Alternative Perspectives on Accounting in the Public Interest

Alternative Perspectives on Accounting in the Public Interest
Author: Charles Richard Baker
Publisher:
Total Pages: 33
Release: 2013
Genre:
ISBN:

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Similar to other professional groups, the accounting profession has asserted that it serves the 'public interest' (Anderson-Gough, et al. 2002; Robson et al., 1994). However, the definition of exactly what constitutes the 'public interest' has been subject to considerable debate and there is no general agreement on its meaning (Baker, 2005; Sikka et al., 1989). The purpose of this article is to illustrate that there have been and continue to be differing perspectives regarding accounting in the public interest. For example, during the last thirty years, the interpretive and critical strands of the academic accounting literature have contributed various reflections regarding the co-opting of accounting rhetoric, philosophical perspectives, and discourse in an age of neoliberalism. A lack of similar research in the 'mainstream' accounting literature may indicate that there is a lack of interest regarding accounting in the public interest on the part of mainstream researchers. However, one reason for this difference may involve the definition of the 'public interest'. This article explores the definition of accounting in the public interest from different perspectives in the accounting discipline.

Accounting for the Public Interest

Accounting for the Public Interest
Author: Steven Mintz
Publisher: Springer Science & Business Media
Total Pages: 284
Release: 2013-10-04
Genre: Philosophy
ISBN: 9400770820

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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.

Research Handbook on Financial Accounting

Research Handbook on Financial Accounting
Author: Luz Parrondo
Publisher: Edward Elgar Publishing
Total Pages: 305
Release: 2024-01-18
Genre: Business & Economics
ISBN: 1803920599

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Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate.

Accounting in Conflict

Accounting in Conflict
Author: Cheryl R. Lehman
Publisher: Emerald Group Publishing
Total Pages: 146
Release: 2016-11-18
Genre: Business & Economics
ISBN: 1785609750

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Volume 19 of Advances in Public Interest Accounting responds to Global forces and accountability once again converge in this volume, illustrating the significant and multifaceted nature of the role of accounting in societies.

Resistance and Accountability

Resistance and Accountability
Author: Cheryl R. Lehman
Publisher: Emerald Group Publishing
Total Pages: 212
Release: 2020-10-27
Genre: Business & Economics
ISBN: 1838679936

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How do public spaces generate accountability and advance social equity? Stimulating the conversation, this volume explores the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of social and economic interests.

Practice-Relevant Accrual Accounting for the Public Sector

Practice-Relevant Accrual Accounting for the Public Sector
Author: Hassan Ouda
Publisher: Springer Nature
Total Pages: 350
Release: 2020-10-23
Genre: Political Science
ISBN: 3030515958

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This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.

Critical Accounts

Critical Accounts
Author: David J. Cooper
Publisher:
Total Pages:
Release: 1990
Genre: Accounting
ISBN: 9781349097883

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A collection of essays which are a product of the First Interdisciplinary Perspectives on Accounting Conference, held at the University of Manchester 1985. Accounting theory, policy, control of labour, alternative accounting calculations, power and the profession itself are discussed.

Sustainable Markets for Sustainable Business

Sustainable Markets for Sustainable Business
Author: Güler Aras
Publisher: Routledge
Total Pages: 265
Release: 2016-03-03
Genre: Business & Economics
ISBN: 1317047737

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Around the world the focus is on the relationship between ethics and governance codes and how widely this should be interpreted. Sustainability has three main accepted dimensions: economic growth, social responsibility, and environmental protection. It is a truly multidimensional and multidisciplinary concept, and one which directly affects the risks and opportunities for markets and businesses. In three distinct parts, Sustainable Markets for Sustainable Business explores the relationship between markets and business and sustainable development, as well as issues such as climate change, pollution, land degradation and biodiversity loss. Firstly the authors, all experts from around the world, consider a variety of theoretical issues concerned with sustainability in the new environment. In Part Two the emphasis is on looking at these issues in the market and business practice under various guises. Although every chapter contains discussion and recommended solutions, the final part specifically focuses on future perspectives and the solution strategies for implementation of sustainability measures. Throughout the book the authors address the need for business and market sustainability reforms. The world's markets have the potential to improve the lives of billions in developing countries, reducing poverty and securing environmental quality for future generations. Often they fail to capture the full value of natural resources or promote the interests of poor people. Therefore, an effective public policy framework is required. Sustainable Markets for Sustainable Business and future titles in the Finance, Governance and Sustainability Series address this need.

Ethics, Equity, and Regulation

Ethics, Equity, and Regulation
Author: Cheryl R. Lehman
Publisher: Emerald Group Publishing
Total Pages: 254
Release: 2010-05-18
Genre: Business & Economics
ISBN: 1849507295

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How can we account for continuing inequalities in an era promoting enlightened social and economic connections? What mechanisms of perceptions and politics will enable policy makers and scholars to advance significant progressive change? This title examines accounting's contribution to these challenges given the profession's multifaceted roles.

New Perspectives in Accounting Ethics

New Perspectives in Accounting Ethics
Author: Emerald Group Publishing Limited
Publisher: Emerald Group Publishing
Total Pages: 217
Release: 2015-11-05
Genre: Business & Economics
ISBN: 1785608665

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New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship and identifies emerging themes in the field. These include the following: - Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing