› › The Public Interest In Public Accounting

Accounting for the Public Interest

Author : Steven Mintz

Publisher : Springer Science & Business Media

Page : 284 pages

File Size : 28,66 MB

Release : 2013-10-04

Category : Philosophy

ISBN : 9400770820

Get eBook

Book Description

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

Author : Stephen P. Osborne

Publisher : Routledge

Page : 397 pages

File Size : 25,46 MB

Release : 2010-10-18

Category : Business & Economics

ISBN : 1136931740

Get eBook

Book Description

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.



Debating Coal Closures

Author : David Cooper

Publisher : Cambridge University Press

Page : 298 pages

File Size : 34,12 MB

Release : 1988-08-18

Category : Business & Economics

ISBN : 0521328616

Get eBook

Book Description

This book reproduces articles and reports which were written and gained prominence during the 1984-5 coal dispute in the UK.



Professional Ethics of Public Accounting

Author : John L Carey

Publisher : Hassell Street Press

Page : 150 pages

File Size : 35,40 MB

Release : 2021-09-09

Category :

ISBN : 9781013500084

Get eBook

Book Description

This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.



Political Standards

Author : Karthik Ramanna

Publisher : University of Chicago Press

Page : 300 pages

File Size : 33,95 MB

Release : 2015-11-09

Category : Business & Economics

ISBN : 022621074X

Get eBook

Book Description

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

Author : Laurence Ferry

Publisher : Springer

Page : 146 pages

File Size : 39,27 MB

Release : 2018-11-11

Category : Political Science

ISBN : 3319994328

Get eBook

Book Description

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.



Public Sector Accounting

Author : Tjerk Budding

Publisher : Routledge

Page : 201 pages

File Size : 37,5 MB

Release : 2014-08-13

Category : Business & Economics

ISBN : 1317906705

Get eBook

Book Description

As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.



Government Auditing Standards - 2018 Revision

Author : United States Government Accountability Office

Publisher : Lulu.com

Page : 234 pages

File Size : 47,98 MB

Release : 2019-03-24

Category : Reference

ISBN : 0359536395

Get eBook

Book Description

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.



Parables, Myths and Risks

Author : Cheryl R. Lehman

Publisher : Emerald Group Publishing

Page : 232 pages

File Size : 24,46 MB

Release : 2017-07-27

Category : Business & Economics

ISBN : 1787145336

Get eBook

Book Description

Continuing the search for greater reflectivity regarding accounting’s role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms.



Final Accounting

Author : Barbara Ley Toffler

Publisher : Currency

Page : 290 pages

File Size : 43,87 MB

Release : 2004-04-13

Category : Business & Economics

ISBN : 0767913833

Get eBook

Book Description

A withering exposé of the unethical practices that triggered the indictment and collapse of the legendary accounting firm. Arthur Andersen's conviction on obstruction of justice charges related to the Enron debacle spelled the abrupt end of the 88-year-old accounting firm. Until recently, the venerable firm had been regarded as the accounting profession's conscience. In Final Accounting, Barbara Ley Toffler, former Andersen partner-in-charge of Andersen's Ethics & Responsible Business Practices consulting services, reveals that the symptoms of Andersen's fatal disease were evident long before Enron. Drawing on her expertise as a social scientist and her experience as an Andersen insider, Toffler chronicles how a culture of arrogance and greed infected her company and led to enormous lapses in judgment among her peers. Final Accounting exposes the slow deterioration of values that led not only to Enron but also to the earlier financial scandals of other Andersen clients, including Sunbeam and Waste Management, and illustrates the practices that paved the way for the accounting fiascos at WorldCom and other major companies. Chronicling the inner workings of Andersen at the height of its success, Toffler reveals "the making of an Android," the peculiar process of employee indoctrination into the Andersen culture; how Androids—both accountants and consultants--lived the mantra "keep the client happy"; and how internal infighting and "billing your brains out" rather than quality work became the all-important goals. Toffler was in a position to know when something was wrong. In her earlier role as ethics consultant, she worked with over 60 major companies and was an internationally renowned expert at spotting and correcting ethical lapses. Toffler traces the roots of Andersen's ethical missteps, and shows the gradual decay of a once-proud culture. Uniquely qualified to discuss the personalities and principles behind one of the greatest shake-ups in United States history, Toffler delivers a chilling report with important ramifications for CEOs and individual investors alike.