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EBookClubs

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Book Accounting for the Public Interest

Download or read book Accounting for the Public Interest written by Steven Mintz and published by Springer Science & Business Media. This book was released on 2013-10-04 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Book Public Policy and the Public Interest

Download or read book Public Policy and the Public Interest written by Lok-sang Ho and published by Routledge. This book was released on 2013-07-03 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Book Social Accounting and Public Management

Download or read book Social Accounting and Public Management written by Stephen P. Osborne and published by Routledge. This book was released on 2010-10-18 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Book Political Standards

Download or read book Political Standards written by Karthik Ramanna and published by University of Chicago Press. This book was released on 2015-11-09 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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."

Book Alternative Perspectives on Accounting in the Public Interest

Download or read book Alternative Perspectives on Accounting in the Public Interest written by Charles Richard Baker and published by . This book was released on 2013 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Book The Research Practice Gap on Accounting in the Public Services

Download or read book The Research Practice Gap on Accounting in the Public Services written by Laurence Ferry and published by Springer. This book was released on 2018-11-11 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Book Public Interest in Law

Download or read book Public Interest in Law written by Luboš Tichý and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses in a comprehensive manner the phenomenon of 'public interest' in different areas of law, both public and private. The contributions focus on the definition of public interest and the distinction between public and private interest. Further, they define the relevant 'public' and investigate the weight of public interest in case of conflict with other considerations and the legal consequences of its breach.

Book Defender of the Public Interest

Download or read book Defender of the Public Interest written by Roger R. Trask and published by General Accounting Office. This book was released on 1996 with total page 636 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Book Irreconcilable Differences  The FASB s Conceptual Framework and the Public Interest

Download or read book Irreconcilable Differences The FASB s Conceptual Framework and the Public Interest written by Wm. Dennis Huber and published by . This book was released on 2018 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: It has been shown that protecting and serving the public interest in public accounting is a myth. It has also recently been demonstrated that protecting and serving the public interest by the Securities and Exchange Commission is not the primary, or even secondary, mission of the SEC. Finally, it has been proven that is not the mission of the FASB to serve the public interest. Recently, the FASB has revised its “Conceptual Framework.” The FASB's Conceptual Framework is “intended to serve the public interest by providing structure and direction to financial accounting and reporting to facilitate the provision of unbiased financial and related information [which] helps capital and other markets to function efficiently in allocating scarce resources in the economy and society” (emphasis added) However, since it is not the mission of either the FAF (Financial Accounting Foundation, the parent of the FASB), or the FASB to serve the public interest, whether the FASB's Conceptual Framework can serve the public interest as intended, or whether the Conceptual Framework is incompatible with the public interest is questionable.This paper explores the question of whether the Conceptual Framework is compatible with the public interest. The question is important to consider because if the Conceptual Framework cannot serve the public interest as intended, then it may be necessary to revise the Conceptual Framework in order to achieve its intended purpose of serving the public interest.This is the working paper version.

Book Financial Management and Accounting in the Public Sector

Download or read book Financial Management and Accounting in the Public Sector written by Gary Bandy and published by Taylor & Francis. This book was released on 2023-03-14 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: The importance of public financial management for the health and wellbeing of citizens became dramatically apparent as governments sought to respond to the coronavirus pandemic in 2020. Now, governments and other public sector organizations face the challenge of recovering from the pandemic whilst also seeking to achieve Sustainable Development Goals, with squeezed budgets and ever-increasing demands for public services. Public sector managers are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of public financial management to help those managers to deliver programmes, projects and services that are value for money. As the author puts it, managing public money is an art, not a science. This third edition has been revised and updated throughout, offering: a structure that is more clearly linked to the stages of the public financial management cycle greater coverage of transparency and accountability issues a broader view of public procurement to include goods, works and services and effective contract management; and an increased focus on public spending in the context of a post-COVID environment. With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, discussion questions and exercises, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.

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

Download or read book Social Economic and Environmental Impacts Between Sustainable Financial Systems and Financial Markets written by Ziolo, Magdalena and published by IGI Global. This book was released on 2019-10-25 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Book Debating Coal Closures

Download or read book Debating Coal Closures written by David Cooper and published by Cambridge University Press. This book was released on 1988-08-18 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reproduces articles and reports which were written and gained prominence during the 1984-5 coal dispute in the UK.

Book Implementing Accrual Accounting in the Public Sector

Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Book Advances in Public Interest Accounting

Download or read book Advances in Public Interest Accounting written by Barbara Merino and published by Jai. This book was released on 1990-01-01 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: This seventh volume in the series deals with a variety of topics in the field of advances in public interest accounting.

Book Government Auditing Standards   2018 Revision

Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Book Public Sector Accounting

Download or read book Public Sector Accounting written by Rowan Jones and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing together literature from diverse sources to cover budgeting, financial accounting and reporting, auditing and comparative international studies, this collection covers 40 year of public sector accounting.

Book Certified Public Accountants  Attitudes Towards the Public Interest and the Factors that Impact Those Attitudes

Download or read book Certified Public Accountants Attitudes Towards the Public Interest and the Factors that Impact Those Attitudes written by Amanda Remo and published by . This book was released on 2019 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: A core professional value of the accounting profession is the dedication to the public interest. The purpose of this study was to examine factors that impact attitudes towards the core professional value of public interest dedication. This study found certified public accountants (CPAs) who have higher professional commitment have a greater degree of public interest dedication. This study also found CPAs employed in smaller public accounting firms are more professionally committed than CPAs employed in larger public accounting firms and firm size moderates the relationship between professional commitment and public interest dedication. I found professional commitment positively correlates to public interest dedication but only for CPAs in smaller public accounting firms. This study did not find that job function (taxation, audit and assurance, and advisory) impacts public interest dedication. This study contributes to the existing literature by examining factors that impact the attitudes towards public interest dedication.