Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society

Overview

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 ...

See more details below
Hardcover (2014)
$150.44
BN.com price
(Save 15%)$179.00 List Price
Other sellers (Hardcover)
  • All (11) from $112.61   
  • New (7) from $132.20   
  • Used (4) from $112.61   
Sending request ...

Overview

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.

Read More Show Less

Product Details

  • ISBN-13: 9789400770812
  • Publisher: Springer Netherlands
  • Publication date: 4/1/2014
  • Series: Advances in Business Ethics Research Series , #4
  • Edition description: 2014
  • Edition number: 1
  • Pages: 280
  • Product dimensions: 6.14 (w) x 9.21 (h) x 0.69 (d)

Table of Contents

Table of Contents

Introduction

List of Contributors

List of Reviewers

Monograph Papers

Section 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. Braun

Chapter 2: Professionalizing the Tax Accounting Profession: Fulfilling Public-Interest Reporting Responsibilities by Martin Stuebs and Brett Wilkinson

Chapter 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 Interest

Chapter 4: Taking Pluralism Seriously Within an Ethic of Accountability by Jesse Dillard and Judy Brown

Chapter 5: Social and Economic Implications of Increasing Income Inequality: Accountability Concerns by Sue Ravenscroft and Christine A. Denison

Chapter 6: Professionalism, the Public Interest, and Social Accounting by Gordon Boyce

Section 3: Defining the Public Interest in Accounting

Chapter 7: Alternative Perspectives on Accounting in the Public Interest by C. Richard Baker

Chapter 8: The Public Interest According to the IFAC Framework by Paul F. Williams

Section 4: Corporate Social Responsibility and Environmental Reporting

Chapter 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. Perkins

Chapter 10: Environmental Disclosure as Legitimation: Is it in the Public Interest? by Dennis M. Patten

Section 5: Virtue and Public Interest Considerations of Bribery and Whistle-blowing

Chapter 11: Facilitation Payments in International Business Transactions: Law, Accounting and the Public Interest by Cindy Davids

Chapter 12: Whistle-blowing in the Classroom: The Influence of Students’ Perceptions of Whistleblowers by Richard A. Bernardi, Evan S. Goetjen, and Jennifer M. Brax

Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)