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001 9781789732238
003 UtOrBLW
005 20240220124025.0
006 m o d
007 cr un|||||||||
008 190617t20192019enk o 000 0 eng d
020 _a9781789732238 (e-book)
020 _a9781789732252 (ePUB)
040 _aUtOrBLW
_beng
_erda
_cUtOrBLW
050 4 _aHF5667
_b.B49 2019
072 7 _aKFC
_2bicssc
072 7 _aBUS001000
_2bisacsh
080 _a657
082 0 4 _a657.45
_223
245 0 0 _aBeyond perceptions, crafting meaning /
_cedited by Cheryl R. Lehman.
264 1 _aBingley, U.K. :
_bEmerald Publishing Limited,
_c2019.
264 4 _c©2019
300 _a1 online resource (ix, 138 pages) ;
_ccm.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
490 1 _aAdvances in public interest accounting,
_x1041-7060 ;
_vVolume 21
505 0 _aPrelims -- 1 Do sustainability measures matter in managerial appraisal and rewards? -- 2 An examination of the perceptions of auditors and chief financial officers of the proposed statement of financial accounting concept definition of materiality -- 3 An evaluation of the effectiveness of sec oversight of climate change disclosures : an analysis of comment letters -- 4 The banks and market manipulation : a financial strain analysis of the libor fraud -- 5 Environmental efficiency, firm efficiency, and managerial ability.
520 _aResearching 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.
588 0 _aPrint version record.
650 0 _aAuditing
_xResearch.
650 7 _aBusiness & Economics
_xAccounting
_xGeneral.
_2bisacsh
650 7 _aAccounting.
_2bicssc
700 1 _aLehman, Cheryl R.,
_eeditor.
776 _z9781789732245
830 0 _aAdvances in public interest accounting ;
_vv. 21.
_x1041-7060
856 4 0 _uhttps://www.emerald.com/insight/publication/doi/10.1108/S1041-7060201921
999 _c8658
_d8658