Envisioning a New Accountability

ISBN-13: 9780762314621 / Angielski / Twarda / 2007 / 284 str.

Cheryl R. Lehman

Opis

Sustainable environments, global networks, ethical financial reporting, and emancipatory accounting are increasingly shaping social and accounting dialogue. This volume contributes to a visionary accounting practice in its expansive coverage of issues and geographical perspectives prompting changes in social beliefs and levers of power. Examining these concerns with surveys and contributions from Australasia, North America, Europe, and Africa, the authors expose significant influences of the World Bank, the nature of global social investment funds, and how social responsibility is defined, perceived, and managed. Corporate and government accountability, enhancing the integrity of audited financial statements, and reforming balances of nature and power, are among the dialogue in this volume. Revealing the interconnectedness of accounting practice, corporate social responsibility, technology, the natural environment, spirituality and behavior, the authors provide new visions and potential for enhancing social policies and economic justice.

Spis treści

Some New Evidence on the Effectiveness of Authoritative Environmental Reporting Guidance
Can Investors Detect Financial Statement Fraud: An Exploratory Study
What Counts in Social Investment: Evidence From an International Survey
Individual Investors' Perceptions Involving the Quality of Usefulness of Audited Financial Statements
Social Responsibility 'Accounts': Understanding World Bank Lending Practices
Obtaining the Lever of Power: the Treasury and the Introduction of New Zealand's Public Sector Financial Reforms
Corporate and Government Accountability for Sustainable Environment: The Balanced Scorecard Approach
Gandhian-Vedic emancipatory accounting: engendering a spiritual revolution in the interest of sustainable development
Interest Lost: The Rise and Fall of a Balanced Scorecard Project in Sri Lanka