Corporate annual reports: towards a non-reductionist approach

Abstract

Korporatiewe jaarverslae: op weg na ?n nie-reduksionistiese benadering

Gedurende die 20ste eeu het talle wetenskapsfilosowe, verskillende probleme rakende wetenskapskommunikasie uitgewys. Kommunikasie in die rekeningkunde is ook problematies. In beide gevalle (wetenskap en rekeningkunde) blyk daar ?n spanning tussen objektivisme en subjektivisme te wees. Eersgenoemde lê die klem op die objekte van kennis, terwyl laasgenoemde verkies om op die menslike subjek te steun. In die rekeningkunde blyk dit dat ?n polariteit te voorskyn tree, aangesien statutêre openbaarmaking hoofsaaklik deur objektivisme beïnvloed word, terwyl kontekstuele openbaarmaking tot subjektivisme geneig is. Met verwysing na die filosofie van Herman Dooyeweerd word subjektivismeen objektivisme vertolk as die beklemtoning van sekere modaliteite ofaspekte tot die nadeel van andere. Alhoewel hierdie probleem as dieoorsaak van baie probleme in jaarverslae beskou kan word, fokushierdie artikel op kommunikasieprobleme. Dit word voorgestel dat ?nbeter benadering gevolg kan word, deur aandag te skenk aan al diemodaliteite, veral daardie wat onder ?n sekere benadering (objektivisme of subjektivisme) afgeskeep word. Die finale gedeeltes van die artikelvoorsien sommige konkrete voorbeelde van hoe kommunikasie in jaarverslae verbeter kan word, deur ook die afgeskeepte modaliteite ofaspekte in ag te neem.

During the 20th century, numerous philosophers of science highlightedseveral problems afflicting scientific communication. Communication in accounting is also problematic. In both cases (science and accounting) there seems to be a tension between objectivism and subjectivism. Theformer emphasizes the objects of knowledge, while the latter tends torely on the human subject. In science one of these approaches seems to prevail in different periods. In accounting there seems to be an oscillation or ambiguity between the two tendencies (subjectivism and objectivism) which remain side by side. A polarity seems to emerge as statutory disclosures are mainly influenced by objectivism, while contextual disclosures are inclined towards subjectivism. With referenceto the philosophy of Herman Dooyeweerd, subjectivism and objectivism are interpreted as emphasizing certain modal aspects to the detriment of others. Although this problem can be regarded as the cause ofmany challenges in preparing annual reports, this article focuses oncommunication problems. It is suggested that a better (non-reductionist)approach can be adopted by paying attention to all the modal aspects, in particular to those which tend to be neglected under a certain approach(objectivism or subjectivism). The final sections of this article provide a few concrete examples to improve communication.