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Author : Michael J. Mumford
Publisher : Taylor & Francis
ISBN 13 : 9780415080934
Total Pages : 324 pages
Book Rating : 4.0/5 (89 download)
Download or read book Philosophical Perspectives on Accounting written by Michael J. Mumford and published by Taylor & Francis. This book was released on 1993-01-01 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Louella Moore
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (986 download)
Download or read book Carving Nature at Its Joints written by Louella Moore and published by . This book was released on 2016 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: The complex task of carving nature at its joints is central to financial accounting practice. Yet basic philosophical problems and assumptions inherent in categorizing and representing selected aspects of reality are set aside by influential conceptual framework projects that claim the boundaries of accounting entities are self-evident and objectively determinable. This paper argues that questions about the dividing line between financial reporting entities and the separate elements within financial statements are at the heart of many significant problems in accounting practice. Scott's (1931) classic monograph on The Cultural Significance of Accounts is used to revisit objectivity and individualism as cultural foundations that seem to underpin dominant standard setters' claims that accounting entities are self-evident. The paper then discusses taxonomic principles, philosophical foundations of the unbounded self, and perspectives from quantum physics that all point to the nature of entities as being inherently intertwined, unbounded, and not at all self-evident or easily objectified. The paper concludes by weighing forces that point to a sea change in how organizations might be conceptualized against institutional structures that support conventional views.
Author : Martin O'Neill
Publisher : Oxford University Press
ISBN 13 : 0192557629
Total Pages : 272 pages
Book Rating : 4.1/5 (925 download)
Download or read book Taxation written by Martin O'Neill and published by Oxford University Press. This book was released on 2018-07-19 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.
Author : Steven Mintz
Publisher : Springer Science & Business Media
ISBN 13 : 9400770820
Total Pages : 284 pages
Book Rating : 4.4/5 (7 download)
Download or read book Accounting for the Public Interest written by Steven Mintz and published by Springer Science & Business Media. This book was released on 2013-10-04 with total page 284 pages. 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.
Author : Hanne Nørreklit
Publisher : Taylor & Francis
ISBN 13 : 131739805X
Total Pages : 301 pages
Book Rating : 4.3/5 (173 download)
Download or read book A Philosophy of Management Accounting written by Hanne Nørreklit and published by Taylor & Francis. This book was released on 2017-03-27 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.
Author : Glen Lehman
Publisher : Routledge
ISBN 13 : 1000294099
Total Pages : 348 pages
Book Rating : 4.0/5 (2 download)
Download or read book Accountability, Philosophy and the Natural Environment written by Glen Lehman and published by Routledge. This book was released on 2021-02-28 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a philosophical and interdisciplinary approach, this book looks at how accountability can provide solutions to our current environmental and global political problems. When a social system has external elements imposed upon it, or presented to it, political problems are likely to emerge. This book demonstrates that what is needed are connecting social elements with a natural affinity to bring people together despite their differences. This book is different from others in the field. It provides new insights by critiquing the extant understandings of accountability and expands the possibilities by building on Charles Taylor’s philosophies. Central to the argument of the book are perspectives on authenticity and expressivism which are found to provide a radical reworking of our understanding of being in the world, and a starting point for rethinking the way individuals and communities ought to be dealing politically with accountability and ecological crises. The argument builds to an accountability perspective that utilises work from interpretivism, liberalism, and postmodern theory. The book will be of interest to researchers in environmental philosophy, critical perspectives on accounting, corporate governance, corporate social reporting, and environmental accounting.
Author : Charles Ezra Sprague
Publisher :
ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.3/5 (512 download)
Download or read book The Philosophy of Accounts written by Charles Ezra Sprague and published by . This book was released on 1910 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael Power
Publisher : Cambridge University Press
ISBN 13 : 9780521556996
Total Pages : 314 pages
Book Rating : 4.5/5 (569 download)
Download or read book Accounting and Science written by Michael Power and published by Cambridge University Press. This book was released on 1996-06-28 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years policy makers and scientists have become increasingly interested in the economics of science, and in particular in the relationship between accounting and science. This book, originally published as a special issue of the journal Science in Context , provides a truly interdisciplinary approach to this subject. The contributors explore, in a number of different ways, the constitutive role that practices of economic calculation play in the conduct of science and the forms of economic life within which science is embedded. Challenging conventional views, they suggest that if scientific and accounting practices are to be properly understood, they must be studied in relation to a complex background of specialist communities, funding institutions and demands for public accountability. This book will be invaluable for scholars and policy makers working in the field.
Author : Norman B. Macintosh
Publisher :
ISBN 13 :
Total Pages : 39 pages
Book Rating : 4.:/5 (129 download)
Download or read book Accounting and the Truth of Earnings Reports written by Norman B. Macintosh and published by . This book was released on 2008 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essay investigates the philosophical nature of accounting reports of earnings. Standard setters' authoritative pronouncements [conceptual frameworks, GAAP, EITFs, etc.] hold to the realist philosophical view that true earnings reports are ex post representations of some ex ante out-there, preexisting, extralinguistic real economic increase in the enterprise's wealth. Contra this view, in practice financial accounting executives, in league with investment analysts, routinely engage in the earnings management and manipulation in order to satisfy the capital market's insatiable demands for earnings levels which will support and enhance the enterprise's stock market price.The essay considers this state of affairs from Harold Frankfurt's [2005, 2006] truth, lies, and bullshit treatise. It sees earnings reports as short of lies, and so the accountants can only be faulted for their indifference to the truth and for giving the impression that they are trying to present the truth. A poststructuralist philosophical perspective, however, problematizes this conclusion on the basis that accounting language is not a transparent medium but rather is the material used to manufacture accounting truths. It sees accounting truths as contingent upon linguistic doctrinal accounting discourses currently ceded place of privilege by standard setters and upon the subjective considerations of accountants when they produce reports of earnings. The essay concludes that both Frankfurt's perspective and that of poststructuralist philosophers can provide valuable insights into this process.
Author : Hanne Nørreklit
Publisher : Routledge
ISBN 13 : 1317398041
Total Pages : 280 pages
Book Rating : 4.3/5 (173 download)
Download or read book A Philosophy of Management Accounting written by Hanne Nørreklit and published by Routledge. This book was released on 2017-03-27 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.
Author : Robin Roslender
Publisher : Routledge
ISBN 13 : 131768673X
Total Pages : 703 pages
Book Rating : 4.3/5 (176 download)
Download or read book The Routledge Companion to Critical Accounting written by Robin Roslender and published by Routledge. This book was released on 2017-09-11 with total page 703 pages. Available in PDF, EPUB and Kindle. Book excerpt: The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.
Author : Robert Bloom
Publisher : Praeger
ISBN 13 : 0899306993
Total Pages : 0 pages
Book Rating : 4.8/5 (993 download)
Download or read book The Schism in Accounting written by Robert Bloom and published by Praeger. This book was released on 1994-02-17 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors analyze the schism between accounting practitioners and academics, providing historical, philosophical, and political perspectives on this division. They support the efforts of the Accounting Education Change Commission in its call for sweeping changes in the scope and quality of accounting education. This schism originated before the turn of the century in the United States over concerns about the best preparation for professional accountants. Since that time, the nature of the schism has broadened considerably. Accounting has largely been taught in a structured framework, far removed from the dynamic and ill-structured situations resulting from environmental changes in which accounting is practiced. This gulf between accounting and practice reflects the schism today, which has become a division between individuals with different philosophical, economic, and political goals and attitudes. Nevertheless, the authors view the schism in a positive light--as a natural reflection of different ideas that lead to beneficial changes. The authors begin with a philosophical perspective on the schism, as a division between opposing ideas, and deal with three areas of the accounting schism: education, practice, and standard-setting. The main focus is on education. The history of the schism is then delineated. Other views of the schism are considered next, including economic, political, and utilitarian. The function of the schism in the world of accounting is examined. Recent changes in the nature and complexity of the environment in which accounting is practiced are presented. This book is suitable for use in accounting theory and policy courses at the undergraduate and graduate levels and in accounting education seminars at the graduate level. In addition, the book should be of interest to accounting practitioners.
Author : Charles Ezra Sprague
Publisher : Forgotten Books
ISBN 13 : 9781330283479
Total Pages : 215 pages
Book Rating : 4.2/5 (834 download)
Download or read book The Philosophy of Accounts written by Charles Ezra Sprague and published by Forgotten Books. This book was released on 2015-06-12 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Philosophy of Accounts It is now a dozen years since Colonel Sprague issued his first edition of "The Philosophy of Accounts," and a number of years since death terminated his career of unusual activity and achievement. As the years pass by the truly fundamental nature of his teaching and writing along lines of accounting and investment becomes more clear. In the subject of accounting particularly, which has developed with giant strides in that interval, it is surprising how accurately his logical mind outlined fundamental points of theory accepted as common enough now, but hardly more than mathematical generalizations when they were advanced by him. It has been well said that Sprague stands as the first American writer on the subject of modem accounting theory. Colonel Sprague's work on "The Philosophy of Accounts," therefore, stands today as a classic of American accounting literature. Even in its fragmentary form of a twenty-one chapter discussion with two short monographs on the Cash account and the Merchandise account, it presents a most remarkable and complete piece of consistent logical reasoning. Other writers have elaborated the principles so clearly set forth by Colonel Sprague, and the development of technique has moved far beyond anything that was thought of in the days when "The Philosophy of Accounts" was written. Nevertheless, the principles will stand as he set them forth, and every accountant whose professional training is complete is supposed to have read this work in its original form. For these reasons the publishers are bringing out this edition of "The Philosophy of Accounts." Preceding the text of the discussion are four short tributes from men who knew Colonel Sprague well when he was still actively engaged in educational work. Following this is the discussion proper. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author : Mara Del Baldo
Publisher : Springer Nature
ISBN 13 : 3030411427
Total Pages : 280 pages
Book Rating : 4.0/5 (34 download)
Download or read book Accounting, Accountability and Society written by Mara Del Baldo and published by Springer Nature. This book was released on 2020-03-31 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.
Author : Charles Richard Baker
Publisher :
ISBN 13 :
Total Pages : 33 pages
Book Rating : 4.:/5 (131 download)
Download or read book Alternative Perspectives on Accounting in the Public Interest written by Charles Richard Baker and published by . This book was released on 2013 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Similar to other professional groups, the accounting profession has asserted that it serves the 'public interest' (Anderson-Gough, et al. 2002; Robson et al., 1994). However, the definition of exactly what constitutes the 'public interest' has been subject to considerable debate and there is no general agreement on its meaning (Baker, 2005; Sikka et al., 1989). The purpose of this article is to illustrate that there have been and continue to be differing perspectives regarding accounting in the public interest. For example, during the last thirty years, the interpretive and critical strands of the academic accounting literature have contributed various reflections regarding the co-opting of accounting rhetoric, philosophical perspectives, and discourse in an age of neoliberalism. A lack of similar research in the 'mainstream' accounting literature may indicate that there is a lack of interest regarding accounting in the public interest on the part of mainstream researchers. However, one reason for this difference may involve the definition of the 'public interest'. This article explores the definition of accounting in the public interest from different perspectives in the accounting discipline.
Author : Patrick O'Sullivan
Publisher : Routledge
ISBN 13 : 1135122520
Total Pages : 509 pages
Book Rating : 4.1/5 (351 download)
Download or read book The Philosophy, Politics and Economics of Finance in the 21st Century written by Patrick O'Sullivan and published by Routledge. This book was released on 2015-04-10 with total page 509 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 2008, the financial sector has been the subject of extensive criticism. Much of this criticism has focused on the morality of the actors involved in the crisis and its extended aftermath. This book analyses the key moral and political philosophical issues of the crisis and relates them to the political economy of finance. It also examines to what extent the financial sector can or should be reformed. This book is unified by the view that the financial sector had been a self-serving and self-regulating elite consumed by greed, speculation and even lawlessness, with little sense of responsibility to the wider society or common good. In light of critical analysis by authors from a variety of backgrounds and persuasions, suggestions for reform and improvement are proposed, in some cases radical reform. By placing the world of finance under a microscope, this book analyses the assumptions that have led from hubris to disgrace as it provides suggestions for an improved society. Rooted in philosophical reflection, this book invites a critical reassessment of finance and its societal role in the 21st century. This book will be of interest to academics, politicians, central bankers and financial regulators who wish to improve the morality of finance.
Author : Charles Ezra Sprague
Publisher :
ISBN 13 :
Total Pages : 161 pages
Book Rating : 4.:/5 (25 download)
Download or read book The Philosophy of Accounts written by Charles Ezra Sprague and published by . This book was released on 1912 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt:
