Accounting For The Public Interest

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Accounting For The Public Interest

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

Accounting For The Public Interest written by Steven Mintz and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-04 with Philosophy categories.

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.

Political Standards

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Author : Karthik Ramanna
language : en
Publisher: University of Chicago Press
Release Date : 2015-11-09

Political Standards written by Karthik Ramanna and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-09 with Business & Economics categories.

Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively—and sometimes unwittingly—by arguments from business academia With Political Standards, Karthik Ramanna develops the notion of “thin political markets” to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts—but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism.

Public Sector Accounting

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Author : Tjerk Budding
language : en
Publisher: Routledge
Release Date : 2014-08-13

Public Sector Accounting written by Tjerk Budding and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-13 with Business & Economics categories.

As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.

Implementing Accrual Accounting In The Public Sector

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Author : Ms.Suzanne Flynn
language : en
Publisher: International Monetary Fund
Release Date : 2016-08-05

Implementing Accrual Accounting In The Public Sector written by Ms.Suzanne Flynn and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-05 with Business & Economics categories.

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Inside Accounting

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Author : David Leung
language : en
Publisher: Gower Publishing, Ltd.
Release Date : 2011

Inside Accounting written by David Leung and has been published by Gower Publishing, Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.

Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. As well as considering the accounting structure such as budgeting and financial control, David Leung looks at how people prepare for and facilitate the audit, and how a person's professional experience influences their view of the process and its results. His research into the theory and practice of accounting will be of interest to professionals and academics in the field, and to sociologists and academic researchers.

Defender Of The Public Interest

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Author : Roger R. Trask
language : en
Publisher: General Accounting Office
Release Date : 1996

Defender Of The Public Interest written by Roger R. Trask and has been published by General Accounting Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.

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.

Library Of Congress Subject Headings

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Author : Library of Congress
language : en
Publisher:
Release Date : 2013

Library Of Congress Subject Headings written by Library of Congress and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Subject headings, Library of Congress categories.

Fcc Record

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Author : United States. Federal Communications Commission
language : en
Publisher:
Release Date : 1996

Fcc Record written by United States. Federal Communications Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Telecommunication categories.

Encyclopedia Of Public Administration And Public Policy 5 Volume Set

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Author : Domonic A. Bearfield
language : en
Publisher: Routledge
Release Date : 2020-08-14

Encyclopedia Of Public Administration And Public Policy 5 Volume Set written by Domonic A. Bearfield and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-14 with Political Science categories.

Now in its third edition, Encyclopedia of Public Administration and Public Policy remains the definitive source for article-length presentations spanning the fields of public administration and public policy. It includes entries for: Budgeting Bureaucracy Conflict resolution Countries and regions Court administration Gender issues Health care Human resource management Law Local government Methods Organization Performance Policy areas Policy-making process Procurement State government Theories This revamped five-volume edition is a reconceptualization of the first edition by Jack Rabin. It incorporates over 225 new entries and over 100 revisions, including a range of contributions and updates from the renowned academic and practitioner leaders of today as well as the next generation of top scholars. The entries address topics in clear and coherent language and include references to additional sources for further study.