Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society - Couverture rigide

Couverture rigide

ISBN 10 : 9400770812 ISBN 13 : 9789400770812

Editeur : Springer, 2013

Synopsis

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.

A propos du livre

Présentation de l'éditeur

This volume explores the opportunities and challenges facing the accounting profession in an globalized business and financial reporting environment. It offers insight into how accounting can improve on meeting its obligation to serve the public interest.

Détails de l'édition

• Éditeur: Springer
• Date d'édition: 2013
• Langue: anglais
• ISBN 10: 9400770812
• ISBN 13: 9789400770812
• Reliure: Relié
• Nombre de pages: 296
• Éditeur: Mintz Steven
• Coordonnées du fabricant: Springer Nature Customer Service Center GmbH; ProductSafety@springernature.com; ; Europaplatz 3; Heidelberg; 69115; Allemagne