Author: Karthik Ramanna
Publisher: University of Chicago Press
ISBN: 022621074X
Category : Business & Economics
Languages : en
Pages : 300
Book Description
Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."
Political Standards
Author: Karthik Ramanna
Publisher: University of Chicago Press
ISBN: 022621074X
Category : Business & Economics
Languages : en
Pages : 300
Book Description
Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."
Publisher: University of Chicago Press
ISBN: 022621074X
Category : Business & Economics
Languages : en
Pages : 300
Book Description
Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."
Common Standards for K-12 Education?
Author: National Research Council
Publisher: National Academies Press
ISBN: 0309178398
Category : Education
Languages : en
Pages : 104
Book Description
Standards-based accountability has become a central feature of the public education system in each state and is a theme of national discussions about how achievement for all students can be improved and achievement gaps narrowed. Questions remain, however, about the implementation of standards and accountability systems and about whether their potential benefits have been fully realized. Each of the 50 states has adopted its own set of standards, and though there is overlap among them, there is also wide variation in the ways states have devised and implemented their systems. This variety may have both advantages and disadvantages, but it nevertheless raises a fundamental question: Is the establishment of common K-12 academic standards, which states could voluntarily adopt, the logical next step for standards-based reform? The goal of this book is not to answer the policy question of whether or not common standards would be a good idea. Rather, the book provides an objective look at the available evidence regarding the ways in which standards are currently functioning, the strategies that might be used to pursue common standards, and the issues that doing so might present.
Publisher: National Academies Press
ISBN: 0309178398
Category : Education
Languages : en
Pages : 104
Book Description
Standards-based accountability has become a central feature of the public education system in each state and is a theme of national discussions about how achievement for all students can be improved and achievement gaps narrowed. Questions remain, however, about the implementation of standards and accountability systems and about whether their potential benefits have been fully realized. Each of the 50 states has adopted its own set of standards, and though there is overlap among them, there is also wide variation in the ways states have devised and implemented their systems. This variety may have both advantages and disadvantages, but it nevertheless raises a fundamental question: Is the establishment of common K-12 academic standards, which states could voluntarily adopt, the logical next step for standards-based reform? The goal of this book is not to answer the policy question of whether or not common standards would be a good idea. Rather, the book provides an objective look at the available evidence regarding the ways in which standards are currently functioning, the strategies that might be used to pursue common standards, and the issues that doing so might present.
Taking Stock
Author: National Research Council
Publisher: National Academies Press
ISBN: 9780309059442
Category : Education
Languages : en
Pages : 50
Book Description
In 1996, the Board on International Comparative Studies of the National Research Council sponsored a workshop to assess what has been learned about making education standards internationally competitive and to examine why criteria for international competitiveness have been so difficult to articulate. A summary of the issues raised at this workshop is presented. Approximately 80 persons, including representatives from national organizations with specific interest in education standards, university researchers, and education policy makers attended the gathering. Participants explored the concept and the support of high standards for education in the United States. Even with widespread support, differences in how standards should be reached and used became apparent. The text examines standards as a political process and advises that standards be worked out in a public political forum. An understanding of the content and performance standards that are in place for high-achieving students around the world could inform a local search for standards. This is applicable to the United States, which should adapt its own standards to its own circumstances and goals. Implementing standards and including teachers in such movements help teachers to select the curricular topics that are most important. Three appendices feature a list of workshop participants, workshop papers, and other information. (RJM)
Publisher: National Academies Press
ISBN: 9780309059442
Category : Education
Languages : en
Pages : 50
Book Description
In 1996, the Board on International Comparative Studies of the National Research Council sponsored a workshop to assess what has been learned about making education standards internationally competitive and to examine why criteria for international competitiveness have been so difficult to articulate. A summary of the issues raised at this workshop is presented. Approximately 80 persons, including representatives from national organizations with specific interest in education standards, university researchers, and education policy makers attended the gathering. Participants explored the concept and the support of high standards for education in the United States. Even with widespread support, differences in how standards should be reached and used became apparent. The text examines standards as a political process and advises that standards be worked out in a public political forum. An understanding of the content and performance standards that are in place for high-achieving students around the world could inform a local search for standards. This is applicable to the United States, which should adapt its own standards to its own circumstances and goals. Implementing standards and including teachers in such movements help teachers to select the curricular topics that are most important. Three appendices feature a list of workshop participants, workshop papers, and other information. (RJM)
Political Standards
Author: Karthik Ramanna
Publisher: University of Chicago Press
ISBN: 022621088X
Category : Business & Economics
Languages : en
Pages : 300
Book Description
Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively—and sometimes unwittingly—by arguments from business academia With Political Standards, Karthik Ramanna develops the notion of “thin political markets” to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts—but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism.
Publisher: University of Chicago Press
ISBN: 022621088X
Category : Business & Economics
Languages : en
Pages : 300
Book Description
Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively—and sometimes unwittingly—by arguments from business academia With Political Standards, Karthik Ramanna develops the notion of “thin political markets” to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts—but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism.
Imposing Standards
Author: Martin Hearson
Publisher: Cornell University Press
ISBN: 1501755994
Category : Business & Economics
Languages : en
Pages : 164
Book Description
In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.
Publisher: Cornell University Press
ISBN: 1501755994
Category : Business & Economics
Languages : en
Pages : 164
Book Description
In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.
Political Contexts of Educational Leadership
Author: Jane Lindle
Publisher: Routledge
ISBN: 1135921326
Category : Education
Languages : en
Pages : 240
Book Description
Co-published with UCEA, this exciting new textbook is the first to tackle the ISLLC Standard #6—the political context of education. This unique volume helps aspiring school leaders understand the dynamics of educational policy in multiple arenas at the local, state, and federal levels. Leaders are responsible for promoting the success of every student by understanding, responding to, and influencing the political, social, economic, legal, and cultural contexts in which education and learning reside. Featuring Case studies and Suggested activities, this book provides an authentic illustration of the political dynamics that emanate from individual, social, economic, and cultural issues surrounding all schools and further aspiring school leaders’ understanding of political issues through experiences. By presenting problem-posing cases, theoretical grounding, relevant research, and implications for practice, this book provides aspiring leaders with the background, learning experiences, and analytical tools to successfully promote student success in their contexts. Companion website – includes shared resources relevant to all ISLLC standards, along with particular activities for ISLLC Standard #6
Publisher: Routledge
ISBN: 1135921326
Category : Education
Languages : en
Pages : 240
Book Description
Co-published with UCEA, this exciting new textbook is the first to tackle the ISLLC Standard #6—the political context of education. This unique volume helps aspiring school leaders understand the dynamics of educational policy in multiple arenas at the local, state, and federal levels. Leaders are responsible for promoting the success of every student by understanding, responding to, and influencing the political, social, economic, legal, and cultural contexts in which education and learning reside. Featuring Case studies and Suggested activities, this book provides an authentic illustration of the political dynamics that emanate from individual, social, economic, and cultural issues surrounding all schools and further aspiring school leaders’ understanding of political issues through experiences. By presenting problem-posing cases, theoretical grounding, relevant research, and implications for practice, this book provides aspiring leaders with the background, learning experiences, and analytical tools to successfully promote student success in their contexts. Companion website – includes shared resources relevant to all ISLLC standards, along with particular activities for ISLLC Standard #6
Politics - According to the Bible
Author: Wayne A. Grudem
Publisher: Zondervan
ISBN: 0310413583
Category : Religion
Languages : en
Pages : 626
Book Description
Should Christians be involved in political issues? This comprehensive and readable book presents a political philosophy from the perspective that the Gospel pertains to all of life, including politics. Politics—According to the Bible is an in-depth analysis of conservative and liberal plans to do good for the nation, evaluated in light of the Bible and common sense. Evangelical Bible professor, and author of the bestselling book Systematic Theology, Wayne Grudem unpacks and rejects five common views about Christian influence on politics: "compel religion," "exclude religion," "all government is demonic," "do evangelism, not politics," and "do politics, not evangelism." Instead, he defends a position of "significant Christian influence on government" and explains the Bible's teachings about the purpose of civil government and the characteristics of good or bad governments. Grudem provides a thoughtful analysis of over fifty specific and current political issues dealing with: The protection of life. Marriage, the family, and children. Economic issues and taxation. The environment. National defense Relationships to other nations. Freedom of speech and religion. Quotas. And special interests. Throughout this book, he makes frequent application to the current policies of the Democratic and Republican parties in the United States, but the principles discussed here are relevant for any nation.
Publisher: Zondervan
ISBN: 0310413583
Category : Religion
Languages : en
Pages : 626
Book Description
Should Christians be involved in political issues? This comprehensive and readable book presents a political philosophy from the perspective that the Gospel pertains to all of life, including politics. Politics—According to the Bible is an in-depth analysis of conservative and liberal plans to do good for the nation, evaluated in light of the Bible and common sense. Evangelical Bible professor, and author of the bestselling book Systematic Theology, Wayne Grudem unpacks and rejects five common views about Christian influence on politics: "compel religion," "exclude religion," "all government is demonic," "do evangelism, not politics," and "do politics, not evangelism." Instead, he defends a position of "significant Christian influence on government" and explains the Bible's teachings about the purpose of civil government and the characteristics of good or bad governments. Grudem provides a thoughtful analysis of over fifty specific and current political issues dealing with: The protection of life. Marriage, the family, and children. Economic issues and taxation. The environment. National defense Relationships to other nations. Freedom of speech and religion. Quotas. And special interests. Throughout this book, he makes frequent application to the current policies of the Democratic and Republican parties in the United States, but the principles discussed here are relevant for any nation.
Aristotle on Political Community
Author: David J. Riesbeck
Publisher: Cambridge University Press
ISBN: 1107107024
Category : Biography & Autobiography
Languages : en
Pages : 335
Book Description
A unified interpretation of Aristotle's views about the distinctive nature and value of political community, rule and participation.
Publisher: Cambridge University Press
ISBN: 1107107024
Category : Biography & Autobiography
Languages : en
Pages : 335
Book Description
A unified interpretation of Aristotle's views about the distinctive nature and value of political community, rule and participation.
Making Politics Work for Development
Author: World Bank
Publisher: World Bank Publications
ISBN: 1464807744
Category : Business & Economics
Languages : en
Pages : 350
Book Description
Governments fail to provide the public goods needed for development when its leaders knowingly and deliberately ignore sound technical advice or are unable to follow it, despite the best of intentions, because of political constraints. This report focuses on two forces—citizen engagement and transparency—that hold the key to solving government failures by shaping how political markets function. Citizens are not only queueing at voting booths, but are also taking to the streets and using diverse media to pressure, sanction and select the leaders who wield power within government, including by entering as contenders for leadership. This political engagement can function in highly nuanced ways within the same formal institutional context and across the political spectrum, from autocracies to democracies. Unhealthy political engagement, when leaders are selected and sanctioned on the basis of their provision of private benefits rather than public goods, gives rise to government failures. The solutions to these failures lie in fostering healthy political engagement within any institutional context, and not in circumventing or suppressing it. Transparency, which is citizen access to publicly available information about the actions of those in government, and the consequences of these actions, can play a crucial role by nourishing political engagement.
Publisher: World Bank Publications
ISBN: 1464807744
Category : Business & Economics
Languages : en
Pages : 350
Book Description
Governments fail to provide the public goods needed for development when its leaders knowingly and deliberately ignore sound technical advice or are unable to follow it, despite the best of intentions, because of political constraints. This report focuses on two forces—citizen engagement and transparency—that hold the key to solving government failures by shaping how political markets function. Citizens are not only queueing at voting booths, but are also taking to the streets and using diverse media to pressure, sanction and select the leaders who wield power within government, including by entering as contenders for leadership. This political engagement can function in highly nuanced ways within the same formal institutional context and across the political spectrum, from autocracies to democracies. Unhealthy political engagement, when leaders are selected and sanctioned on the basis of their provision of private benefits rather than public goods, gives rise to government failures. The solutions to these failures lie in fostering healthy political engagement within any institutional context, and not in circumventing or suppressing it. Transparency, which is citizen access to publicly available information about the actions of those in government, and the consequences of these actions, can play a crucial role by nourishing political engagement.
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.