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This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.
In The Closing of the Auditor’s Mind?, author David J. O’Regan describes internal auditing as an important "binding agent" of social cohesion, for the accountability of individuals and organizations and also at aggregated levels of social trust. However, O’Regan also reveals that internal auditing faces two severe challenges – an external challenge of adaptation and an internal challenge of fundamental reform. The adaptation challenge arises from ongoing, paradigmatic shifts in accountability and social trust. The command- and- control, vertical hierarchies of traditional bureaucracies are being replaced in importance by networked, flattened patterns of accountability. The most chall...
No organization is immune from the influence of management tools. Such tools as norms, indicators, ranking, evaluation grids and management control systems have moved outside the managerial and consultancy realm within which they were first developed to reach public administrations and policy-makers, as well as a range of other governmental and non-governmental organizations. Taking management tools out of the practical and utilitarian contexts to which they are often consigned and approaching them from a social analytical perspective, this book gives primacy to these everyday objects that constitute the background of organizational life and remain too often unquestioned. Bringing together developing streams of research from anthropology, political science, social psychology, sociology, accounting, organisation theory and management, ve Chiapello and Patrick Gilbert offer an unprecedented theoretical synthesis that will help managers, scholars and policy-makers to unpack the functional and dysfunctional roles and effects of management tools within and across organizations.
This book focuses on the legitimacy of corporate power wielded by corporate groups, integrating legal doctrine, economic analysis, and theoretical approaches. It reassesses how corporate groups can maintain legitimacy whilst exercising corporate power. Corporate groups are a prominent commercial feature of many jurisdictions and present unique challenges. The book argues that when analysed through the lens of corporate social responsibility, a legitimacy deficiency emerges. This arises from a lack of historical debate, diluted control mechanisms, and inflated growth, utilising unique features of the corporate group. It explores how the magnified power of the corporate group presents acute ch...
This book explores the elective affinity of religion and post-secularism with neoliberalism. With the help of digital capitalism, neoliberalism dominates, more and more, all aspects of life, and religion is not left unaffected. While some faith groups are embracing this hegemony, and others are simply following the signs of the times, changes have been so significant that religion is no longer what it used to be. Linking theories from Fredric Jameson and George Ritzer, this book presents the argument that our present society is going through a process of i-zation in which (1) capitalism dominates not only our outer, social lives (through, for example, global capitalism) but also our inner, p...
Public pensions in the United States face an impending funding crisis in the wake of the financial crisis and the COVID-19 recession. Many cities and states will struggle to meet these growing obligations without major cuts in government services, reneging on pension promises, or raising taxes. This Element examines the development of the pension crisis through the lens of political economy. We analyze the knowledge and incentive problems inherent in the institutional structure, governance, and accounting of public pensions. We conclude by offering several institutional, governance, and reporting reforms to address the pension funding crisis.
In this compelling book, Alexander Styhre presents a comprehensive analysis of the role and purpose of theory within the university setting. Critiquing current university governance practices which assess research quality based on citation frequency data, Styhre proposes a measure of research quality based on contentful concepts in the space of reason.
A legal scholar and sociologist, John Flood spent years observing a large law firm from the inside--much like an embedded journalist, but with the perspective of a researcher on the theory and practice of legal organizations. What John Flood found and analyzed resulted in a study that has been cited by many scholars over the years as the ultimate account of the inner workings of a corporate law firm, including its relations with clients, employees, and the broader profession. Further, using four detailed case studies, he showed how the construction of legal information and problems depended heavily on the role and specialization of the lawyer and the power of the client. Now in its Second Ed...
Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.
Romantic-era literature offers a key message: surveillance, in all its forms, was experienced distinctly and differently by women than men. Gender, Surveillance, and Literature in the Romantic Period examines how familiar and neglected texts internalise and interrogate the ways in which targeted, asymmetric, and often isolating surveillance made women increasingly and uncomfortably visible in a way that still resonates today. The book combines the insights of modern surveillance studies with Romantic scholarship. It provides readers with a new context in which to understand Romantic-period texts and looks critically at emerging paradigms of surveillance directed at marginal groups, as well a...