Accounting and Distributive Justice - Couverture rigide

Flower, John

Couverture rigide

ISBN 10 : 0415871778 ISBN 13 : 9780415871778

Editeur : Routledge, 2010

Synopsis

Accounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as in the traditional capitalist paradigm. It explains in non-technical terms the principle philosophical theories of justice and argues that a firm has a moral responsibility to seek distributive justice in its dealings with its shareholders, employees, suppliers, customers, and other people with whom it has dealings, who are considered to be the firm's stakeholders. The book introduces concepts of distributive justice to accountants and provokes them into reflecting on how the discipline of accounting can best serve the cause of justice. Accounting and Distributive Justice provides both a philosophical foundation and a practical game plan for the future of a more sustainable accounting practice.

A propos du livre

À propos de l'auteur

John Flower is former Professor of Accounting at the University of Bristol and Director of the Centre for Research in European Accounting, Brussels. He has written several authoritative books on financial reporting, including Global Financial Reporting and European Financial Reporting.

Détails de l'édition

• Éditeur: Routledge
• Date d'édition: 2010
• Langue: anglais
• ISBN 10: 0415871778
• ISBN 13: 9780415871778
• Reliure: Relié
• Numéro d'édition: 1
• Nombre de pages: 202
• Coordonnées du fabricant: non disponible
• Personne responsable: gpsr@libri.de; gpsr@libri.de; ; Europaallee 1; Bad Hersfeld; 36244; Allemagne