Overview
- First book to focus on accounting in the public interest, examining the role and responsibilities of accounting to society
- Uniquely prospective, providing insight into how the accounting profession can improve on meeting its primary obligation to serve the public interest
- Provides diverse viewpoints from philosophy, social accounting, economic considerations, and an international perspective on accounting for the public interest.
- Includes supplementary material: sn.pub/extras
Part of the book series: Advances in Business Ethics Research (ABER, volume 4)
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Table of contents (12 chapters)
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Front Matter
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Professionalism in Accounting: Myth or Reality?
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Front Matter
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An Ethic of Accountability, Societal Responsibilities, and Accounting for the Public Interest
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Front Matter
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Defining the Public Interest in Accounting
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Front Matter
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Corporate Social Responsibility and Environmental Reporting
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Front Matter
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Virtue and Public Interest Considerations of Bribery and Whistle-Blowing
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Front Matter
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Back Matter
Keywords
- Accounting Ethics
- Accounting Regulation and the Law
- Accounting in the Public Interest
- De-Professionalization in Accounting
- Economic Impacts of Accounting
- Educating Accounting Students
- Educating Accounting Students in the Public Interest
- Environmental Accounting Research
- Environmental Accounting and Disclosure
- Facilitation Payments
- Fraud in Financial Statements
- Increasing Income Inequality
- International Business Transactions
- Law, Accounting and the Public Interest
- Perceptions of Whistleblowing
- Philosophy of Accounting in the Public Interest
- Public Interest Accounting
- Public Interest and International Ethics Standards
- Social Accounting and Reporting
- Social Accounting in the Public Interest
- The IFAC Framework
About this book
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.
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Editors and Affiliations
Bibliographic Information
Book Title: Accounting for the Public Interest
Book Subtitle: Perspectives on Accountability, Professionalism and Role in Society
Editors: Steven Mintz
Series Title: Advances in Business Ethics Research
DOI: https://doi.org/10.1007/978-94-007-7082-9
Publisher: Springer Dordrecht
eBook Packages: Humanities, Social Sciences and Law, Philosophy and Religion (R0)
Copyright Information: Springer Science+Business Media Dordrecht 2014
Hardcover ISBN: 978-94-007-7081-2Published: 17 October 2013
Softcover ISBN: 978-94-017-7952-4Published: 23 August 2016
eBook ISBN: 978-94-007-7082-9Published: 04 October 2013
Series ISSN: 2520-1654
Series E-ISSN: 2520-1662
Edition Number: 1
Number of Pages: XVI, 280
Number of Illustrations: 7 b/w illustrations
Topics: Ethics, Accounting/Auditing, Theories of Law, Philosophy of Law, Legal History