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The Encyclopedia
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Problem

Imperfect accounting


Experimental visualization of narrower problems
Narrower Problems:
Creative accounting
Incomplete cost projections
Undervaluation of asset replacement costs
Lack of environmental accounting in business
Lack of full cost accounting of consumer products
Misleading accounting information due to inflation
Failure to take account of externalities of systems
Lack of social accounting in the business community
Foreign currency manipulations in accounting records of transnational corporations
Related Problems:
Inadequate international standards of financial accounting and reporting
Strategies:
Researching corporate environmental accounting
Tolerating imperfect accounting
Values:
Imperfection
Problem Type:
F: Fuzzy exceptional problems
Subject(s):
Accounting
Date of last update
01.01.2000 – 00:00 CET

About the Encyclopedia

The Encyclopedia of World Problems and Human Potential is a collaboration between UIA and Mankind 2000, started in 1972. It is the result of an ambitious effort to collect and present information on the problems with which humanity is confronted, as well as the challenges such problems pose to concept formation, values and development strategies.  Problems included are those identified in international periodicals but especially in the documents of some 60,000 international non-profit organizations, profiled in the Yearbook of International Organizations.

The Encyclopedia includes problems which such groups choose to perceive and act upon, whether or not their existence is denied by others claiming greater expertise. Indeed such claims and counter-claims figure in many of the problem descriptions in order to reflect the often paralyzing dynamics of international debate. In the light of the interdependence demonstrated among world problems in every sector, emphasis is placed on the need for approaches which are sufficiently complex to encompass the factions, conflicts and rival worldviews that undermine collective initiative towards a promising future.

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About UIA

The Union of International Associations (UIA) is a research institute and documentation centre, based in Brussels. It was established in 1907, by Henri la Fontaine (Nobel Peace Prize laureate of 1913), and Paul Otlet, a founding father of what is now called information science.
 

Non-profit, apolitical, independent, and non-governmental in nature, the UIA has been a pioneer in the research, monitoring and provision of information on international organizations, international associations and their global challenges since 1907.

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