Accounting and Distributive Justice Routledge Studies in Accounting Series
Auteur : Flower John
![Couverture de l’ouvrage Accounting and Distributive Justice](https://images.lavoisier.fr/couvertures/1317824484.jpg)
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.
1. The Wrong Paradigm 2. Distributive Justice 3. The Firm’s Responsibility for Distributive Justice 4. The Contribution of Financial Reporting to Distributive Justice 5. The Reporting Function 6. The Distribution Function 7. The Information Function 8. Concluding Remarks
John Flower is former Professor of Accounting at the University of Bristol and Director of the Centre for Research in European Accounting, Brussels. He has written several authoritative books on financial reporting, including Global Financial Reporting and European Financial Reporting.
Date de parution : 08-2012
15.2x22.9 cm
Date de parution : 06-2010
15.2x22.9 cm
Thèmes d’Accounting and Distributive Justice :
Mots-clés :
Fi Nancial Reporting; nancial; Distribution Function; reporting; Fi Rm’s Manager; rms; Distributive Justice; statements; Rm’s Fi Nancial Statements; Fi Ve; manager; Secondary Stakeholders; responsibility; Information Function; stakeholder; Primary Stakeholders; theory; Infi Nite Wisdom; information; Fi Rm’s Surplus; Fi Rm’s Activities; IASB’s Approach; Fi Nancial Statements; GRI Guideline; Sustainability Report; Provide Fi Nancial Information; Reporting Function; IASB’s Proposal; Good Life; Nozick’s Entitlement Theory; Verifi Ability; Cash Fl Ow Statement; APB; Stakeholder Theory