Accounting, Representation and Responsibility

Accounting, Representation and Responsibility

Author: Niels Joseph Lennon

Publisher: Routledge

Published: 2020-06-04

Total Pages: 87

ISBN-13: 0429640706

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In organizations, accounting produces organizational knowledge that affects decision-making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision-making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts. Using a theoretical apparatus from Deleuze and Guattarí, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability.


Model Rules of Professional Conduct

Model Rules of Professional Conduct

Author: American Bar Association. House of Delegates

Publisher: American Bar Association

Published: 2007

Total Pages: 216

ISBN-13: 9781590318737

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.


Speaking for Others

Speaking for Others

Author: Wendy Salkin

Publisher: Harvard University Press

Published: 2024-07-09

Total Pages: 370

ISBN-13: 0674296974

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A political philosopher dissects the duties and dilemmas of the unelected spokesperson, from Martin Luther King, Jr., to Greta Thunberg. Political representation is typically assumed to be the purview of formal institutions and elected officials. But many of the people who represent us are not senators or city councilors—think of Martin Luther King, Jr., or Malala Yousafzai or even a neighbor who speaks up at a school board meeting. Informal political representatives are in fact ubiquitous, often powerful, and some bear enormous responsibility. In Speaking for Others, political philosopher Wendy Salkin develops the first systematic conceptual and moral analysis of informal political representation. Salkin argues that informal representation can be a political lifeline, particularly for oppressed and marginalized groups that are denied representation in formal political institutions. Yet informal political representatives exert outsized influence over the ways these groups’ interests are understood by the public, without the represented having much recourse to hold them accountable. And many informal political representatives are selected not by the groups they represent but by outsiders, sticking these groups with representatives they would not choose but cannot shake. The role of informal political representatives is therefore fraught with moral questions. What exactly are their duties and to whom are they owed? Should they be members of the groups they represent? When is informal representation permissible and when is it best avoided? Informal political representation is taking place all around us. In fact, you yourself may be an informal political representative without knowing it. Speaking for Others explores the tensions central to this pervasive yet underexamined practice, bringing light to both its perils and its promise.


Democratic Representation in Multi-level Systems

Democratic Representation in Multi-level Systems

Author: Thomas Däubler

Publisher: Routledge

Published: 2020-05-21

Total Pages: 335

ISBN-13: 0429515561

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This comprehensive volume studies the vices and virtues of regionalisation in comparative perspective, including countries such as Belgium, Germany, Spain, and the UK, and discusses conditions that might facilitate or hamper responsiveness in regional democracies. It follows the entire chain of democratic responsiveness, starting from the translation of citizen preferences into voting behaviour, up to patterns of decision-making and policy implementation. Many European democracies have experienced considerable decentralisation over the past few decades. This book explores the key virtues which may accompany this trend, such as regional-level political authorities performing better in understanding and implementing citizens’ preferences. It also examines how, on the other hand, decentralisation can come at a price, especially since the resulting multi-level structures may create several new obstacles to democratic representation, including information, responsibility and accountability problems. This book was originally published as a special issue of the journal West European Politics.


The Responsibility of Forms

The Responsibility of Forms

Author: Roland Barthes

Publisher: Hill & Wang

Published: 1985

Total Pages: 328

ISBN-13:

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These late essays of Roland Barthes's are concerned with the visible and the audible, and here the preoccupations are particularly intense and rewarding, in part because Barthes was himself, by predilection, an artist and a musician, and in part because he was of two minds about the very possibility of attaching to art and to music a written text, a criticism. Copyright © Libri GmbH. All rights reserved.


Critical Essays

Critical Essays

Author: Roland Barthes

Publisher: Northwestern University Press

Published: 1972

Total Pages: 308

ISBN-13: 9780810105898

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The essays in this volume were written during the years that its author's first four books were published in France. They chart the course of Barthe's criticism from the vocabularies of existentialism and Marxism (reflections on the social situation of literature and writer's responsibility before History) to a psychoanalysis of substances (after Bachelard) and a psychoanalytical anthropology (which evidently brought Barthes to his present terms of understanding with Levi-Strauss and Lacan).