Accounting for the Public Interest

Perspectives on Accountability, Professionalism and Role in Society

Häftad, Engelska, 2016

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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.

Produktinformation

Utgivningsdatum2016-08-23
Mått155 x 235 x 17 mm
Vikt452 g
FormatHäftad
SpråkEngelska
SerieAdvances in Business Ethics Research
Antal sidor280
FörlagSpringer
ISBN9789401779524

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Table of ContentsIntroductionList of ContributorsList of ReviewersMonograph PapersSection 1: Professionalism in Accounting: Myth or Reality?Chapter 1: Call of Duty: A Framework for Auditors’ Ethical Decisions by Michael K. Shaub and Robert L. BraunChapter 2: Professionalizing the Tax Accounting Profession: Fulfilling Public-Interest Reporting Responsibilities by Martin Stuebs and Brett WilkinsonChapter 3: The Bloom is Off the Rose: Deprofessionaliztion in Public Accounting by Timothy J. Fogarty Section 2: An Ethic of Accountability, Societal Responsibilities, and Accounting for the Public InterestChapter 4: Taking Pluralism Seriously Within an Ethic of Accountability by Jesse Dillard and Judy BrownChapter 5: Social and Economic Implications of Increasing Income Inequality: Accountability Concerns by Sue Ravenscroft and Christine A. DenisonChapter 6: Professionalism, the Public Interest, and Social Accounting by Gordon BoyceSection 3: Defining the Public Interest in AccountingChapter 7: Alternative Perspectives on Accounting in the Public Interest by C. Richard BakerChapter 8: The Public Interest According to the IFAC Framework by Paul F. WilliamsSection 4: Corporate Social Responsibility and Environmental ReportingChapter 9: Developing Corporate Reporting in the Public Interest: The Question of Mandatory CSR Reporting and the Potential for Its Integration with Financial Reporting by Cynthia Jeffrey and Jon D. PerkinsChapter 10: Environmental Disclosure as Legitimation: Is it in the Public Interest? by Dennis M. PattenSection 5: Virtue and Public Interest Considerations of Bribery and Whistle-blowingChapter 11: Facilitation Payments in International Business Transactions: Law, Accounting and the Public Interest by Cindy DavidsChapter 12: Whistle-blowing in the Classroom: The Influence of Students’ Perceptions of Whistleblowers