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.
Author: Gaétan Breton
Publisher: Emerald Group Publishing
ISBN: 1787697932
Category : Business & Economics
Languages : en
Pages : 257
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Book Description
Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of perparers and users.
Author: Orville Marcellus Powers
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 136
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Book Description
Author: William Andrew Paton
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 532
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Book Description
Author: Ahmed Riahi-Belkaoui
Publisher: Nelson Australia
ISBN: 9780170102858
Category : Accounting
Languages : en
Pages : 566
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Book Description
Provides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.
Author: M. W. E. Glautier
Publisher:
ISBN: 9780273025023
Category : Accounting
Languages : en
Pages : 732
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Book Description
Author: E. G. Folsom
Publisher: BoD – Books on Demand
ISBN: 3368173286
Category : Fiction
Languages : en
Pages : 466
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Book Description
Reprint of the original, first published in 1873.
Author: Charles E. Sprague
Publisher: Routledge
ISBN: 1000166783
Category : Business & Economics
Languages : en
Pages : 143
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Book Description
This book, first published in 1984, reprints the important texts The General Principles of the Science of Accounts (1901) and The Accountancy of Investment (1904) in one single volume. Charles Sprague pioneered the development of accounting theory in the United States, and his work is key in the study of the history of accounting and its development.
Author: E. Charles
Publisher: Рипол Классик
ISBN: 5878118203
Category : History
Languages : en
Pages : 172
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Book Description
Author: John Flower
Publisher: Routledge
ISBN: 1317240502
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.
