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Value added accounting An empirial illustration with reference to the port of Visakhapatnam

By: Contributor(s): Material type: Mixed materialsMixed materialsPublication details: 2012Description: 33-57Subject(s): NLM classification:
  • 657
In: ICFAI: Journal of Accounting ResearchMSummary: Value added statements are gaining importance in today's corporate world as another source of accounting disclosure of corporate result. In this study, value added statements are prepared from the data obtained from the Port of Visakhapatnam, an emerging high tech natural port on the costal belt in India. The study is based on the hypothesis that the concept of value added accounting is somehow integrated in the several areas of accounting of Visakhapatnam Port Trust, a public sector organization.
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Value added statements are gaining importance in today's corporate world as another source of accounting disclosure of corporate result. In this study, value added statements are prepared from the data obtained from the Port of Visakhapatnam, an emerging high tech natural port on the costal belt in India. The study is based on the hypothesis that the concept of value added accounting is somehow integrated in the several areas of accounting of Visakhapatnam Port Trust, a public sector organization.

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