Accounting and Distributive Justice (Routledge Studies in Accounting)
By: John Flower (author)Paperback
More than 4 weeks availability
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.
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.
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
Number Of Pages:
- ID: 9780415645638
- Saver Delivery: Yes
- 1st Class Delivery: Yes
- Courier Delivery: Yes
- Store Delivery: Yes
Prices are for internet purchases only. Prices and availability in WHSmith Stores may vary significantly
© Copyright 2013 - 2017 WHSmith and its suppliers.
WHSmith High Street Limited Greenbridge Road, Swindon, Wiltshire, United Kingdom, SN3 3LD, VAT GB238 5548 36