Accounting for the Public Interest Perspectives on Accountability, Professionalism and Role in Society /
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 respon...
| Other Authors: | Mintz, Steven M., SpringerLink (Online service) |
|---|---|
| Format: | eBook |
| Language: | English |
| Published: |
Dordrecht :
Springer,
[2014]
Dordrecht : [2014] |
| Physical Description: |
1 online resource (284 pages). |
| Series: |
Advances in business ethics research ;
4. |
| Subjects: |
| Summary: |
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. |
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| Item Description: |
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. Includes bibliographical references and index. Part I. Professionalism in accounting: Myth or Reality? -- Part II. An ethic of accountability, societtal responsibilities, and accounting for the public interest -- Part III. Defining the public interest in accounting -- Part IV. Corporate social responsibility and environmental reporting -- Part V. Virtue and public interest considerations of bribery and whistle-blowing. English. |
| Physical Description: |
1 online resource (284 pages). |
| Bibliography: |
Includes bibliographical references and index. |
| ISBN: |
9789400770829 9400770820 |