Accounting for the Public Interest (eBook)

Perspectives on Accountability, Professionalism and Role in Society

Steven Mintz (Herausgeber)

eBook Download: PDF

2013
280 Seiten
Springer Netherland (Verlag)
978-94-007-7082-9 (ISBN)

Infos

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.

 

Inhalt

Table of ContentsIntroductionList of ContributorsList of ReviewersMonograph PapersSection 1:         Professionalism in Accounting: Myth or Reality?Chapter 1:        Call of Duty: A Framework for Auditors’ Ethical Decisions by Michael K. Shaub and Robert L. BraunChapter 2:        Professionalizing the Tax Accounting Profession: Fulfilling Public-Interest Reporting Responsibilities by Martin Stuebs and Brett WilkinsonChapter 3:        The Bloom is Off the Rose: Deprofessionaliztion in Public Accounting by Timothy J. Fogarty Section 2:         An Ethic of Accountability, Societal Responsibilities, and Accounting for the Public InterestChapter 4:        Taking Pluralism Seriously Within an Ethic of Accountability by Jesse Dillard and Judy BrownChapter 5:        Social and Economic Implications of Increasing Income Inequality: Accountability Concerns by Sue Ravenscroft and Christine A. DenisonChapter 6:        Professionalism, the Public Interest, and Social Accounting by Gordon BoyceSection 3:         Defining the Public Interest in AccountingChapter 7:        Alternative Perspectives on Accounting in the Public Interest by C. Richard BakerChapter 8:        The Public Interest According to the IFAC Framework by Paul F. WilliamsSection 4:         Corporate Social Responsibility and Environmental ReportingChapter 9:        Developing Corporate Reporting in the Public Interest: The Question of Mandatory CSR Reporting and the Potential for Its Integration with Financial Reporting by Cynthia Jeffrey and Jon D. PerkinsChapter 10:      Environmental Disclosure as Legitimation: Is it in the Public Interest? by Dennis M. PattenSection 5:         Virtue and Public Interest Considerations of Bribery and Whistle-blowingChapter 11:      Facilitation Payments in International Business Transactions: Law, Accounting and the Public Interest by Cindy DavidsChapter 12:      Whistle-blowing in the Classroom: The Influence of Students’ Perceptions of Whistleblowers by Richard A. Bernardi, Evan S. Goetjen, and Jennifer M. Brax 

Produkt-Details

• Erscheint lt. Verlag: 4.10.2013
• Reihe/Serie: Advances in Business Ethics Research
• Reihe/Serie: Advances in Business Ethics Research
• Zusatzinfo: XVI, 280 p. 7 illus.
• Verlagsort: Dordrecht
• Sprache: englisch
• Themenwelt: Geisteswissenschaften ► Philosophie ► Allgemeines / Lexika
• Themenwelt: Geisteswissenschaften ► Philosophie ► Ethik
• Themenwelt: Recht / Steuern ► Allgemeines / Lexika
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Schlagworte: Accounting Ethics • Accounting in the Public Interest • Accounting Regulation and the Law • De-Professionalization in Accounting • Economic Impacts of Accounting • Educating Accounting Students • Educating Accounting Students in the Public Interest • Environmental Accounting and Disclosure • Environmental Accounting Research • Facilitation Payments • Fraud in Financial Statements • Increasing Income Inequality • International Business Transactions • Law, Accounting and the Public Interest • Perceptions of W • Perceptions of Whistleblowing • Philosophy of Accounting in the Public Interest • Public Interest Accounting • Public Interest and International Ethics Standards • Social Accounting and Reporting • Social Accounting in the Public Interest • The IFAC Framework
• ISBN-10: 94-007-7082-0 / 9400770820
• ISBN-13: 978-94-007-7082-9 / 9789400770829