Accounting and society
著者
書誌事項
Accounting and society
Chapman & Hall, 1993
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注記
Includes bibliographies and index
内容説明・目次
内容説明
This textbook examines the role of accountancy in society. It is intended to provide a readable introduction to a range of difficult literature. It takes a critical and balanced approach to the subject and encourages students to develop a questioning attitude and to form their own view. The book begins by questionning the role of professions in society. It compares accounting to other professions and provides a critical assessment of the audit function. Perks then explores the possibility of corporate reports being extended to cover a wide range of issues such as the environment, safety and employment, and takes the reader one step further, beyond profit, and explores other approaches to performance measurement. Lecturers should find this book a useful course text, as its range of topics cover all the key issues. Students should also value the book as it takes interesting and controversial issues and presents them in a readable form. Careful and helpful guidance is provided on further reading.
目次
Professions, society and accountancy. Accountability. The role of auditing in society. Corporate social reporting. Beyond profit. Accounting standards. A conceptual framework. The power of accountants and accountancy.
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