John Flower

Accounting and Distributive Justice (eBook, PDF)

• Format: PDF

Produktbeschreibung

This book challenges the assumptions on which the current practice of financial reporting is based. Flower uses the stakeholder theory of the firm to show that companies have a responsibility to achieve distributive justice, and the company's accounts could play an important role in fulfilling this responsibility.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 216
• Erscheinungstermin: 9. August 2010
• Englisch
• ISBN-13: 9781136941474
• Artikelnr.: 43821498

Autorenporträt

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.

Inhaltsangabe

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