Accounting for the Public Interest

Perspectives on Accountability, Professionalism and Role in Society

  • Steven Mintz
Part of the Advances in Business Ethics Research book series (ABER, volume 4)

Table of contents

  1. Front Matter
    Pages i-xvi
  2. Professionalism in Accounting: Myth or Reality?

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

    1. Front Matter
      Pages 73-73
    2. Jesse Dillard, Judy Brown
      Pages 75-90
  4. Defining the Public Interest in Accounting

    1. Front Matter
      Pages 141-141
  5. Corporate Social Responsibility and Environmental Reporting

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

  7. Back Matter
    Pages 273-280

About this book

Introduction

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.

  

Keywords

Accounting Ethics Accounting Regulation and the Law Accounting in the Public Interest De-Professionalization in Accounting Economic Impacts of Accounting Educating Accounting Students Educating Accounting Students in the Public Interest Environmental Accounting Research Environmental Accounting and Disclosure Facilitation Payments Fraud in Financial Statements Increasing Income Inequality International Business Transactions Law, Accounting and the Public Interest Perceptions of Whistleblowing Philosophy of Accounting in the Public Interest Public Interest Accounting Public Interest and International Ethics Standards Social Accounting and Reporting Social Accounting in the Public Interest The IFAC Framework

Editors and affiliations

  • Steven Mintz
    • 1
  1. 1.Acounting & LawCalifornia Polytechnic State University,San Luis ObispoUSA

Bibliographic information

  • DOI https://doi.org/10.1007/978-94-007-7082-9
  • Copyright Information Springer Science+Business Media Dordrecht 2014
  • Publisher Name Springer, Dordrecht
  • eBook Packages Humanities, Social Sciences and Law
  • Print ISBN 978-94-007-7081-2
  • Online ISBN 978-94-007-7082-9
  • About this book