Beyond perceptions, crafting meaning
Researching 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 publi...
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| Other Authors | |
|---|---|
| Format | Electronic eBook |
| Language | English |
| Published |
Bingley, U.K. :
Emerald Publishing Limited,
2019.
|
| Series | Advances in public interest accounting ;
v. 21. |
| Subjects | |
| Online Access | Full text |
| ISBN | 9781789732238 9781789732252 |
| ISSN | 1041-7060 ; |
| DOI | 10.1108/S1041-7060201921 |
| Physical Description | 1 online resource (ix, 138 pages) ; cm. |
Cover
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| 082 | 0 | 4 | |a 657.45 |2 23 |
| 245 | 0 | 0 | |a Beyond perceptions, crafting meaning / |c edited by Cheryl R. Lehman. |
| 264 | 1 | |a Bingley, U.K. : |b Emerald Publishing Limited, |c 2019. | |
| 264 | 4 | |c ©2019 | |
| 300 | |a 1 online resource (ix, 138 pages) ; |c cm. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Advances in public interest accounting, |x 1041-7060 ; |v Volume 21 | |
| 505 | 0 | |a Prelims -- 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. | |
| 506 | |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty | ||
| 520 | |a Researching 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 | |a Print version record. | |
| 650 | 0 | |a Auditing |x Research. | |
| 650 | 7 | |a Business & Economics |x Accounting |x General. |2 bisacsh | |
| 650 | 7 | |a Accounting. |2 bicssc | |
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| 655 | 9 | |a electronic books |2 eczenas | |
| 700 | 1 | |a Lehman, Cheryl R., |e editor. | |
| 776 | |z 9781789732245 | ||
| 830 | 0 | |a Advances in public interest accounting ; |v v. 21. |x 1041-7060 | |
| 856 | 4 | 0 | |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/S1041-7060201921 |