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Accounting For The Public Interest

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Author by : Steven Mintz
Languange Used : en
Release Date : 2013-10-04
Publisher by : Springer Science & Business Media

ISBN : 9789400770829

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....

Accounting For The Public Interest

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Author by : Steven Mintz
Languange Used : en
Release Date : 2016-08-23
Publisher by : Springer

ISBN : 940177952X

Guardians Of The Galaxy

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Author by : Wm. Dennis Huber
Languange Used : en
Release Date : 2017
Publisher by :

ISBN : OCLC:1305515710

Many profession-changing events have occurred in the 25 years since Sikka, Willmott, and Lowe (1989) published Guardians of Knowledge and Public Interest, among them the collapse of Enron and other international corporate frauds and failures along with the demise of Arthur Anderson; the creation of the PCAOB in the U.S.; the creation of the PIOB by IFAC; and the global crash of '08 and the Great Recession. This paper extends their work both temporally and spatially by examining who, or what, is entrusted as guardians of accounting knowledge and the public interest by comparing claims of serving the public interest of the U.K., the U.S., and international professional accounting agencies and organizations. Adopting the method of Sikka, Willmott, and Lowe of examining their internal documents and public records, it finds that there are inconsistencies and contradictions of claims of advancing accounting and auditing knowledge and serving the public interest. It further finds that advancing accounting and auditing knowledge and serving the public interest is compromised as a result of conflicting understandings of what public interest is protected and how it is served....

Alternative Perspectives On Accounting In The Public Interest

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Author by : Charles Richard Baker
Languange Used : en
Release Date : 2013
Publisher by :

ISBN : OCLC:1310402076

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....

Economics And The Public Interest

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Author by : Robert A. Solo
Languange Used : en
Release Date : 1955
Publisher by :

ISBN : UCAL:$B49903

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Defender Of The Public Interest

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Author by : Roger R. Trask
Languange Used : en
Release Date : 1996
Publisher by : General Accounting Office

ISBN : UOM:39015038024900

Provides a detailed history of the General Accounting Office from 1921-1966. Also traces the development of accounting and auditing in the United States from the American Revolution to 1921. Describes the passage of the Budget and Accounting Act in 1921....

Public Policy And The Public Interest

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Author by : Lok-sang Ho
Languange Used : en
Release Date : 2013-07-03
Publisher by : Routledge

ISBN : 9781136651069

As a book on public policy, this book is unique in addressing explicitly the role of human nature. Only with a good understanding of human nature can policy makers address their foremost needs and anticipate how people may respond to specific designs in policy. This way policy makers can avoid "unintended consequences." The book also provides a new perspective on the meaning of public interest, which is based on intellectual roots dating back to J.S.Mill and more recently Harsanyi and Rawls. Traditionally, economists have referred to either the Hicksian criterion or the Kaldorian criterion as the yardstick to whether a policy is welfare enhancing, not realizing that both of these criteria fail abjectly in producing a convincing test for welfare improvement. This is because ex post, typically some people will gain and some people will lose from any policy. The author argues for an alternative, ex ante welfare increase criterion that is based on how people would assess a policy if they were completely impartial and totally ignored their personal interests. It applies the principles to key policy concerns such as health policy, tort law reform, education and cultural policy, and pension reform. The healthcare reform proposals in the book illustrate the application of the principles. The author proposes a basic protection plan under which standard basic healthcare services are priced the same whether they are provided by public or private caregivers—at levels that can contain both demand side and supply side moral hazard. Annual eligible healthcare expenses are capped to alleviate worries. A "Lifetime Healthcare Supplement" that includes an element of risk sharing adds to patients’ choice and protection without compromising fiscal sustainability....

Irreconcilable Differences The Fasb S Conceptual Framework And The Public Interest

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Author by : Wm. Dennis Huber
Languange Used : en
Release Date : 2018
Publisher by :

ISBN : OCLC:1304471316

It has been shown that protecting and serving the public interest in public accounting is a myth. It has also recently been demonstrated that protecting and serving the public interest by the Securities and Exchange Commission is not the primary, or even secondary, mission of the SEC. Finally, it has been proven that is not the mission of the FASB to serve the public interest. Recently, the FASB has revised its “Conceptual Framework.” The FASB's Conceptual Framework is “intended to serve the public interest by providing structure and direction to financial accounting and reporting to facilitate the provision of unbiased financial and related information [which] helps capital and other markets to function efficiently in allocating scarce resources in the economy and society” (emphasis added) However, since it is not the mission of either the FAF (Financial Accounting Foundation, the parent of the FASB), or the FASB to serve the public interest, whether the FASB's Conceptual Framework can serve the public interest as intended, or whether the Conceptual Framework is incompatible with the public interest is questionable.This paper explores the question of whether the Conceptual Framework is compatible with the public interest. The question is important to consider because if the Conceptual Framework cannot serve the public interest as intended, then it may be necessary to revise the Conceptual Framework in order to achieve its intended purpose of serving the public interest.This is the working paper version....

Thematic Issue Public Accounting And The Public Interest In A Globalized World

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Author by :
Languange Used : en
Release Date : 2009
Publisher by :

ISBN : OCLC:643658498

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The Dual Practice Of Law And Accounting The Public Interest

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Author by : Morris W. Primoff
Languange Used : en
Release Date : 1977
Publisher by :

ISBN : UOM:35128000296499

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