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Accounting for the Public Interest

2013-10-04 Philosophy
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Release : 2013-10-04
Genre : Philosophy
Kind : eBook
Book Rating : 820/5 ( reviews)

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Book Synopsis Accounting for the Public Interest by : Steven Mintz

Download or read book Accounting for the Public Interest written by Steven Mintz. This book was released on 2013-10-04. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Social Accounting and Public Management

2010-10-18 Business & Economics
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Release : 2010-10-18
Genre : Business & Economics
Kind : eBook
Book Rating : 740/5 ( reviews)

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Book Synopsis Social Accounting and Public Management by : Stephen P. Osborne

Download or read book Social Accounting and Public Management written by Stephen P. Osborne. This book was released on 2010-10-18. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management.

Public Policy and the Public Interest

2013-07-03 Business & Economics
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Release : 2013-07-03
Genre : Business & Economics
Kind : eBook
Book Rating : 071/5 ( reviews)

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Book Synopsis Public Policy and the Public Interest by : Lok-sang Ho

Download or read book Public Policy and the Public Interest written by Lok-sang Ho. This book was released on 2013-07-03. Available in PDF, EPUB and Kindle. Book excerpt: As a book on public policy, this book is unique in addressing explicitly the role of human nature. Only with a good understanding of human nature can policy makers address their foremost needs and anticipate how people may respond to specific designs in policy. This way policy makers can avoid "unintended consequences." The book also provides a new perspective on the meaning of public interest, which is based on intellectual roots dating back to J.S.Mill and more recently Harsanyi and Rawls. Traditionally, economists have referred to either the Hicksian criterion or the Kaldorian criterion as the yardstick to whether a policy is welfare enhancing, not realizing that both of these criteria fail abjectly in producing a convincing test for welfare improvement. This is because ex post, typically some people will gain and some people will lose from any policy. The author argues for an alternative, ex ante welfare increase criterion that is based on how people would assess a policy if they were completely impartial and totally ignored their personal interests. It applies the principles to key policy concerns such as health policy, tort law reform, education and cultural policy, and pension reform. The healthcare reform proposals in the book illustrate the application of the principles. The author proposes a basic protection plan under which standard basic healthcare services are priced the same whether they are provided by public or private caregivers—at levels that can contain both demand side and supply side moral hazard. Annual eligible healthcare expenses are capped to alleviate worries. A "Lifetime Healthcare Supplement" that includes an element of risk sharing adds to patients’ choice and protection without compromising fiscal sustainability.

Political Standards

2015-11-09 Business & Economics
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Release : 2015-11-09
Genre : Business & Economics
Kind : eBook
Book Rating : 74X/5 ( reviews)

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Book Synopsis Political Standards by : Karthik Ramanna

Download or read book Political Standards written by Karthik Ramanna. This book was released on 2015-11-09. Available in PDF, EPUB and Kindle. Book excerpt: Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."

The Research-Practice Gap on Accounting in the Public Services

2018-11-11 Political Science
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Release : 2018-11-11
Genre : Political Science
Kind : eBook
Book Rating : 328/5 ( reviews)

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Book Synopsis The Research-Practice Gap on Accounting in the Public Services by : Laurence Ferry

Download or read book The Research-Practice Gap on Accounting in the Public Services written by Laurence Ferry. This book was released on 2018-11-11. Available in PDF, EPUB and Kindle. Book excerpt: This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.

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