Parables, myths and risks

Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust....

Full description

Saved in:
Bibliographic Details
Other Authors: Lehman, Cheryl R., (Editor)
Format: eBook
Language: English
Published: Bingley, U.K. : Emerald Publishing Limited, 2017.
Series: Advances in public interest accounting ; v. 20.
Subjects:
veřejné finance
účetnictví
public finance
accounting
sborníky
elektronické knihy
papers of several authors
electronic books
ISBN: 9781787145337
Physical Description: 1 online zdroj (251 stran).

Cover

Table of contents

LEADER 03635nam a2200505 i 4500
001 91413
003 CZ ZlUTB
005 20201027084315.0
006 m o d
007 cr |n
008 170815s2017 enk fo 001 0 eng d
999 |c 91413  |d 91413 
020 |a 9781787145337  |q (ebook) 
040 |a UtOrBLW  |b eng  |e rda  |c UtOrBLW 
072 7 |a 657  |x Účetnictví  |2 Konspekt  |9 4 
080 |a 336.1/.5  |2 MRF 
080 |a 657  |2 MRF 
080 |a (081)  |2 MRF 
080 |a (0.034.2:08)  |2 MRF 
245 0 0 |a Parables, myths and risks /  |c edited by Cheryl R. Lehman. 
264 1 |a Bingley, U.K. :  |b Emerald Publishing Limited,  |c 2017. 
264 4 |c ©2017 
300 |a 1 online zdroj (251 stran). 
336 |a text  |b txt  |2 rdacontent 
337 |a počítač  |b c  |2 rdamedia 
338 |a online zdroj  |b cr  |2 rdacarrier 
490 1 |a Advances in public interest accounting,  |x 1041-7060 ;  |v v. 20 
500 |a Obsahuje index. 
504 |a Obsahuje bibliografické odkazy. 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty univerzity 
520 |a Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust. One might speculate an essential premise behind the audit of publicly held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this volume researchers, exploring themes of deception: examine financial statement manipulation in the decade after Sarbanes-Oxley (SOX), consider internal control impacts on earnings management, deliberate on the usefulness of audit opinions, and contemplate tax evasion practices and their antecedents. In contextualizing the public interest these researchers contemplate cultural distinctions, conflicts of interest, regulation, and the dynamic interfaces and divides between practitioners and academics. Envisioning the facilitation of overall enhancement of the broad community, recommendations for increasing the quality of communication between scholars and professionals is deliberated. Contributing as well to the undeniable concern for broad environmental degradation, the role of the discipline in maintaining the status quo is challenged. Rather, accounting's characterization of accountability should include attributes of socio-environmental destruction: complexity, uncertainty and diffused responsibility. These emergent accounts would inform the journey of constructing more representative accounts of technological degradation. Such imaginative emancipatory accounting would enhance decision- making, develop social well-being, and unfold new forms of knowledge and possibilities.- Resumé vydavatel 
650 0 7 |a veřejné finance  |7 ph127079  |2 czenas 
650 0 7 |a účetnictví  |7 ph116911  |2 czenas 
650 0 9 |a public finance  |2 eczenas 
650 0 9 |a accounting  |2 eczenas 
655 7 |a sborníky  |7 fd163935  |2 czenas 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a papers of several authors  |2 eczenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Lehman, Cheryl R.,  |e editor. 
776 |z 9781787145344 
830 0 |a Advances in public interest accounting ;  |v v. 20. 
856 4 0 |u https://proxy.k.utb.cz/login?url=http://www.emeraldinsight.com/doi/book/10.1108/S1041-7060201720  |y Plný text 
942 |2 udc 
992 |c EBOOK-TN  |c BME-N 

Similar Items