Cash flow related indicators of business sustainability
Journal of Economic and Financial Sciences
| Field | Value | |
| Title | Cash flow related indicators of business sustainability | |
| Creator | Brouwer, Nicolette | |
| Description | The purpose of this research is to generate cash- and value-flow-related indicators of business sustainability. In order to facilitate a meaningful generation of such indicators, an understanding of business sustainability with reference to cash and value flow is articulated through a conceptual analysis. The research is conducted within an interpretive accounting research paradigm in which the social context of accounting is considered. A literature analysis demonstrates that business sustainability is found to encompass balanced stakeholder engagement, transparency, economic efficiency, creativity and adaptability to change. An analytical study is conducted on four sustainability and valuation models which are currently used by practitioners. The purpose of the analytical study is to explore and generate cash- and value-flow-related indicators of business sustainability within key business focus areas that are informed by fundamental financial and corporate governance principles. The research therefore makes a strong case for a holistic approach to achieving and measuring business sustainability. | |
| Publisher | AOSIS | |
| Date | 2012-04-30 | |
| Identifier | 10.4102/jef.v5i1.315 | |
| Source | Journal of Economic and Financial Sciences; Vol 5, No 1 (2012); 229-246 2312-2803 1995-7076 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://jefjournal.org.za/index.php/jef/article/view/315/398
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