Download or read book Accounting and Distributive Justice written by John Flower and published by Routledge. This book was released on 2010-08-09 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as in the traditional capitalist paradigm. It explains in non-technical terms the principle philosophical theories of justice and argues that a firm has a moral responsibility to seek distributive justice in its dealings with its shareholders, employees, suppliers, customers, and other people with whom it has dealings, who are considered to be the firm’s stakeholders. The book introduces concepts of distributive justice to accountants and provokes them into reflecting on how the discipline of accounting can best serve the cause of justice. Accounting and Distributive Justice provides both a philosophical foundation and a practical game plan for the future of a more sustainable accounting practice.
Download or read book Theories of Distributive Justice written by Jeppe Platz and published by Routledge. This book was released on 2020-02-14 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: How should we design our economic systems? Should we tax the rich at a higher rate than the poor? Should we have a minimum wage? Should the state provide healthcare for all? These and many related questions are the subject of distributive justice, and different theories of distributive justice provide different ways to think about and answer such questions. This book provides a thorough introduction to the main theories of distributive justice and reveals the underlying sources of our disagreements about economic policy. It argues that the universe of theories of distributive justice is surprisingly simple, yet complicated. It is simple in that the main theories of distributive justice are just four in number, and in that these theories each offer a distinct, well-defined theoretical approach to distributive justice; yet it is complicated in that the main theories disagree at several distinct, fundamental levels, and in that it is possible to spin innumerable new theories from the elements of the four main theories. Key Features: Covers the four major theories of distributive justice and their leading philosophers, elucidating the attractions and drawbacks of each: Friedrich A. von Hayek and right-liberalism; John Rawls and left-liberalism; Robert Nozick and libertarianism; Gerald A. Cohen and socialism. Explains why these four theories have come to dominate most philosophical discussions on distributive justice, highlighting the essential answer provided in each that is lacking in other theories. Written for any reader interested in the topic, with an annotated reading list at the end of each chapter and helpful glossary at the back of the book.
Download or read book Distributive Justice and Taxation written by Jørgen Pedersen and published by Routledge. This book was released on 2020-12-29 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a thorough examination of distributive justice, Distributive Justice and Taxation presents and discusses different theories of what constitutes a just society, and how goods should be distributed in such a society. The distribution of goods in society has direct and serious consequences on the lives of the people. There are therefore important questions to be asked regarding the justice of that distribution: Is it just that some people inherit large fortunes while others inherit nothing? Do rich people have additional access to political power because of their wealth? If so, is that just? And should the ambition for economic policies be to combat poverty, or to reduce inequality? This book explores these questions and a number of others through the analysis of related theories, spanning from strong egalitarian theories on the left to right-wing libertarianism. The chapters also explicitly examine the case of taxation – one of the most important and controversial measures of distribution of goods in society. Placing emphasis on the case of Norway and using data from both the UK and USA as a point of comparison, the work details and explores the key features of the tax system. It concludes by presenting and evaluating arguments for and against taxes such as income tax, wealth tax, and inheritance tax. This book is essential reading for those interested in distributive justice, as well as students and scholars of philosophy, law, political science, and economics.
Download or read book Fairness in Accounting written by Janice Monti-Belkaoui and published by Praeger. This book was released on 1996-02-16 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor's reports declare that the financial statements contained in them present fairly the results of operations and cash flows, in conformity with generally accepting accounting principles. Users of accounting information are guaranteed that the auditors have attempted to be fair in their presentation — but what does this actually mean, and are there other ways in which the fairness concept comes into play? Monti-Belkaoui and Riahi-Belkaoui explore these matters in concise, readable detail, not only for their colleagues in the academic community but for professionals in accounting firms as well. Fairness has an important place in the practice of accounting. It is stated in the auditor's report that the financial statements present fairly the results of operations and cash flows for the year ended in conformity with generally accepted accounting principles. The statement presents to the users and the market the guarantee that the accountants (as preparers) and the auditors (as attestors) have strived to be fair. This conventional nature of the concept of fairness is fairness in presentation, connoting an idea of neutrality in the preparation and presentation of financial reports and the idea of justice in outcome. This view of fairness in accounting as fairness in presentation is rather limited calling for expansion of the notion of fairness to deal with distribution, disclosure and resource allocation considerations. Accordingly, the main objective of this book is to explain the conventional notion of fairness in presentation before elaborating on the more interesting notions of fairness in distribution, fairness in disclosure and fairness in resource allocation. Each of these concepts is presented in a separate chapter. Chapter 1: The Fairness in Presentation will cover the conventional treatment of fairness in accounting as well as resulting limitations and consequences. Chapter 2:IFairness in Distribution will cover the contributions of various theories of justice (Rawls, Nozick, and Gerwith in particular) to different interpretations of fairness in accounting. Chapter 3: rness in DisclosureUsers will cover the avenues available for better disclosure to users in general that meet the interest of all the stakeholders. Chapter 4: rness and Entitlementl show how a moral authority espousing different theories of justice can reduce self-interest as it affects intrafirm distribution and disclosure. The book may be used as a guide to the understanding of the concept of fairness as fairness in presentation and to the expansion of the concept to deal with the more crucial issues of distribution, disclosure, and resource allocation. It should be of interest to members of the accounting profession and accounting students and researchers.
Download or read book The Social Function of Accounts written by John Flower and published by Taylor & Francis. This book was released on 2017-05-25 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Distributive Justice written by Michael Allingham and published by Routledge. This book was released on 2014-03-05 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a critical appraisal of the main theories of distributive justice. It develops the view that all such theories, or at least all liberal theories, may be seen as expressions of laissez-faire with compensations for factors that they consider to be morally arbitrary. More precisely, these theories are interpreted as specifying that the outcome of individuals acting independently, without the intervention of any central authority, is just, provided that those who fare ill for reasons that the theories deem to be arbitrary, for example, because they have fewer talents than others, receive compensation from those who fare well. The principal theories discussed are Rawls’s justice as fairness, Dworkin’s equality of resources, what may loosely be called Steiner-Vallentyne common ownership theories, and Nozick’s entitlements theory. The book considers the extent, if any, to which the theories examined can accommodate both liberty and equality. It concludes that if any such accommodation is possible it will be found in common ownership theories.
Download or read book The Oxford Handbook of Distributive Justice written by Serena Olsaretti and published by Oxford University Press. This book was released on 2018 with total page 753 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributive justice has come to the fore in political philosophy: how should we arrange our social and economic institutions so as to distribute benefits and burdens fairly? Thirty-eight leading figures from philosophy and political theory present specially written critical assessments of the key issues in this flourishing area of research.
Download or read book Accounting for Social Value written by Laurie Mook and published by University of Toronto Press. This book was released on 2013-01-01 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Social Value offers academics, accountants, policy-developers, and members of non-profit, co-operative, and for-profit organizations tools and insights to explore the connections between economic, social, and environmental dimensions.
Download or read book The Social Function of Accounts written by John Flower and published by Routledge. This book was released on 2017-05-25 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Information Technology and Moral Philosophy written by Jeroen van den Hoven and published by Cambridge University Press. This book was released on 2009-11-23 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gives an in-depth philosophical analysis of moral problems to which information technology gives rise, for example, problems related to privacy, intellectual property, responsibility, friendship, and trust, with contributions from many of the best-known philosophers writing in the area.
Download or read book Prosecutors and Democracy written by Máximo Langer and published by Cambridge University Press. This book was released on 2017-10-26 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first sustained, scholarly examination of the relationship between prosecutors and democracy from a cross-national, cross-disciplinary perspective. Written by a team of internationally distingushed contributors, this is an ideal resource for legal scholars and reformers, political philosophers, and social scientists.
Download or read book The Cambridge Rawls Lexicon written by Jon Mandle and published by Cambridge University Press. This book was released on 2014-12-11 with total page 1112 pages. Available in PDF, EPUB and Kindle. Book excerpt: John Rawls is widely regarded as one of the most influential philosophers of the twentieth century, and his work has permanently shaped the nature and terms of moral and political philosophy, deploying a robust and specialized vocabulary that reaches beyond philosophy to political science, economics, sociology, and law. This volume is a complete and accessible guide to Rawls' vocabulary, with over 200 alphabetical encyclopaedic entries written by the world's leading Rawls scholars. From 'basic structure' to 'burdened society', from 'Sidgwick' to 'strains of commitment', and from 'Nash point' to 'natural duties', the volume covers the entirety of Rawls' central ideas and terminology, with illuminating detail and careful cross-referencing. It will be an essential resource for students and scholars of Rawls, as well as for other readers in political philosophy, ethics, political science, sociology, international relations and law.
Download or read book A Theory of Justice written by John RAWLS and published by Harvard University Press. This book was released on 2009-06-30 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: Though the revised edition of A Theory of Justice, published in 1999, is the definitive statement of Rawls's view, so much of the extensive literature on Rawls's theory refers to the first edition. This reissue makes the first edition once again available for scholars and serious students of Rawls's work.
Download or read book Poetic Justice written by Martha Nussbaum and published by Beacon Press. This book was released on 1997-04-30 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Poetic Justice, one of our most prominent philosophers explores how the literary imagination is an essential ingredient of just public discourse and a democratic society.
Download or read book Professionals Perspectives of Corporate Social Responsibility written by Samuel O Idowu and published by Springer Science & Business Media. This book was released on 2009-10-21 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the general acceptance of the field of corporate social responsibility worldwide, corporate entities and those who act for them either as executives or "ordinary" employees are expected to be socially responsible. Being socially responsible has a number of quantifiable and unquantifiable benefits for the entity and its stakeholders. It improves the entity’s bottom line results, protects jobs, and is also better for the environment. As such, it makes good sense for professionals and those that they interact with as colleagues, suppliers of goods and services, lenders etc to want to take the issue of CSR seriously. This perhaps explains why this book has chosen to explore how 19 professions across the world have integrated and continue to impress upon their staff the importance of CSR in their operational activities. We are constantly reminded that our world’s natural resources are exhaustible; we can therefore no longer live for today alone if we do not want to cause substantial problems for future generations.
Download or read book Taxation written by Margaret Anne Lamb and published by Oxford University Press, USA. This book was released on 2005 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".
Download or read book The Social Dynamics of Organizational Justice written by Stephen W. Gilliland and published by IAP. This book was released on 2015-02-01 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: This eighth volume in the Research in Social Issues in Management series explores a variety of social relations to expand our thinking about organizational justice, which is fundamentally based on relationships between organizational authorities and the employees of the organizations. These relationships also emphasize the roles of various actors and suggest fairness perspectives other than that of subordinates’ perceptions of the treatment received from their superiors. The 10 chapters of the volume are divided into two major sections plus a conclusion. The first section presents five chapters that bring new theoretical perspectives to bear on justice considerations. Topics treated throughout this section include conflicting perspectives on justice, psychological distance, greed, and punishment. The second section places emphasis on leaders’ or managers’ perspectives of justice, going back to some of the initial proactive roots of justice rather than on what has become the more traditional focus, that of subordinate perceptions or reactive justice. In the contributions comprising this section, leaders’ personalities, their motives, and their position as both superiors of some employees and subordinates of their own superiors are examined to provide new perspectives on the leadership role in justice matters. The concluding chapter, by Brockner and Carter, comments on the collection of chapters and proposes extensions and alternative perspectives for consideration. This commentary chapter suggests that the volume surfs a fifth wave in the history of justice research as these chapters all examine justice as a dependent variable influenced by numerous factors.
