The Social Function of Accounts

The Social Function of Accounts PDF Author: John Flower
Publisher: Taylor & Francis
ISBN: 1317240510
Category : Business & Economics
Languages : en
Pages : 232

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Book Description
Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently organized and practised, is failing society, both in Britain and in the world as a whole. Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems? The book argues that the accountancy profession does not serve the public interest, notwithstanding its claim to this effect. The Social Function of Accounts argues that the moral responsibility of the accountant is analysed with reference to the principal theories of ethics continuing that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accounts redraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines.

The Social Function of Accounts

The Social Function of Accounts PDF Author: John Flower
Publisher: Taylor & Francis
ISBN: 1317240510
Category : Business & Economics
Languages : en
Pages : 232

Get Book Here

Book Description
Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently organized and practised, is failing society, both in Britain and in the world as a whole. Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems? The book argues that the accountancy profession does not serve the public interest, notwithstanding its claim to this effect. The Social Function of Accounts argues that the moral responsibility of the accountant is analysed with reference to the principal theories of ethics continuing that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accounts redraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines.

Social Functions in Philosophy

Social Functions in Philosophy PDF Author: Rebekka Hufendiek
Publisher: Routledge
ISBN: 0429787863
Category : Philosophy
Languages : en
Pages : 263

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Book Description
Social functions and functional explanations play a prominent role not only in our everyday reasoning but also in classical as well as contemporary social theory and empirical social research. This volume explores metaphysical, normative, and methodological perspectives on social functions and functional explanations in the social sciences. It aims to push the philosophical debate on social functions forward along new investigative lines by including up-to-date discussions of the metaphysics of social functions, questions concerning the nature of functional explanations within the social domain, and various applications of functionalist theorising. As such, this is one of the first collections to exclusively address a variety of philosophical questions concerning the nature and relevance of social functions.

The Ethics of Social Roles

The Ethics of Social Roles PDF Author: Alex Barber
Publisher: Oxford University Press
ISBN: 0192655582
Category : Philosophy
Languages : en
Pages : 345

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Book Description
The various social roles we occupy, such as teacher, parent, or friend, shape our ethical lives and colour our perceptions of each other and ourselves. Social roles have long been a central topic in sociology, and specific social roles frequently feature within applied moral philosophy and professional ethics. In striking contrast, the normative significance of social roles per se—the 'ethics of social roles' as a distinct field of philosophical enquiry—has been relatively neglected. Indeed, the view that social roles have genuine ethical bite is often tacitly dismissed as socially regressive, as if the pull of a social role must always be towards 'knowing one's place'. The present collection aims to change this by putting social roles back where they belong: at the centre of normative ethics. After an editors' introduction aimed at readers new to the topic, fourteen original chapters by an international line-up of new and established authors show how the topic of social roles is a kind of missing link between several better-established topics, including collective agency, special obligations, wellbeing, and social and political justice. These contributions are organized into four parts. The first looks at the topic through a historical lens, since philosophers have not always neglected social roles. The second addresses the source of the apparent normative force of social roles. The third examines the relation of a social role's normativity to its wider institutional context. The fourth looks at implications for self and wellbeing.

Legislation as a Social Function

Legislation as a Social Function PDF Author: Roscoe Pound
Publisher:
ISBN:
Category : Jurisprudence
Languages : en
Pages : 236

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Book Description


Social Functions of Emotion and Talking About Emotion at Work

Social Functions of Emotion and Talking About Emotion at Work PDF Author: Dirk Lindebaum
Publisher: Edward Elgar Publishing
ISBN: 1786434881
Category : Business & Economics
Languages : en
Pages : 273

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Book Description
Despite how much we know about emotion, Social Functions of Emotion and Talking About Emotion at Workuniquely examines the utility of emotion in organizations against the ways in which both individuals and groups talk about them. Drawing on psychological and sociological research, this book provides groundbreaking insights for understanding how emotions are used in the workplace. Bringing together contributions from leading emotion researchers, this book features chapters focusing on 10 emotions, ranging from awe to shame. Through its exploration of the ways each emotion functions in relation to how we talk about them, this book injects fresh theoretical and practical momentum into how our discussions of workplace emotion can affect how emotional events are appraised over time and place. This, in turn influences the causes, expressions, and consequences of emotions in the workplace. With its novel approach, this book will be an invaluable tool for academics researching emotion, as well as postgraduate students working in the social sciences seeking reference material on emotion. HR managers and general readers seeking greater insight into emotions at work will also find this book to be a useful tool. Contributors include: N.M. Ashkanasy, R.A. Baron, S. Connelly, M. Dasborough, C.D. Fisher, D. Geddes, P. Harvey, M.L.A. Hayward, P.J. Jordan, S. Kiffin-Petersen, H.C. Lench, D. Lindebaum, K.E. Moura, K.A. Perez, R.H. Smith, R.K. Smith, P.N. Stearns, A.C. Troth, M.R. Turner, K.L. Tyran, T.S.H. Wingenbach

Social Sciences in Sport

Social Sciences in Sport PDF Author: Joseph Maguire
Publisher: Human Kinetics
ISBN: 1492582573
Category : Sports & Recreation
Languages : en
Pages : 400

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Book Description
Social Sciences in Sport presents discipline-specific knowledge in the social sciences, which aids in understanding the problems and potential of contemporary sport practices and experiences. This interdisciplinary reference provides in-depth coverage of sport studies and 14 social sciences, drawing connections across these disciplines to illuminate key issues and illustrate possibilities for change. Written by leading figures in the social sciences, the book synthesizes theory and research in social science and sport into four distinct areas: • Identity, which discusses individual development and ethical considerations from history, philosophy, and psychology • Community, which considers anthropology, sociology, geography, and media studies when looking at sport in social groups • Capital, which draws research in status, wealth, power, and resources from economics, political science, and international relations • Governance, which discusses the enhancement of sport through law, social policy, management studies, and education Organized around these topics into four parts, this reference places sport in the broader social sciences, showing where researchers in kinesiology and other disciplines can augment their knowledge base. Noting the range of issues and concerns in today’s sport environment, readers will analyze the potential of a human development model in sport studies. Editor Joseph Maguire and an esteemed team of contributors present the evolution of sport in various social sciences. A stage-setting introduction explains the relevance of a social scientific perspective on sport and physical activity, and part introductions outline many relationships between the social sciences and sport. Chapters include a historical overview of the discipline or subject area, the core concepts and main theoretical perspectives in that area of expertise, critical findings, and the contemporary debates that characterize sport. Equipped with the social scientific knowledge and new perspectives from this essential collection, students and practitioners will be able to navigate classic and emerging issues in sport. Whether readers are social scientists considering sport as a subject of study or sport studies scholars attempting to make connections with the broader disciplines, Social Sciences in Sport promotes development of and through sport.

Ethics in Obstetrics and Gynecology

Ethics in Obstetrics and Gynecology PDF Author: Laurence B. McCullough
Publisher:
ISBN: 9780195060058
Category : Medical
Languages : en
Pages : 300

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Book Description
This book offers a comprehensive and clinically practical approach to ethics in the everyday practice of obstetrics and gynecology. The topics the authors address include: contraception, abortion, selective termination of multifetal pregnancies, gynecologic cancer, in vitro fertilization, surrogacy, prenatal diagnosis, fetal therapy, cephalocentisis, prematurity, HIV infection, and court ordered cesarean delivery. The issues involved in making decisions in many of these areas are a source of conflict, and lead to crisis between the physician and patient. One of the book's strengths is its emphasis on prevention and, if prevention fails, management, of the conflicts and crises which arise in these areas of medicine. The authors develop their preventative and management strategies on the basis of a framework for bioethics in the clinical setting. This framework is rigorously established and defended. The authors argue that four virtues -- self effacement, self sacrifice, compassion, and integrity -- generate the physician's obligation to protect and promote the patient's interest. They then identify the three types of patient's interests -- social role interests, subjective interests, and deliberative interests -- and they reinterpret the ethical principles of beneficence and respect for autonomy in terms of these. The concept of the fetus as patient, the physician's obligation to third parties, and the moral standing of fathers and family members are also addressed. The implications of their argument sets the stage for the discussions of prevention and management in the remaining sections of the book. Ethics in Obstetrics and Gynecology is a unique addition to the literature in both biomedical ethics and obstetrics and gynecology. It demonstrates that ethics should be regarded as an essential part of obstetrics and gynecology, and that clinical practice is incomplete without it.

Understanding Moral Obligation

Understanding Moral Obligation PDF Author: Robert Stern
Publisher: Cambridge University Press
ISBN: 1139505017
Category : Philosophy
Languages : en
Pages : 293

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Book Description
In many histories of modern ethics, Kant is supposed to have ushered in an anti-realist or constructivist turn by holding that unless we ourselves 'author' or lay down moral norms and values for ourselves, our autonomy as agents will be threatened. In this book, Robert Stern challenges the cogency of this 'argument from autonomy', and claims that Kant never subscribed to it. Rather, it is not value realism but the apparent obligatoriness of morality that really poses a challenge to our autonomy: how can this be accounted for without taking away our freedom? The debate the book focuses on therefore concerns whether this obligatoriness should be located in ourselves (Kant), in others (Hegel) or in God (Kierkegaard). Stern traces the historical dialectic that drove the development of these respective theories, and clearly and sympathetically considers their merits and disadvantages; he concludes by arguing that the choice between them remains open.

Vygotsky and the Social Formation of Mind

Vygotsky and the Social Formation of Mind PDF Author: James V. Wertsch
Publisher: Harvard University Press
ISBN: 0674257537
Category : Psychology
Languages : en
Pages : 284

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Book Description
In a book of intellectual breadth, James Wertsch not only offers a synthesis and critique of all Vygotsky’s major ideas, but also presents a program for using Vygotskian theory as a guide to contemporary research in the social sciences and humanities. He draws extensively on all Vygotsky’s works, both in Russian and in English, as well as on his own studies in the Soviet Union with colleagues and students of Vygotsky. Vygotsky’s writings are an enormously rich source of ideas for those who seek an account of the mind as it relates to the social and physical world. Wertsch explores three central themes that run through Vygotsky’s work: his insistence on using genetic, or developmental, analysis; his claim that higher mental functioning in the individual has social origins; and his beliefs about the role of tools and signs in human social and psychological activity Wertsch demonstrates how the notion of semiotic mediation is essential to understanding Vygotsky’s unique contribution to the study of human consciousness. In the last four chapters Wertsch extends Vygotsky’s claims in light of recent research in linguistics, semiotics, and literary theory. The focus on semiotic phenomena, especially human language, enables him to integrate findings from the wide variety of disciplines with which Vygotsky was concerned Wertsch shows how Vygotsky’s approach provides a principled way to link the various strands of human science that seem more isolated than ever today.

Religion and Ideology

Religion and Ideology PDF Author: Robert Bocock
Publisher: Manchester University Press
ISBN: 9780719018404
Category : Philosophy
Languages : en
Pages : 332

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Book Description