporate Governance. It is expected that this study will generate a discussion about the role of the accounting system in a Corporate Governance system.
The main goal of this paper is to show the accounting under the shareholder, approach and then under the approach of the stakeholders.
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