Beyond perceptions, crafting meaning
Author(s)
Bibliographic Information
Beyond perceptions, crafting meaning
（Advances in public interest accounting : a research annual / editors, Marilyn Neimark, Barbara Merino, Tony Tinker, v. 21）
Emerald Pub., 2019
1st ed
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Note
Includes bibliographical references
Description and Table of Contents
Description
Researching accounting's participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms. Although conceptually accounting enhances public spheres and contributes to constraining overarching power, researchers question whether in practice accounting supports responsible activities. Among the provocations offered, authors ask: what is material? How are decisions to foster environmental protection best motivated? What is a set of public policies and practices by which responsible actions can be defined and fraud minimized? Questioning accounting as rational in how policy is established the authors delve into accounting interactions and conflicts. Their perspectives and insights enrich our understanding of accounting policies, organizations and relationships dismissing separate worlds of social, economic and political factors. Their research illustrates how dichotomies of private versus public and legal versus moral obscure important connections.
Table of Contents
- 1. Do Sustainability Measures Matter in Managerial Appraisal and Rewards?
- Regina F. Bento, Lasse Mertins & Lourdes F. White 2. An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Statement of Financial Accounting Concepts Definition of Materiality
- Ning Du, John McEnroe & Mary Mindak 3. An Evaluation of the Effectiveness of SEC Oversight of Climate Change Disclosure: An Analysis of Comment Letters
- Martin Freedman & and Jin Dong Park 4. The "Scarcity-Munificence" of Banks and Market Manipulation: A Financial Strain Analysis of the LIBOR Fraud
- Mark E. Lokanan 5. Environmental Efficiency, Firm Efficiency and Managerial Ability
- Li Sun
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