Details

Accounting for the Public Interest


Accounting for the Public Interest

Perspectives on Accountability, Professionalism and Role in Society
Advances in Business Ethics Research, Band 4

von: Steven Mintz

96,29 €

Verlag: Springer
Format: PDF
Veröffentl.: 04.10.2013
ISBN/EAN: 9789400770829
Sprache: englisch
Anzahl Seiten: 280

Dieses eBook enthält ein Wasserzeichen.

Beschreibungen

<p>This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA. </p><p>  <br></p>
<p><b>Table of Contents</b></p><p>Introduction</p><p>List of Contributors</p><p>List of Reviewers</p><p>Monograph Papers</p><p>Section 1:         <b>Professionalism in Accounting: Myth or Reality?</b></p><p>Chapter 1:        <i>Call of Duty: A Framework for Auditors’ Ethical Decisions </i>by Michael K. Shaub and Robert L. Braun</p><p>Chapter 2:        <i>Professionalizing the Tax Accounting Profession: Fulfilling Public-Interest Reporting Responsibilities </i>by Martin Stuebs and Brett Wilkinson</p><p>Chapter 3:        <i>The Bloom is Off the Rose: Deprofessionaliztion in Public Accounting </i>by Timothy J. Fogarty </p><p>Section 2:         <b>An Ethic of Accountability, Societal Responsibilities, and Accounting for the Public Interest</b></p><p>Chapter 4:        <i>Taking Pluralism Seriously Within an Ethic of Accountability</i> by Jesse Dillard and Judy Brown</p><p>Chapter 5:        <i>Social and Economic Implications of Increasing Income Inequality: Accountability Concerns </i>by Sue Ravenscroft and Christine A. Denison</p><p>Chapter 6:        <i>Professionalism, the Public Interest, and Social Accounting </i>by Gordon Boyce</p><p>Section 3:         <b>Defining the Public Interest in Accounting</b></p><p>Chapter 7:        <i>Alternative Perspectives on Accounting in the Public Interest</i> by C. Richard Baker</p><p>Chapter 8:        <i>The Public Interest According to the IFAC Framework</i> by Paul F. Williams</p><p>Section 4:         <b>Corporate Social Responsibility and Environmental Reporting</b></p><p>Chapter 9:        <i>Developing Corporate Reporting in the Public Interest: The Question of Mandatory CSR Reporting and the Potential for Its Integration with Financial Reporting </i>by Cynthia Jeffrey and Jon D. Perkins<i></i></p><p>Chapter 10:      <i>Environmental Disclosure as Legitimation: Is it in the Public Interest? </i>by Dennis M. Patten</p><p>Section 5:         <b>Virtue and Public Interest Considerations of Bribery and Whistle-blowing</b></p><p>Chapter 11:      <i>Facilitation Payments in International Business Transactions: Law, Accounting and the Public Interest </i>by Cindy Davids</p><p>Chapter 12:      <i>Whistle-blowing in the Classroom: The Influence of Students’ Perceptions of Whistleblowers</i></p><p>
<p>This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA. </p><p>  </p>
First book to focus on accounting in the public interest, examining the role and responsibilities of accounting to society Uniquely prospective, providing insight into how the accounting profession can improve on meeting its primary obligation to serve the public interest Provides diverse viewpoints from philosophy, social accounting, economic considerations, and an international perspective on accounting for the public interest. Includes supplementary material: sn.pub/extras

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