Advances in Public Interest Accounting

ISBN-13: 9781559382540 / Angielski / Twarda / 1992 / 263 str.

Cheryl R. Lehman;Marilyn Neimark;Barbara Dubis Merino

Opis

Advances in Public Interest Accounting aims to provide a forum for researchers concerned with critically appraising and significantly transforming conventional accounting theory, practice, teaching and research. The series also aims to increase the social self-awareness of accounting practitioners, educators, and researchers, encouraging them to assume a greater responsibility for the profession's social role. Topics addressed include, but are not limited to:

• Expanding accounting's focus beyond the behaviour of individual corporate entities, encompassing the conflicts of interest within the accounting-regulatory process and effected groups;
• Exploring alternatives to traditional economics and sociology models, beyond conventional efficiency and profitability measures of corporate performance;
• Recognizing and examining the influences of gender and feminist theory, class and race, on accounting practice, education, and research
• Incorporating the significance of accounting as a communicative practice, as social dialogue, and as a social arbiter;
• Recognizing and examining the effect of accounting practice on environmental issues and on the externalities imposed on local and global communities;
• Examining accounting's participation in multinational expansion, consolidations, and changing economies undergoing transformations, such as Eastern and Central Europe and the Former Soviet Union, and the European Community;
• Addressing the impact of new advances in information technologies.