Failure and the Future of Accounting

David Hatherly rethinks accounting in the light of the financial crisis which exposed its limitations. Financial institutions reported increasing profits and healthy balance sheets whilst their business models undermined their own financial health and the economy. Accounts failed to provide feedback on business performance. This failure highlighted

David Hatherly regandeste contabilitatea in lumina crizei financiare care i-a expus limitarile. Institutiile financiare au raportat profituri in crestere si bilanturi sanatoase, in timp ce modelele lor de afaceri le-au subminat propria sanatate financiara si economia.