Accounting and Distributive Justice

ISBN-13: 9780415645638 / Angielski / Miękka / 2012 / 216 str.

John Flower

Opis

Accounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as in the traditional capitalist paradigm. It explains in non-technical terms the principle philosophical theories of justice and argues that a firm has a moral responsibility to seek distributive justice in its dealings with its shareholders, employees, suppliers, customers, and other people with whom it has dealings, who are considered to be the firm's stakeholders. The book introduces concepts of distributive justice to accountants and provokes them into reflecting on how the discipline of accounting can best serve the cause of justice. Accounting and Distributive Justice provides both a philosophical foundation and a practical game plan for the future of a more sustainable accounting practice.

Spis treści

1. The Wrong Paradigm  2. Distributive Justice  3. The Firm’s Responsibility for Distributive Justice  4. The Contribution of Financial Reporting to Distributive Justice  5. The Reporting Function  6. The Distribution Function  7. The Information Function  8. Concluding Remarks