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Accounting for the Public Interest

Author: Steven Mintz

Publisher: Springer Science & Business Media

Published: 2013-10-04

Total Pages: 284

ISBN-13: 9400770820

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.

Defender of the Public Interest

Author: Roger R. Trask

Publisher: Government Reprints Press

Published: 2001-06-01

Total Pages: 636

ISBN-13: 9781931641128

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Social Accounting and Public Management

Author: Stephen P. Osborne

Publisher: Routledge

Published: 2010-10-18

Total Pages: 397

ISBN-13: 1136931740

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Social accounting as a discipline has challenged the methodology and focus of the larger field of accounting over the last 50 years. More recently it has taken on greater significance for other subjects as well, addressing issues for public policy and management more broadly. These include the issues of the nature of accountability in the contemporary plural state, environmental and societal sustainability, the ethical management and governance of public services and resources, and the creation and sustenance of social capital as an essential element of the modern plural state. Social Accounting and Public Management brings together for the first time 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. This book addresses this nexus of all of these issues and disciplines, and through this, makes a contribution to the development of the disciplines of both social accounting and public policy and management.

Handbook of Research on Modernization and Accountability in Public Sector Management

Author: Graça Maria do Carmo Azevedo

Publisher: Information Science Reference

Published: 2017-12-15

Total Pages: 0

ISBN-13: 9781522537311

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"This book disseminates methodologies that would allow public institutions to implement practices, consistent with values of ethics, rigor, transparency and accountability to promote accountable public sector managers and discusses the processes of control and risk management and stress their importance for the reliability of financial reporting"--

Public Interest and Private Rights in Social Media

Author: Cornelis Reiman

Publisher: Elsevier

Published: 2012-09-10

Total Pages: 255

ISBN-13: 178063353X

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Social media has an increasing role in the public and private world. This raises socio-political and legal issues in the corporate and academic spheres.Public Interest and Private Rights in Social Media provides insight into the use, impact and future of social media. The contributors provide guidance on social media and society, particularly the use of social media in the corporate sector and academia, the rising influence of social media in public and political opinion making, and the legal implications of social media. The Editor brings together unusual perspectives on the use of social media, both in developed and developing countries.This title consists of twelve chapters, each covering a salient topic, including: social media in the context of global media; the First Amendment and online calls for action; social media and the rule of law; social networks and the self; social media strategy in the public sector; social media in humanitarian work; social media as a tool in business education; social media and the ‘continuum of transparency’; business and social media; making a difference to customer service with social media; social analytics data and platforms; and altruism as a valuable dimension of the digital age. Provides a guide to the key components of corporate and academic use of social media Offers technological and non-technological, legal, and international perspectives Considers socio-political impact and legal issues

Political Standards

Author: Karthik Ramanna

Publisher: University of Chicago Press

Published: 2015-11-09

Total Pages: 300

ISBN-13: 022621074X

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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 Routledge Companion to Business Ethics

Author: Eugene Heath

Publisher: Routledge

Published: 2018-02-12

Total Pages: 702

ISBN-13: 1317655419

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The field of business ethics continues to expand intellectually and geographically. During the past five decades, scholars have developed and deepened their inquiries into the ethics of commercial and corporate conduct. This Companion provides a novel overview of the discipline of business ethics, covering the major areas of the field as well as new and emerging topics. The eight thematic units range over an extraordinary set of subjects and include chapters on the history and pedagogy of business ethics, moral philosophy, the nature of business, responsibilities within the firm, economic institutions, the 2008 financial crisis, globalization, and business ethics in different regions of the world. Led by a well-respected editorial team, this unique volume gathers an international array of experts whose various critical approaches yield insights from areas such as public policy, economics, law, and history, in addition to business and philosophy. With its fresh analyses, wide scope, and clarity of approach, this volume will be an essential addition to library collections in business, management, and applied ethics.

Public Policy and the Public Interest

Author: Lok-sang Ho

Publisher: Routledge

Published: 2013-07-03

Total Pages: 289

ISBN-13: 1136651071

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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.

The Research-Practice Gap on Accounting in the Public Services

Author: Laurence Ferry

Publisher: Springer

Published: 2018-11-11

Total Pages: 137

ISBN-13: 3319994328

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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.

Administration in the Public Interest

Author: Stephen M. King (Ph. D.)

Publisher:

Published: 2009

Total Pages: 0

ISBN-13: 9781594606670

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Administration in the Public Interest is a highly readable, informative, and up-to-date introductory textbook for undergraduate public administration and first-year graduate MPA students. In addition to covering the basic topics found in most introductory public administration texts, such as organizational theory and behavior, public personnel, public budgeting, federalism and intergovernmental relations, public management, and the like, this book devotes entire chapters to the history and philosophy of public administration, the role of the Constitution and administrative law and behavior, administration and management of state and local governments, and treatment of the use of nonprofit organizations and faith-based initiatives in public administration. Instead of civil service preparation for M.P.A. students Administration in the Public Interest presents a current-issues theme of conflicting ethical, constitutional, utility, and leadership values discovered and practiced in public administration. The primary purpose of the text is not necessarily to teach the "practice" of public administration; instead, Administration in the Public Interest critically examines and evaluates the various ideas, people, histories, typologies, and issues that interrelate within the broad philosophical and pragmatic world of the "public interest." Unlike almost all public administration texts, this book describes and examines the increasingly influential role of non-profit organizations, faith-based initiatives, and private agencies in the development of public administration. Each chapter includes "Action Steps" for their local setting, boxed inserts and photos on key figures and events in public administration, study guides, including discussion and review questions, recommended readings, and web sites.