Accounting for the Public Interest

This volume explores the opportunities and challenges facing the accounting profession in an globalized business and financial reporting environment. It offers insight into how accounting can improve on meeting its obligation to serve the public interest.

First book to focus on accounting in the public interest, examining the role and responsibilities of accounting to society Uniquely prospective, providing insight into how the accounting profession can improve on meeting its primary obligation to serve the public interest Provides diverse viewpoints from philosophy, social accounting, economic considerations, and an international perspective on accounting for the public interest. Includes supplementary material: sn.pub/extras

Contenu
Table of ContentsIntroductionList of ContributorsList of ReviewersMonograph PapersSection 1: Professionalism in Accounting: Myth or Reality?Chapter 1: Call of Duty: A Framework for Auditors' Ethical Decisions by Michael K. Shaub and Robert L. BraunChapter 2: Professionalizing the Tax Accounting Profession: Fulfilling Public-Interest Reporting Responsibilities by Martin Stuebs and Brett WilkinsonChapter 3: The Bloom is Off the Rose: Deprofessionaliztion in Public Accounting by Timothy J. Fogarty Section 2: An Ethic of Accountability, Societal Responsibilities, and Accounting for the Public InterestChapter 4: Taking Pluralism Seriously Within an Ethic of Accountability by Jesse Dillard and Judy BrownChapter 5: Social and Economic Implications of Increasing Income Inequality: Accountability Concerns by Sue Ravenscroft and Christine A. DenisonChapter 6: Professionalism, the Public Interest, and Social Accounting by Gordon BoyceSection 3: Defining the Public Interest in AccountingChapter 7: Alternative Perspectives on Accounting in the Public Interest by C. Richard BakerChapter 8: The Public Interest According to the IFAC Framework by Paul F. WilliamsSection 4: Corporate Social Responsibility and Environmental ReportingChapter 9: Developing Corporate Reporting in the Public Interest: The Question of Mandatory CSR Reporting and the Potential for Its Integration with Financial Reporting by Cynthia Jeffrey and Jon D. PerkinsChapter 10: Environmental Disclosure as Legitimation: Is it in the Public Interest? by Dennis M. PattenSection 5: Virtue and Public Interest Considerations of Bribery and Whistle-blowingChapter 11: Facilitation Payments in International Business Transactions: Law, Accounting and the Public Interest by Cindy DavidsChapter 12: Whistle-blowing in the Classroom: The Influence of Students' Perceptions of Whistleblowers