Accounting for the Public Interest

Perspectives on Accountability, Professionalism and Role in Society

Editors:

ISBN: 978-94-007-7081-2 (Print) 978-94-007-7082-9 (Online)

Table of contents (12 chapters)

  1. Front Matter

    Pages i-xvi

  2. Professionalism in Accounting: Myth or Reality?

    1. Front Matter

      Pages 1-1

    2. No Access

      Book Chapter

      Pages 3-25

      Call of Duty: A Framework for Auditors’ Ethical Decisions

    3. No Access

      Book Chapter

      Pages 27-49

      Professionalizing the Tax Accounting Profession: Fulfilling Public-Interest Reporting Responsibilities

    4. No Access

      Book Chapter

      Pages 51-72

      The Bloom Is Off the Rose: Deprofessionalization in Public Accounting

  3. An Ethic of Accountability, Societal Responsibilities, and Accounting for the Public Interest

    1. Front Matter

      Pages 73-73

    2. No Access

      Book Chapter

      Pages 75-90

      Taking Pluralism Seriously Within an Ethic of Accountability

    3. No Access

      Book Chapter

      Pages 91-113

      Social and Economic Implications of Increasing Income Inequality: Accountability Concerns

    4. No Access

      Book Chapter

      Pages 115-139

      Professionalism, the Public Interest, and Social Accounting

  4. Defining the Public Interest in Accounting

    1. Front Matter

      Pages 141-141

    2. No Access

      Book Chapter

      Pages 143-159

      Alternative Perspectives on Accounting in the Public Interest

    3. No Access

      Book Chapter

      Pages 161-174

      The IFAC Framework: International Accounting and the Public Interest

  5. Corporate Social Responsibility and Environmental Reporting

    1. Front Matter

      Pages 175-175

    2. No Access

      Book Chapter

      Pages 177-200

      Developing Corporate Reporting in the Public Interest: The Question of Mandatory CSR Reporting and the Potential for Its Integration with Financial Reporting

    3. No Access

      Book Chapter

      Pages 201-215

      Environmental Disclosure as Legitimation: Is It in the Public Interest?

  6. Virtue and Public Interest Considerations of Bribery and Whistle-Blowing

    1. Front Matter

      Pages 217-217

    2. No Access

      Book Chapter

      Pages 219-245

      Facilitation Payments in International Business Transactions: Law, Accounting, and the Public Interest

    3. No Access

      Book Chapter

      Pages 247-271

      Whistle-Blowing in the Classroom: The Influence of Students’ Perceptions of Whistleblowers

  7. Back Matter

    Pages 273-280