Descripción del título
Accounting for the Public I...
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
Monografía
monografia Rebiun02158777 https://catalogo.rebiun.org/rebiun/record/Rebiun02158777 |acr nuu---uuuuu 131004s2014 ne | s |||| 0|eng d 9789400770829 978-94-007-7082-9 10.1007/978-94-007-7082-9 doi UPVA 997152079803706 UAM 991007633437104211 UCAR 991007760528604213 CBUC 991013479919706706 UR0367905 BUS HPQ bicssc PHI005000 bisacsh 170 23 Accounting for the Public Interest Recurso electrónico] Perspectives on Accountability, Professionalism and Role in Society edited by Steven Mintz Servicio en línea Dordrecht Springer Netherlands Imprint: Springer 2014 Dordrecht Dordrecht Springer Netherlands Imprint: Springer Humanities, Social Sciences and Law (Springer-11648) Advances in Business Ethics Research, A Journal of Business Ethics Book Series 4 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 Libros electrónicos descargables Mintz, Steven editor SpringerLink eBooks--201400 (Servicio en línea) Advances in Business Ethics Research, A Journal of Business Ethics Book Series 4