Accounting for the Public Interest
Accounting for the Public Interest

Author: Steven Mintz

Publisher: Springer Science & Business Media

Published: 2013-10-04

Total Pages: 284

ISBN-13: 9400770820

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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.

Social Accounting and Public Management
Social Accounting and Public Management

Author: Stephen P. Osborne

Publisher: Routledge

Published: 2010-10-18

Total Pages: 397

ISBN-13: 1136931740

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This volume brings together researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management.

Public Policy and the Public Interest
Public Policy and the Public Interest

Author: Lok-sang Ho

Publisher: Routledge

Published: 2013-07-03

Total Pages: 289

ISBN-13: 1136651071

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As a book on public policy, this book is unique in addressing explicitly the role of human nature. Only with a good understanding of human nature can policy makers address their foremost needs and anticipate how people may respond to specific designs in policy. This way policy makers can avoid "unintended consequences." The book also provides a new perspective on the meaning of public interest, which is based on intellectual roots dating back to J.S.Mill and more recently Harsanyi and Rawls. Traditionally, economists have referred to either the Hicksian criterion or the Kaldorian criterion as the yardstick to whether a policy is welfare enhancing, not realizing that both of these criteria fail abjectly in producing a convincing test for welfare improvement. This is because ex post, typically some people will gain and some people will lose from any policy. The author argues for an alternative, ex ante welfare increase criterion that is based on how people would assess a policy if they were completely impartial and totally ignored their personal interests. It applies the principles to key policy concerns such as health policy, tort law reform, education and cultural policy, and pension reform. The healthcare reform proposals in the book illustrate the application of the principles. The author proposes a basic protection plan under which standard basic healthcare services are priced the same whether they are provided by public or private caregivers—at levels that can contain both demand side and supply side moral hazard. Annual eligible healthcare expenses are capped to alleviate worries. A "Lifetime Healthcare Supplement" that includes an element of risk sharing adds to patients’ choice and protection without compromising fiscal sustainability.

Political Standards
Political Standards

Author: Karthik Ramanna

Publisher: University of Chicago Press

Published: 2015-11-09

Total Pages: 300

ISBN-13: 022621074X

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Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."

The Research-Practice Gap on Accounting in the Public Services
The Research-Practice Gap on Accounting in the Public Services

Author: Laurence Ferry

Publisher: Springer

Published: 2018-11-11

Total Pages: 137

ISBN-13: 3319994328

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This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.

Administration in the Public Interest
Administration in the Public Interest

Author: Stephen M. King (Ph. D.)

Publisher:

Published: 2009

Total Pages: 0

ISBN-13: 9781594606670

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Administration in the Public Interest is a highly readable, informative, and up-to-date introductory textbook for undergraduate public administration and first-year graduate MPA students. In addition to covering the basic topics found in most introductory public administration texts, such as organizational theory and behavior, public personnel, public budgeting, federalism and intergovernmental relations, public management, and the like, this book devotes entire chapters to the history and philosophy of public administration, the role of the Constitution and administrative law and behavior, administration and management of state and local governments, and treatment of the use of nonprofit organizations and faith-based initiatives in public administration. Instead of civil service preparation for M.P.A. students Administration in the Public Interest presents a current-issues theme of conflicting ethical, constitutional, utility, and leadership values discovered and practiced in public administration. The primary purpose of the text is not necessarily to teach the "practice" of public administration; instead, Administration in the Public Interest critically examines and evaluates the various ideas, people, histories, typologies, and issues that interrelate within the broad philosophical and pragmatic world of the "public interest." Unlike almost all public administration texts, this book describes and examines the increasingly influential role of non-profit organizations, faith-based initiatives, and private agencies in the development of public administration. Each chapter includes "Action Steps" for their local setting, boxed inserts and photos on key figures and events in public administration, study guides, including discussion and review questions, recommended readings, and web sites.

The Social Function of Accounts
The Social Function of Accounts

Author: John Flower

Publisher: Taylor & Francis

Published: 2017-05-25

Total Pages: 232

ISBN-13: 1317240510

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Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently organized and practised, is failing society, both in Britain and in the world as a whole. Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems? The book argues that the accountancy profession does not serve the public interest, notwithstanding its claim to this effect. The Social Function of Accounts argues that the moral responsibility of the accountant is analysed with reference to the principal theories of ethics continuing that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accounts redraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines.

Alternative Perspectives on Accounting in the Public Interest
Alternative Perspectives on Accounting in the Public Interest

Author: Charles Richard Baker

Publisher:

Published: 2013

Total Pages: 33

ISBN-13:

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Similar to other professional groups, the accounting profession has asserted that it serves the 'public interest' (Anderson-Gough, et al. 2002; Robson et al., 1994). However, the definition of exactly what constitutes the 'public interest' has been subject to considerable debate and there is no general agreement on its meaning (Baker, 2005; Sikka et al., 1989). The purpose of this article is to illustrate that there have been and continue to be differing perspectives regarding accounting in the public interest. For example, during the last thirty years, the interpretive and critical strands of the academic accounting literature have contributed various reflections regarding the co-opting of accounting rhetoric, philosophical perspectives, and discourse in an age of neoliberalism. A lack of similar research in the 'mainstream' accounting literature may indicate that there is a lack of interest regarding accounting in the public interest on the part of mainstream researchers. However, one reason for this difference may involve the definition of the 'public interest'. This article explores the definition of accounting in the public interest from different perspectives in the accounting discipline.

Social, Economic, and Environmental Impacts Between Sustainable Financial Systems and Financial Markets
Social, Economic, and Environmental Impacts Between Sustainable Financial Systems and Financial Markets

Author: Ziolo, Magdalena

Publisher: IGI Global

Published: 2019-10-25

Total Pages: 383

ISBN-13: 1799810356

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Sustainable development is necessary to counteract and mitigate the impact of socially harmful forces in a globalized world. However, sustainable development and its organizations must ensure the effective management of their funds and beneficial financial frameworks in order to best realize their sustainable goals. There is a need for studies that seek to understand how to connect sustainable development and the financial world in order to maximize the economic and environmental wellbeing of the world. Social, Economic, and Environmental Impacts Between Sustainable Financial Systems and Financial Markets is a pivotal reference source that examines the funding and monetary utilization of environmental and socially-responsible entities. Featuring research on topics such as green taxes, intergenerational equity, and shadow economy, this book is ideally designed for government officials, policymakers, economists, financial managers, sustainability developers, and academicians seeking current research on the relationship between new sustainable financial phenomena and negative global externalities.

Implementing Accrual Accounting in the Public Sector
Implementing Accrual Accounting in the Public Sector

Author: Ms.Suzanne Flynn

Publisher: International Monetary Fund

Published: 2016-08-05

Total Pages: 59

ISBN-13: 1475521758

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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.