Accounting for the Public Interest
Perspectives on Accountability, Professionalism and Role in Society
Buch in deiner Nähe kaufen
Beschreibung
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.
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.
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
Autor*in
Steven Mintz
Themen in »Accounting for the Public Interest«
Accounting Ethics Accounting Regulation and the Law Accounting in the Public Interest De-Professionalization in Accounting Economic Impacts of Accounting Educating Accounting Students Educating Accounting Students in the Public Interest Environmental Accounting Research Environmental Accounting and Disclosure Facilitation Payments Fraud in Financial Statements Increasing Income Inequality International Business Transactions Law, Accounting and the Public Interest Perceptions of Whistleblowing