Accounting for the Public Interest

Accounting for the Public Interest PDF Author: Steven Mintz
Publisher: Springer Science & Business Media
ISBN: 9400770820
Category : Philosophy
Languages : en
Pages : 284

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Book 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.

Accounting for the Public Interest

Accounting for the Public Interest PDF Author: Steven Mintz
Publisher: Springer Science & Business Media
ISBN: 9400770820
Category : Philosophy
Languages : en
Pages : 284

Get Book Here

Book 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.

Power to the Public

Power to the Public PDF Author: Tara Dawson McGuinness
Publisher: Princeton University Press
ISBN: 0691207755
Category : Law
Languages : en
Pages : 208

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Book Description
“Worth a read for anyone who cares about making change happen.”—Barack Obama A powerful new blueprint for how governments and nonprofits can harness the power of digital technology to help solve the most serious problems of the twenty-first century As the speed and complexity of the world increases, governments and nonprofit organizations need new ways to effectively tackle the critical challenges of our time—from pandemics and global warming to social media warfare. In Power to the Public, Tara Dawson McGuinness and Hana Schank describe a revolutionary new approach—public interest technology—that has the potential to transform the way governments and nonprofits around the world solve problems. Through inspiring stories about successful projects ranging from a texting service for teenagers in crisis to a streamlined foster care system, the authors show how public interest technology can make the delivery of services to the public more effective and efficient. At its heart, public interest technology means putting users at the center of the policymaking process, using data and metrics in a smart way, and running small experiments and pilot programs before scaling up. And while this approach may well involve the innovative use of digital technology, technology alone is no panacea—and some of the best solutions may even be decidedly low-tech. Clear-eyed yet profoundly optimistic, Power to the Public presents a powerful blueprint for how government and nonprofits can help solve society’s most serious problems.

Social Media and the Public Interest

Social Media and the Public Interest PDF Author: Philip M. Napoli
Publisher: Columbia University Press
ISBN: 0231545541
Category : Language Arts & Disciplines
Languages : en
Pages : 419

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Book Description
Facebook, a platform created by undergraduates in a Harvard dorm room, has transformed the ways millions of people consume news, understand the world, and participate in the political process. Despite taking on many of journalism’s traditional roles, Facebook and other platforms, such as Twitter and Google, have presented themselves as tech companies—and therefore not subject to the same regulations and ethical codes as conventional media organizations. Challenging such superficial distinctions, Philip M. Napoli offers a timely and persuasive case for understanding and governing social media as news media, with a fundamental obligation to serve the public interest. Social Media and the Public Interest explores how and why social media platforms became so central to news consumption and distribution as they met many of the challenges of finding information—and audiences—online. Napoli illustrates the implications of a system in which coders and engineers drive out journalists and editors as the gatekeepers who determine media content. He argues that a social media–driven news ecosystem represents a case of market failure in what he calls the algorithmic marketplace of ideas. To respond, we need to rethink fundamental elements of media governance based on a revitalized concept of the public interest. A compelling examination of the intersection of social media and journalism, Social Media and the Public Interest offers valuable insights for the democratic governance of today’s most influential shapers of news.

Serving the Public Interest

Serving the Public Interest PDF Author: Norma M Riccucci
Publisher: Routledge
ISBN: 1317459954
Category : Business & Economics
Languages : en
Pages : 209

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Book Description
This reader presents a balanced collection of 16 administrative profiles of high-level government and nonprofit officials for course use. The profiles were originally published as part of a series for Public Administration Review. The profiles themselves cover a wide range of public service professionals at the local, state, and federal levels, and are written by a distinguished cast of authors. A concluding chapter by Riccucci pulls together and synthesizes the various themes of the profiles.

Public Policy and the Public Interest

Public Policy and the Public Interest PDF Author: Lok-sang Ho
Publisher: Routledge
ISBN: 1136651071
Category : Business & Economics
Languages : en
Pages : 289

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Book Description
As a book on public policy, this book is unique in addressing explicitly the role of human nature. Only with a good understanding of human nature can policy makers address their foremost needs and anticipate how people may respond to specific designs in policy. This way policy makers can avoid "unintended consequences." The book also provides a new perspective on the meaning of public interest, which is based on intellectual roots dating back to J.S.Mill and more recently Harsanyi and Rawls. Traditionally, economists have referred to either the Hicksian criterion or the Kaldorian criterion as the yardstick to whether a policy is welfare enhancing, not realizing that both of these criteria fail abjectly in producing a convincing test for welfare improvement. This is because ex post, typically some people will gain and some people will lose from any policy. The author argues for an alternative, ex ante welfare increase criterion that is based on how people would assess a policy if they were completely impartial and totally ignored their personal interests. It applies the principles to key policy concerns such as health policy, tort law reform, education and cultural policy, and pension reform. The healthcare reform proposals in the book illustrate the application of the principles. The author proposes a basic protection plan under which standard basic healthcare services are priced the same whether they are provided by public or private caregivers—at levels that can contain both demand side and supply side moral hazard. Annual eligible healthcare expenses are capped to alleviate worries. A "Lifetime Healthcare Supplement" that includes an element of risk sharing adds to patients’ choice and protection without compromising fiscal sustainability.

Regulation and Public Interests

Regulation and Public Interests PDF Author: Steven P. Croley
Publisher: Princeton University Press
ISBN: 1400828147
Category : Law
Languages : en
Pages : 393

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Book Description
Not since the 1960s have U.S. politicians, Republican or Democrat, campaigned on platforms defending big government, much less the use of regulation to help solve social ills. And since the late 1970s, "deregulation" has become perhaps the most ubiquitous political catchword of all. This book takes on the critics of government regulation. Providing the first major alternative to conventional arguments grounded in public choice theory, it demonstrates that regulatory government can, and on important occasions does, advance general interests. Unlike previous accounts, Regulation and Public Interests takes agencies' decision-making rules rather than legislative incentives as a central determinant of regulatory outcomes. Drawing from both political science and law, Steven Croley argues that such rules, together with agencies' larger decision-making environments, enhance agency autonomy. Agency personnel inclined to undertake regulatory initiatives that generate large but diffuse benefits (while imposing smaller but more concentrated costs) can use decision-making rules to develop socially beneficial regulations even over the objections of Congress and influential interest groups. This book thus provides a qualified defense of regulatory government. Its illustrative case studies include the development of tobacco rulemaking by the Food and Drug Administration, ozone and particulate matter rules by the Environmental Protection Agency, the Forest Service's "roadless" policy for national forests, and regulatory initiatives by the Securities and Exchange Commission and the Federal Trade Commission.

Public Interest in Law

Public Interest in Law PDF Author: Luboš Tichý
Publisher:
ISBN: 9781780689708
Category : Public interest
Languages : en
Pages : 0

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Book Description
This book analyses in a comprehensive manner the phenomenon of 'public interest' in different areas of law, both public and private. The contributions focus on the definition of public interest and the distinction between public and private interest. Further, they define the relevant 'public' and investigate the weight of public interest in case of conflict with other considerations and the legal consequences of its breach.

The Public Use of Private Interest

The Public Use of Private Interest PDF Author: Charles L. Schultze
Publisher: Brookings Institution Press
ISBN: 0815719051
Category : Business & Economics
Languages : en
Pages : 104

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Book Description
According to conventional wisdom, government may intervene when private markets fail to provide goods and services that society values. This view has led to the passage of much legislation and the creation of a host of agencies that have attempted, by exquisitely detailed regulations, to compel legislatively defined behavior in a broad range of activities affecting society as a whole—health care, housing, pollution abatement, transportation, to name only a few. Far from achieving the goals of the legislators and regulators, these efforts have been largely ineffective; worse, they have spawned endless litigation and countless administrative proceedings as the individuals and firms on who the regulations fall seek to avoid, or at least soften, their impact. The result has been long delays in determining whether government programs work at all, thwarting of agreed-upon societal aims, and deep skepticism about the power of government to make any difference. Strangely enough in a nation that since its inception has valued both the means and the ends of the private market system, the United States has rarely tried to harness private interests to public goals. Whenever private markets fail to produce some desired good or service (or fail to deter undesirable activity), the remedies proposed have hardly ever involved creating a system of incentives similar to those of the market place so as to make private choice consonant with public virtue. In this revision of the Godkin Lectures presented at Harvard University in November and December 1976, Charles L. Schultze examines the sources of this paradox. He outlines a plan for government intervention that would turn away from the direct "command and control" regulating techniques of the past and rely instead on market-like incentives to encourage people indirectly to take publicly desired actions.

Public Values and Public Interest

Public Values and Public Interest PDF Author: Barry Bozeman
Publisher: Georgetown University Press
ISBN: 9781589014015
Category : Political Science
Languages : en
Pages : 228

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Book Description
Economic individualism and market-based values dominate today's policymaking and public management circles—often at the expense of the common good. In his new book, Barry Bozeman demonstrates the continuing need for public interest theory in government. Public Values and Public Interest offers a direct theoretical challenge to the "utility of economic individualism," the prevailing political theory in the western world. The book's arguments are steeped in a practical and practicable theory that advances public interest as a viable and important measure in any analysis of policy or public administration. According to Bozeman, public interest theory offers a dynamic and flexible approach that easily adapts to changing situations and balances today's market-driven attitudes with the concepts of common good advocated by Aristotle, Saint Thomas Aquinas, John Locke, and John Dewey. In constructing the case for adopting a new governmental paradigm based on what he terms "managing publicness," Bozeman demonstrates why economic indices alone fail to adequately value social choice in many cases. He explores the implications of privatization of a wide array of governmental services—among them Social Security, defense, prisons, and water supplies. Bozeman constructs analyses from both perspectives in an extended study of genetically modified crops to compare the policy outcomes using different core values and questions the public value of engaging in the practice solely for the sake of cheaper food. Thoughtful, challenging, and timely, Public Values and Public Interest shows how the quest for fairness can once again play a full part in public policy debates and public administration.

College Admissions and the Public Interest

College Admissions and the Public Interest PDF Author: Brainerd Alden Thresher
Publisher:
ISBN:
Category : Education
Languages : en
Pages : 112

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Book Description