Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society

Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society
ISBN-10
9400770820
ISBN-13
9789400770829
Category
Philosophy
Pages
280
Language
English
Published
2013-10-04
Publisher
Springer Science & Business Media
Author
Steven Mintz

Description

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.

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