Accounting, Representation and Responsibility

Accounting, Representation and Responsibility PDF

Author: Niels Joseph Lennon

Publisher: Routledge

Published: 2020-06-04

Total Pages: 87

ISBN-13: 0429640706

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In organizations, accounting produces organizational knowledge that affects decision-making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision-making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts. Using a theoretical apparatus from Deleuze and Guattarí, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability.

Model Rules of Professional Conduct

Model Rules of Professional Conduct PDF

Author: American Bar Association. House of Delegates

Publisher: American Bar Association

Published: 2007

Total Pages: 216

ISBN-13: 9781590318737

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Proportional Representation and the Constituency Role in Britain

Proportional Representation and the Constituency Role in Britain PDF

Author: Thomas Carl Lundberg

Publisher: Springer

Published: 2007-04-12

Total Pages: 199

ISBN-13: 0230801366

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Lundberg critically examines the claim that party list-elected members of Britain's devolved assemblies, in Wales and Scotland, are somehow 'second-class' representatives. Although list-elected representatives in Britain have a different constituency role, these representatives add an important element of pluralism to Britain's politics.

Representation and Substitution in the Atonement Theologies of Dorothee Sölle, John Macquarrie, and Karl Barth

Representation and Substitution in the Atonement Theologies of Dorothee Sölle, John Macquarrie, and Karl Barth PDF

Author: Jeannine Michele Graham

Publisher: Peter Lang

Published: 2005

Total Pages: 492

ISBN-13: 9780820467917

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How does what happened 2000 years ago in the life, death, resurrection, and ascension of Jesus Christ radically alter the human nature and life situation of men and women in every generation up to the present day? Pursuit of this question provided the initial impetus for this book, a study of two vital themes pertaining to the doctrine of atonement - representation and substitution. The author explores their meaning and role within the theologies of three significantly diverse contemporary theologians - Dorothee Sölle, John Macquarrie, and Karl Barth - concluding with a comparative analysis of all three perspectives in relation to each other.

The Concept of Representation in the Age of the American Revolution

The Concept of Representation in the Age of the American Revolution PDF

Author: John Phillip Reid

Publisher: University of Chicago Press

Published: 1989

Total Pages: 276

ISBN-13: 9780226708980

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"Americans did not rebel from Great Britain because they wanted a different government. They rebelled because they believed that Parliament was violating constitutional precepts. Colonial Whigs did not fight for American rights. They fought for English rights."—from the Preface John Phillip Reid goes on to argue that it was generally the application, not the definition, of these rights that was disputed. The sole—and critical—exception concerned the right of representation. American perceptions of the responsibility of representatives to their constituents, the necessity of equal representation, and the constitutional function of consent had diverged gradually, but significantly, from British tradition. Drawing on his mastery of eighteenth-century legal thought, Reid explores the origins and shifting meanings of representation, consent, arbitrary rule, and constitution. He demonstrates that the controversy which led to the American Revolution had more to do with jurisprudential and constitutional principles than with democracy and equality. This book will interest legal historians, Constitutional scholars, and political theorists.

Reclaiming Representation

Reclaiming Representation PDF

Author: Monica Brito Vieira

Publisher: Taylor & Francis

Published: 2017-05-25

Total Pages: 232

ISBN-13: 1317400941

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Representation is integral to the functioning and legitimacy of modern government. Yet political theorists have often been reluctant to engage directly with questions of representation, and empirical political scientists have closed down such questions by making representation synonymous with congruence. Conceptually unproblematic and normatively inert for some, representation has been deemed impossible to pin down analytically and to defend normatively by others. But this is changing. Political theorists are now turning to political representation as a subject worthy of theoretical investigation in its own right. In their effort to rework the theory of political representation, they are also hoping to impact how representation is assessed and studied empirically. This volume gathers together chapters by key contributors to what amounts to a "representative turn" in political theory. Their approaches and emphases are diverse, but taken together they represent a compelling and original attempt at re-conceptualizing political representation and critically assessing the main theoretical and political implications following from this, namely for how we conceive and assess representative democracy. Each contributor is invited to look back and ahead on the transformations to democratic self-government introduced by the theory and practice of political representation. Representation and democracy: outright conflict, uneasy cohabitation, or reciprocal constitutiveness? For those who think democracy would be better without representation, this volume is a must-read: it will question their assumptions, while also exploring some of the reasons for their discomfort. Reclaiming Representation is essential reading for scholars and graduate researchers committed to staying on top of new developments in the field.

The Concept of Representation

The Concept of Representation PDF

Author: Hanna F. Pitkin

Publisher: Univ of California Press

Published: 2023-04-28

Total Pages: 332

ISBN-13: 0520340507

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Being concerned with representation, this book is about an idea, a concept, a word. It is primarily a conceptual analysis, not a historical study of the way in which representative government has evolved, nor yet an empirical investigation of the behavior of contemporary representatives or the expectations voters have about them. Yet, although the book is about a word, it is not about mere words, not merely about words. For the social philosopher, for the social scientist, words are not "mere"; they are the tools of his trade and a vital part of his subject matter. Since human beings are not merely political animals but also language-using animals, their behavior is shaped by their ideas. What they do and how they do it depends upon how they see themselves and their world, and this in turn depends upon the concepts through which they see. Learning what "representation" means and learning how to represent are intimately connected. But even beyond this, the social theorist sees the world through a network of concepts. Our words define and delimit our world in important ways, and this is particularly true of the world of human and social things. For a zoologist may capture a rare specimen and simply observe it; but who can capture an instance of representation (or of power, or of interest)? Such things, too, can be observed, but the observation always presupposes at least a rudimentary conception of what representation (or power, or interest) is, what counts as representation, where it leaves off and some other phenomenon begins. Questions about what representation is, or is like, are not fully separable from the question of what "representation" means. This book approaches the former questions by way of the latter.

Elections and Democracy

Elections and Democracy PDF

Author: Jacques Thomassen

Publisher: OUP Oxford

Published: 2014-07-03

Total Pages: 288

ISBN-13: 0191025631

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Elections and Democracy addresses the contrast between two different views on representative democracy. According to the first view elections are a mechanism to hold government accountable. In the second view elections are primarily a means to ensure that citizens' views and interests are properly represented in the democratic process. The majoritarian and consensus models of democracy are the embodiment in institutional structures of these two different views of democracy. In the majoritarian view the single most important function of an election is the selection of a government. The concentration of power in the hands of an elected majority government makes it accountable to the people. In consensus models of democracy, or proportional systems, the major function of elections is to elect the members of parliament who together should be as representative as possible of the electorate as a whole. The criterion for the democratic quality of the system is how representative parliament really is. The book explores how far these different views and their embodiment in institutional structures influence vote choice, political participation and satisfaction with the functioning of democracy. The volume is based on data from the Comparative Study of Electoral Systems (CSES), a comparative study across 36 countries. The general conclusion of the book is that formal political institutions are less relevant for people's attitudes and behavior than often presumed. Rather than formal political institutions like the electoral system it seems to be characteristics of the party system like polarization and the clarity of responsibility that really matter. The Comparative Study of Electoral Systems (CSES) is a collaborative program of research among election study teams from around the world. Participating countries include a common module of survey questions in their post-election studies. The resulting data are deposited along with voting, demographic, district, and macro variables. The studies are then merged into a single, free, public dataset for use in comparative study and cross-level analysis. The set of volumes in this series is based on these CSES modules, and the volumes address the key theoretical issues and empirical debates in the study of elections and representative democracy. Some of the volumes will be organized around the theoretical issues raised by a particular module, while others will be thematic in their focus. Taken together, these volumes will provide a rigorous and ongoing contribution to understanding the expansion and consolidation of democracy in the twenty-first century. Series editors: Hans-Dieter Klingemann and Ian McAllister

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