1653044144     

395814049                        

---

Accounting for the Public Interest : Perspectives on Accountability, Professionalism and Role in Society / edited by Steven Mintz

Mintz, Steven, 1953-

Dordrecht : Springer, 2014

Online-Ressource (XVI, 280 p. 7 illus, online resource)

Englisch

Includes bibliographical references and index

Druckausg.: Accounting for the public interest

978-94-007-7082-9

978-94-007-7081-2 (ISBN der Printausgabe)

772141118

Digital Object Identifier (DOI): 10.1007/978-94-007-7082-9

QP 800      Ähnliche Literatur

BJ1-1725

170 ; 657

bicssc: HPQ ; bisacsh: PHI005000

*Rechnungslegung ; Ethik      Zum Register

*Rechnungslegung ; Ethik      Zum Register

LOC-SH: Philosophy (General) ; Ethics ; Auditing ; Philosophy ; Philosophy (General) ; Ethics ; Auditing

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.