kokonaislaskennasta

Kokonaislaskenta, known in English as total accounting or comprehensive accounting, refers to a conceptual framework in accounting that aims to provide a more holistic view of an entity's performance and position. It goes beyond traditional financial accounting, which primarily focuses on monetary transactions and financial statements, by incorporating non-financial information and broader societal impacts.

The core idea behind kokonaislaskenta is to measure and report on all significant aspects of an organization's operations, including economic, environmental, and social dimensions. This can involve assessing the sustainability of its practices, its impact on stakeholders such as employees and the community, and its contribution to broader societal goals.

Different approaches and models exist under the umbrella of kokonaislaskenta. These might include integrated reporting, sustainability accounting, or triple bottom line accounting, each with its own specific methodologies for data collection, measurement, and disclosure. The ultimate goal is to enable more informed decision-making by providing a richer and more complete picture of an entity's value creation.

While the concept is gaining traction, the widespread adoption and standardization of kokonaislaskenta present challenges. Developing universally accepted metrics and ensuring the reliability and comparability of non-financial data are ongoing areas of development and discussion within the accounting profession and among stakeholders.