Accounting and society:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London u.a.
Chapman & Hall
1993
|
| Ausgabe: | 1. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 215 S. |
| ISBN: | 0412473305 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Introduction xi
1 Professions, society and accountancy 1
Introduction 1
What is a profession? 2
Role of professions in society 14
Development of UK professional accountancy bodies 15
The development of professional firms 19
The decline of professionalism? 20
Further reading 21
Essay and discussion topics 21
References 22
2 Accountability 23
Introduction and definition 23
The accountants traditional model 25
Origins of the accountants model 26
Elements of accountability 27
Limitations of the accountants model 30
Other interpretations of accountability 36
The Corporate Report 36
Accountability in the public sector 37
Managerial accountability 38
The developing concept of accountability 39
Summary and conclusions 41
Further reading 43
Essay and discussion topics 43
References 44
3 The role of auditing in society 45
Origins and definition of auditing 45
The objectives of auditing 47
Responsible to whom? 53
The role of the auditor in the public sector 66
The case against auditing 71
viii Contents
Summary and conclusions 73
Further reading 74
Essay and discussion topics 75
References 75
4 Corporate social reporting 77
Introduction 77
The development of corporate social reporting 78
Some problems of corporate social reporting 83
Value added statements 88
Employment and employees 92
Ethical investment 96
Environmentalist!! 97
Summary and conclusions 102
Further reading 103
Essay and discussion topics 103
References 104
5 Beyond profit 106
Introduction 106
Importance and problems of profit 107
Performance indicators 110
Characteristics of the public sector 114
Problems of performance indicators and VFM auditing 125
Summary and conclusions 133
Further reading 133
Essay and discussion topics 134
References 134
6 Accounting standards 136
The origins of accounting standards 137
The Accounting Standards Committee 140
The Accounting Standards Board 147
Do we need accounting standards? 151
Summary and conclusions 157
Appendix A ICAEW recommendations on accounting principles 159
Appendix B Statements of standard accounting practice 160
Appendix C Financial reporting standards 160
Further reading 160
Essay and discussion topics 61
References 161
7 A conceptual framework 163
The need for a conceptual framework 163
Attempts at developing a conceptual framework 165
Contents ix
Problems of developing a conceptual framework 171
Conceptual frameworks, professional knowledge 174
and threats to the profession
Summary and conclusions 178
Further reading 178
Essay and discussion topics 179
References 179
8 The power of accountants and accountancy 180
Introduction 180
Theoretical perspectives of power 181
Who has power? 189
Summary and conclusions 196
Further reading 198
Essay and discussion topics 198
References 199
Conclusion
Index
|
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| isbn | 0412473305 |
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| spelling | Perks, R. W. Verfasser aut Accounting and society R. W. Perks 1. ed. London u.a. Chapman & Hall 1993 XIV, 215 S. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Comptabilité - Normes ram Comptabilité ram National accounting gtt Vérification comptable ram Accounting Accounting Standards Auditing Social accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Soziales System (DE-588)4055764-9 gnd rswk-swf Soziales System (DE-588)4055764-9 s Rechnungswesen (DE-588)4048732-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006453868&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Perks, R. W. Accounting and society Accounting gtt Comptabilité - Normes ram Comptabilité ram National accounting gtt Vérification comptable ram Accounting Accounting Standards Auditing Social accounting Rechnungswesen (DE-588)4048732-5 gnd Soziales System (DE-588)4055764-9 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4055764-9 |
| title | Accounting and society |
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| title_full_unstemmed | Accounting and society R. W. Perks |
| title_short | Accounting and society |
| title_sort | accounting and society |
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