外文翻譯--尼日利亞公司會計(jì)信息披露研究（節(jié)選）

1、<p>　　中文3100字,1700單詞，10000英文字符</p><p>　　出處：Ebimobowei A. A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies[J]. Asian Journal of Business Management, 2011, 3(3).</p&

2、gt;<p>　　A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies </p><p>　　Appah Ebimobowei</p><p><b>　　Abstract</b></p><p>　　Social

3、accounting is concerned with the development of measurement system to monitor social performance. It is rational assessment of and disclosure on some meaningful domain of companies’ activities that have social impact. Th

4、is study examines the practice of social accounting disclosure in Nigerian companies. Forty companies from eight sectors quoted in the Nigerian Stock Exchange were randomly sampled. Data were collected from the annual re

5、ports of the companies’ for the period 2005 to 2007 a</p><p>　　Key words: Annual reports, social accounting, social disclosure, Nigeria</p><p>　　INTRODUCTION </p><p>　　The increasin

6、g need for every organization to disclose in their annual reports the various activities that affect the society is becoming a very fundamental issue all over the world mostly in developed economies, but this is not the

7、case in developing countries like Nigeria. This is because organizations are particularly more interested in the profit maximization objective to the detriment of the society. According to Iyoha (2010), in developing cou

8、ntries, the concern is about how efficient orga</p><p>　　The objective of this paper is to examine the social accounting disclosures in the annual reports of Nigerian companies. Therefore, the content of ann

9、ual reports must provide information to users relating to social factors. As Mathews (2002) suggested in his study, documenting and analyzing what is disclosed in the area of social accounting should be one of the featur

10、e of corporate social reporting. Hence, this study attempts to answer two main questions: (i) what are the most popular types of s</p><p>　　Theories on corporate social accounting disclosure behavior: Gray e

11、t al. (1995) in Orij (2007) provided a much cited categorization of social accounting disclosure studies. They talked about three broad classifications of decision usefulness studies, economic theory and social and polit

12、ical theory. The decision usefulness generally relates to the usefulness of accounting information, which is social accounting in this case. These studies are of two types, ranking of information on its perceived </p&

13、gt;<p>　　a political economy theory of social disclosure is both viable and may contribute toward our understanding of observed developments in national reporting practices. Corporate social disclosures have appea

14、red to reflect public social priorities, respond to government pressures, accommodate environmental pressures and sectional interests, and protect corporate prerogatives and projected corporate image. </p><p&g

15、t;　　Prior empirical studies: A number of studies have been published on the subject of social accounting disclosure. A number of these rely on content analysis of annual reports. There are several different methods to th

16、e analysis of narratives in annual reports. Bettie et al. (2004) distinguish two categories: subjective (analyst ratings) and semi-objective (disclosure index studies, content analysis, readability studies and linguistic

17、 analysis). Content analysis has been selected for this study be</p><p>　　RESULTS AND DISCUSSION </p><p>　　Level of social accounting disclosure: Table 2 shows that 33 companies (82.5%) from var

18、ious industry groupings made social accounting disclosures at least for one year in their annual reports. Analysis based on industry, showed that chemical and paints, construction and petroleum marketing had 100 percent

19、disclosure of social accounting information. The lowest level of social accounting information was 66.7% contributed by Breweries and conglomerate while companies in the building materials (75%</p><p>　　Form

20、 of social accounting disclosure: Table 3 shows that in 2005 75% of the companies disclose social accounting information using narrative/pictures and 25% disclose with monetary formats. The year 2006 81% used narrative a

21、nd 19% used monetary format while in 2007 84% used narrative and 16% monetary format. However, there were also companies that used both narrative and monetary formats of disclosure. Many companies were also found to have

22、 used the monetary format to disclose human resource inf</p><p>　　Location of social accounting disclosure: Table 4 shows that 4(12.12%) of the sampled companies (Appendix) disclose social accounting informa

23、tion in the chairman’s statement; 17(51.52%) disclose social accounting information in the directors report; 2(6.06%) in the statement of accounting policy; 10(30.30%) in the notes to the accounts. The paper discovers th

24、at Directors report is the most popular location where social accounting information is disclosed by companies in Nigeria and also the “not</p><p>　　Quantification of amount of social accounting disclosure:

25、This study used only number of disclosure as the approach of capturing data through content analysis. Almost all companies disclosed social accounting information in short qualitative discussion and some have extended qu

26、alitative discussion where they have sections to disclose the social accounting information especially on human resources and community based projects. </p><p>　　Trend of social accounting disclosure: Table

27、5 shows the trend of social accounting disclosures in Nigeria. Twelve (12) companies representing (36.36%) reveals that human resources is the trend of social accounting disclosure in the annual report; two companies rep

28、resenting (6.06%) says the trend is fair business practice; nine (9) companies representing (27.27%) suggests community development; three (3) companies representing (9.09%) reveals that the trend of social accounting is

29、 energy; five (</p><p>　　CONCLUSION AND RECOMMENDATION </p><p>　　The study examined social accounting disclosure for a three-year period from 2005 to 2007. The type of social accounting disclosu

30、re, form and location were identified in the annual reports of 40 companies. This covers eight sectors of the Nigerian Stock Exchange. The study found that 82.5% of Nigerian Companies disclose one type or the other of so

31、cial accounting information in their annual reports. These disclosures were voluntary in nature and largely qualitative; contrary to the developed and </p><p>　　﹒Companies should take social accounting discl

32、osure as their moral duty; mere legislation would not solve the problem. </p><p>　　﹒The government should provide some incentives like differentials in tax treatment, subsidies, rebates etc. so that companie

33、s can take social programmes. </p><p>　　﹒Researchers should provide the basis and means of social accounting quantification as far as possible. </p><p>　　﹒The government should put in place suit

34、able legislation for all companies to compel them to make adequate disclosure of their activities to the society. </p><p>　　﹒Professional institutes in the country like the Institute of Chartered Accountants

35、 of Nigeria and the Association of National Accountants of Nigeria should work together for developing social accounting and reporting techniques. </p><p>　　﹒Social indicators should be developed at the nati

36、onal level in the areas of employment opportunities, environmental control, energy conservation, health education etc.</p><p><b>　　譯文 </b></p><p>　　尼日利亞公司年度報(bào)告會計(jì)信息披露的實(shí)證研究</p>&

37、lt;p>　　Ebimobowei A</p><p>　　摘要：會計(jì)信息披露關(guān)系到對社會績效監(jiān)督的評估系統(tǒng)的發(fā)展。合理的評估和會計(jì)信息披露對公司在某些領(lǐng)域的社會活動有一定意義的影響。本文研究了社會會計(jì)信息披露在尼日利亞公司的做法。對尼日利亞證券交易所的八大行業(yè)的四十家公司進(jìn)行隨機(jī)抽樣。數(shù)據(jù)收集來源于這些公司在2005年至2007年期間的年度報(bào)告，對這些公司的會計(jì)信息披露水平的評估使用的是內(nèi)容分析和描述性分

38、析法。本文的研究發(fā)現(xiàn)，82.5%的樣本公司在在他們的年度報(bào)告中提到了公司的相關(guān)會計(jì)信息。結(jié)果表明，尼日利亞公司傾向于在他們的董事會報(bào)告中進(jìn)行社會會計(jì)信息披露，董事會主席對公司的會計(jì)信息以簡短的文字信息進(jìn)行聲明和備注。人力資源、社區(qū)參與和環(huán)境等信息披露被認(rèn)為是最受歡迎的主題內(nèi)容，但是對于公司的會計(jì)信息披露則很不足。因此，本文建議公司應(yīng)該采取措施，擔(dān)負(fù)起社會會計(jì)道德責(zé)任，積極對公司的會計(jì)信息進(jìn)行披露；在尼日利亞，立法保障所有公司的社會會計(jì)信

39、息披露行為；對公司完成的一些社會指標(biāo)，比如：就業(yè)機(jī)會、環(huán)境控制、節(jié)能、衛(wèi)生保健等信息進(jìn)行披露，以及和專業(yè)的會計(jì)機(jī)構(gòu)進(jìn)行廣泛的合作。</p><p>　　關(guān)鍵詞：年度報(bào)告；社會會計(jì)；會計(jì)信息披露；尼日利亞</p><p><b>　　引言 </b></p><p>　　隨著對每個(gè)組織年報(bào)信息披露需求的不斷增長，這一對社會的影響活動已經(jīng)成為全世界的

40、一個(gè)非?；镜膯栴}，特別是在發(fā)達(dá)國家，但發(fā)展中國家的情況就并非能做到積極披露公司的會計(jì)信息，比如:尼日利亞。這是因?yàn)榻M織尤其更感興趣的是利潤最大化目標(biāo)，而不是對社會的損害。根據(jù)埃尤哈在 2010 年的研究，在發(fā)展中國家，對于企業(yè)組織而言，更多關(guān)注的是如何有效的獲得利潤和支付多少股息。公司的年度報(bào)告對于組織環(huán)保、節(jié)能、公平的商業(yè)慣例和社區(qū)關(guān)系等社會問題缺乏關(guān)注 。阿瑟科密(1996)強(qiáng)調(diào)，在尼日利亞存在的對財(cái)務(wù)數(shù)據(jù)缺乏相關(guān)操作和安排，這一

41、社會問題并不會是美國、歐洲和加拿大等地方的公司的趨勢。這些國家的公司都被要求在年度報(bào)告中，報(bào)告資本支出,收入和競爭地位，以及公司活動對社會的影響。 </p><p>　　本文的研究目的就是研究尼日利亞公司的年度報(bào)告中的社會會計(jì)信息披露情況。因此，年度報(bào)告的內(nèi)容必須為用戶提供公司活動設(shè)計(jì)到的社會因素等信息。就如馬修斯(2002) 在他的研究中所建議的，記錄和分析對披露社會會計(jì)信息的披露，應(yīng)該包含哪些內(nèi)容。因此，本研

42、究試圖回答兩個(gè)主要問題: (1) 在尼日利亞公司，哪些會計(jì)信息內(nèi)容是這些公司最喜歡披露的以及年報(bào)中是如何對社會會計(jì)信息進(jìn)行披露的;(2)在尼日利亞公司的年度報(bào)告中，企業(yè)會計(jì)信息披露位于哪個(gè)位置。為了實(shí)現(xiàn)這個(gè)目標(biāo)，本文將分為五個(gè)部分進(jìn)行討論。下一節(jié)將討論這項(xiàng)研究的理論基礎(chǔ)和實(shí)證文獻(xiàn)分析;第三部分則闡述了研究方法;第四部分則闡述了研究結(jié)果和討論;最后一節(jié)是研究結(jié)論和建議。 </p><p><b>　　理論

43、和實(shí)證文獻(xiàn) </b></p><p>　　企業(yè)社會會計(jì)信息披露行為的相關(guān)理論:</p><p>　　格雷(1995)和奧利(2007)提供了一種關(guān)于社會會計(jì)信息披露分類的多種引用方法。他們探討了決策有用性研究的三大分類，即經(jīng)濟(jì)理論、社會理論和政治理論。在社會會計(jì)的大環(huán)境之下，決策的有用性通常會涉及到會計(jì)信息的有用性。這些研究有兩種類型,其感知決策信息有用性的排名位居金融界之上，

44、并能調(diào)查信息對股票價(jià)格的影響。經(jīng)濟(jì)理論研究是代理理論和實(shí)證性會計(jì)理論(PAT)研究的外圍研究。社會和政治理論關(guān)注合法性理論(LEGT)和利益相關(guān)者理論(STAKT)。合法性理論和利益相關(guān)者理論是一種發(fā)展政治經(jīng)濟(jì)學(xué)的理論。在一個(gè)政治經(jīng)濟(jì)框架內(nèi)，它們有重合的觀點(diǎn)。用一種理論術(shù)語來講，格思里和帕克(1990)分析了關(guān)于社會信息披露的社會政治經(jīng)濟(jì)理論實(shí)證性證據(jù)并提出下列建議: </p><p>　　社會信息披露的政治經(jīng)濟(jì)

45、理論都是可行的，并可能有助于我們理解觀察國家發(fā)展的實(shí)踐報(bào)告。企業(yè)社會信息披露開始反映公共社會重點(diǎn),應(yīng)對政府壓力,適應(yīng)環(huán)境壓力和部門利益,以及保護(hù)企業(yè)特權(quán)和預(yù)測企業(yè)形象。 </p><p>　　之前的實(shí)證研究:許多有關(guān)社會會計(jì)信息披露主題的研究已經(jīng)發(fā)表。其中大多數(shù)都依賴于年度報(bào)告的相關(guān)內(nèi)容分析。年度報(bào)告的敘述方法各種各樣。貝蒂(2004)將其分為兩類:主觀的(分析師評級)和半客觀的(信息披露指數(shù)研究、內(nèi)容分析、可讀

46、性研究和語言分析)。本研究選用的是內(nèi)容分析的方法,因?yàn)樗呀?jīng)在會計(jì)研究中被廣泛應(yīng)用,特別是社會會計(jì)信息披露的研究。表 1 總結(jié)了這些研究的方法、樣本和主要結(jié)果。 </p><p><b>　　結(jié)果與討論 </b></p><p>　　社會會計(jì)信息披露的水平:表 2 表明，33 家(82.5%)來自不同行業(yè)的組織在他們的年度報(bào)告中，至少進(jìn)行了一年的社會會計(jì)信息披露?；?/p>

47、行業(yè)分析顯示，化學(xué)制品和油漆、建筑和石油市場有 100%的社會會計(jì)信息披露。社會會計(jì)信息水平最低的 66.7%來自于啤酒廠和大型聯(lián)合企業(yè)，從 2005 年到 2007 年的披露水平中，建筑材料為(75%)、食品/飲料和煙草(80%)、醫(yī)療保健(83.3%)。因此,可以推斷,越來越多的公司開始關(guān)心財(cái)務(wù)報(bào)告中的社會績效。 </p><p>　　社會會計(jì)信息披露的形式:表 3 顯示,2005 年，75%的公司使

48、用敘事/圖片的形式披露社會會計(jì)信息，也有 25%的公司采用貨幣的形式。2006 年，81%的公司采用敘事的形式，19%的公司采用貨幣形式,而 2007 年，84%的公司采用敘事形式， 16%的公司采用貨幣形式。然而,也有公司采用敘事和貨幣相結(jié)合的形式披露會計(jì)信息。許多公司也發(fā)現(xiàn)，使用貨幣形式披露人力資源相關(guān)信息和環(huán)境信息的貢獻(xiàn)主要在于退休福利、培訓(xùn)和發(fā)展，以及一些社區(qū)項(xiàng)目如捐助學(xué)校建設(shè)、獎(jiǎng)學(xué)金和其他捐款等。 </p>&l

49、t;p>　　社會會計(jì)披露的位置:表4顯示,4個(gè)(12.12%)抽樣公司在董事聲明中披露社會會計(jì)信息;17 個(gè)(51.52%)在董事會報(bào)告中披露社會會計(jì)信息;10 個(gè)(30.30%)于帳目中附注。本文發(fā)現(xiàn)，董事報(bào)告與“賬戶附注”是最受歡迎的尼日利亞公司地方社會會計(jì)信息披露的地方。這個(gè)結(jié)果也符合 Mamman(2004)的研究,董事會報(bào)告是社會會計(jì)信息披露最優(yōu)先考慮的地方。 </p><p>　　定量分析社會會

50、計(jì)信息披露的數(shù)量:這項(xiàng)研究通過內(nèi)容分析法，并使用一定數(shù)量的信息披露來捕獲數(shù)據(jù)。幾乎所有企業(yè)的社會會計(jì)信息披露都要經(jīng)過簡單的定性討論，也有一些是經(jīng)過擴(kuò)展定性討論而來的,這主要集中在人力資源項(xiàng)目以及社區(qū)的項(xiàng)目中。 </p><p>　　社會會計(jì)信息披露的發(fā)展趨勢:表 5 顯示了尼日利亞社會會計(jì)信息披露的趨勢。經(jīng)十二家(12)公司的代表(36.36%)透露, 年度報(bào)告中社會會計(jì)信息披露的趨勢是人力資源部分;兩家公司的代

51、表(6.06%)表示,這一趨勢是公平的商業(yè)慣例;九家(9)公司代表(27.27%)建議社區(qū)總體營造;三家(3)公司代表(9.09%)表示,社會會計(jì)的趨勢是能源;五家(5)公司代表(15.16%)在他們的年度報(bào)告中披露,這一發(fā)展趨勢是在環(huán)境方面; 兩家(2)公司代表(6.06%)在年度報(bào)中披露這一趨勢是組織產(chǎn)品。以上分析表明,披露社會和環(huán)境活動主要針對的是擁有自有裁量權(quán)的公司。 </p><p><b>

52、　　結(jié)論及建議 </b></p><p>　　本研究審查了 2005 年到 2007 年三年間的社會會計(jì)信息披露。社會會計(jì)披露的類型、形式和地位在 40 家公司的年度報(bào)告中得到了體現(xiàn)。這涵蓋了尼日利亞證券交易所的八個(gè)部門。研究發(fā)現(xiàn),在年度報(bào)告中，8 2.5%的尼日利亞公司公開披露一個(gè)類型或另一個(gè)類型的社會會計(jì)信息。這些信息披露在本質(zhì)上是自愿的，而且大部分是定性的;與發(fā)達(dá)國家和一些發(fā)展中國家不同。董事會

53、報(bào)告中的信息披露占主要部分。最流行的主題是，大多數(shù)公司披露人力資源、社區(qū)參與和環(huán)境問題。通過行業(yè)分析發(fā)現(xiàn),石油市場、食品/飲料和煙草、化學(xué)品和涂料行業(yè)為尼 日利亞的社會會計(jì)信息披露提供了一個(gè)更高比例。因此,在上述結(jié)論的基礎(chǔ)上,研究者提供以下建議來改善尼日利亞的社會會計(jì)實(shí)踐: </p><p>　　﹒公司應(yīng)該將社會會計(jì)信息披露作為其道德責(zé)任;因此，僅僅立法是不能解決這個(gè)問題的。 </p><p&

54、gt;　　﹒政府應(yīng)該提供一些優(yōu)惠如稅收待課征差異化、補(bǔ)貼、退稅等,企業(yè)可以采取社會項(xiàng)目。 </p><p>　　﹒研究人員應(yīng)該盡可能的提供社會會計(jì)量化的基礎(chǔ)和手段。 </p><p>　　﹒政府應(yīng)該制定適合所有的公司立法,迫使他們對其社會活動作出充分的披露。 </p><p>　　﹒國家專業(yè)機(jī)構(gòu)如尼日利亞特許會計(jì)師協(xié)會和尼日利亞國家會計(jì)師協(xié)會應(yīng)該共同努力發(fā)展社會會計(jì)