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Accounting and Emancipation
Accounting is a social practice: it should be evaluated in terms of its contribution to a notion of social well-being. In order to do this, this book elaborates a critique of contemporary accounting. The authors encourage those with a close interest in accounting to make the search for a more emancipatory and enabling accounting a core area of their interest. The book will stimulate debate and activity in the arenas of education, research, practice and policy-making.
A Place for Strangers
Many of the elements ascribed to traditional Aboriginal beliefs and practices are the result of contact with external peoples - Melanesians and Indonesians, as well as Europeans. This controversial and provocative 1993 book is a detailed and continent-wide study of the impact of outsiders on Australian Aboriginal world-views. The author separates out a common core of religious beliefs which reflect the precontact spirituality of Australian Aborigines. This book investigates Aboriginal myth, ritual, cosmology and philosophy, and also examines social organisation, subsistence patterns and cultural change. It will be of great interest to readers in anthropology, religious studies, comparative philosophy and Aboriginal studies.
Auditing Theory
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
