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Author: John Flower Publisher: Routledge ISBN: 1317240502 Category : Business & Economics Languages : en Pages : 232
Book Description
Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently organized and practised, is failing society, both in Britain and in the world as a whole. Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems? The book argues that the accountancy profession does not serve the public interest, notwithstanding its claim to this effect. The Social Function of Accounts argues that the moral responsibility of the accountant is analysed with reference to the principal theories of ethics continuing that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accounts redraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines.
Author: John Flower Publisher: Routledge ISBN: 1317240502 Category : Business & Economics Languages : en Pages : 232
Book Description
Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently organized and practised, is failing society, both in Britain and in the world as a whole. Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems? The book argues that the accountancy profession does not serve the public interest, notwithstanding its claim to this effect. The Social Function of Accounts argues that the moral responsibility of the accountant is analysed with reference to the principal theories of ethics continuing that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accounts redraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines.
Author: John Flower Publisher: Taylor & Francis ISBN: 1317240510 Category : Business & Economics Languages : en Pages : 232
Book Description
Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently organized and practised, is failing society, both in Britain and in the world as a whole. Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems? The book argues that the accountancy profession does not serve the public interest, notwithstanding its claim to this effect. The Social Function of Accounts argues that the moral responsibility of the accountant is analysed with reference to the principal theories of ethics continuing that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accounts redraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines.
Author: Rebekka Hufendiek Publisher: Routledge ISBN: 0429787863 Category : Philosophy Languages : en Pages : 263
Book Description
Social functions and functional explanations play a prominent role not only in our everyday reasoning but also in classical as well as contemporary social theory and empirical social research. This volume explores metaphysical, normative, and methodological perspectives on social functions and functional explanations in the social sciences. It aims to push the philosophical debate on social functions forward along new investigative lines by including up-to-date discussions of the metaphysics of social functions, questions concerning the nature of functional explanations within the social domain, and various applications of functionalist theorising. As such, this is one of the first collections to exclusively address a variety of philosophical questions concerning the nature and relevance of social functions.
Author: James J. Gross Publisher: Psychology Press ISBN: 9780863776441 Category : Affect (Psychology) Languages : en Pages : 180
Book Description
In recent years, emotion researchers have paid increasing attention to the functions that emotions service. This attention to function has been apparent in many disciplines and at many levels of analysis. From the most basic physiological symptom to the most overarching social structure, the effects of emotion, both on the emotional person and on others, are being recognized. The knowledge that has accumulated is substantial but is scattered among a variety of fields and literatures. This special issue summarizes the functional approach to emotion. The six articles that have been selected concentrate on the work of psychologists but include many of the other fields that have contributed to what is truly a multidisciplinary approach. The special issue opens with three foundational articles that discuss (a) the intrapersonal functions of emotions, (b) the social functions of emotions, and (c) the developmental functions of emotions. The next three articles focus on challenges to traditional functional accounts of emotions. These articles consider (d) emotion regulation, (e) emotions and psychopathology, and (e) negative affect and health.
Author: Dirk Lindebaum Publisher: Edward Elgar Publishing ISBN: 1786434881 Category : Business & Economics Languages : en Pages : 273
Book Description
Despite how much we know about emotion, Social Functions of Emotion and Talking About Emotion at Workuniquely examines the utility of emotion in organizations against the ways in which both individuals and groups talk about them. Drawing on psychological and sociological research, this book provides groundbreaking insights for understanding how emotions are used in the workplace. Bringing together contributions from leading emotion researchers, this book features chapters focusing on 10 emotions, ranging from awe to shame. Through its exploration of the ways each emotion functions in relation to how we talk about them, this book injects fresh theoretical and practical momentum into how our discussions of workplace emotion can affect how emotional events are appraised over time and place. This, in turn influences the causes, expressions, and consequences of emotions in the workplace. With its novel approach, this book will be an invaluable tool for academics researching emotion, as well as postgraduate students working in the social sciences seeking reference material on emotion. HR managers and general readers seeking greater insight into emotions at work will also find this book to be a useful tool. Contributors include: N.M. Ashkanasy, R.A. Baron, S. Connelly, M. Dasborough, C.D. Fisher, D. Geddes, P. Harvey, M.L.A. Hayward, P.J. Jordan, S. Kiffin-Petersen, H.C. Lench, D. Lindebaum, K.E. Moura, K.A. Perez, R.H. Smith, R.K. Smith, P.N. Stearns, A.C. Troth, M.R. Turner, K.L. Tyran, T.S.H. Wingenbach
Author: Alex Barber Publisher: Oxford University Press ISBN: 0192843567 Category : Languages : en Pages : 345
Book Description
The various social roles we occupy, such as teacher, parent, or friend, shape our ethical lives and colour our perceptions of each other and ourselves. Social roles have long been a central topic in sociology, and specific social roles frequently feature within applied moral philosophy and professional ethics. In striking contrast, the normative significance of social roles per se--the 'ethics of social roles' as a distinct field of philosophical enquiry--has been relatively neglected. Indeed, the view that social roles have genuine ethical bite is often tacitly dismissed as socially regressive, as if the pull of a social role must always be towards 'knowing one's place'. The present collection aims to change this by putting social roles back where they belong: at the centre of normative ethics. After an editors' introduction aimed at readers new to the topic, fourteen original chapters by an international line-up of new and established authors show how the topic of social roles is a kind of missing link between several better-established topics, including collective agency, special obligations, wellbeing, and social and political justice. These contributions are organized into four parts. The first looks at the topic through a historical lens, since philosophers have not always neglected social roles. The second addresses the source of the apparent normative force of social roles. The third examines the relation of a social role's normativity to its wider institutional context. The fourth looks at implications for self and wellbeing.
Author: Jonathan Gratch Publisher: ISBN: 0195387643 Category : Computers Languages : en Pages : 223
Book Description
Recent years have seen the rise of a remarkable partnership between the social and computational sciences on the phenomena of emotions. This book reports on the state-of-the-art in both social science theory and computational methods, and illustrates how these two fields, together, can both facilitate practical computer/robotic applications and illuminate human social processes.
Author: W. S. F. Pickering Publisher: Taylor & Francis ISBN: 9780415205627 Category : Durkheimian school of sociology Languages : en Pages : 512
Book Description
A five volume collection of scholarly journal articles and chapters from books covering the subject of Emile Durkheim's work. The five volumes are thematically organized in the following sections: Volume I: 1. Durkheim: The man himself, 2. General sociology. Volume II: 3. Religion, 4. Epistemology and the philosophy of science. Volume III: 5. Morality and ethics, 6. Political sociology. Volume IV: 7. Suicide and anomie, 8. Division of labour and economics, 9. EducationP
Author: John Flower
Author: John Flower
Author: John Flower
Author: Rebekka Hufendiek
Author: James J. Gross
Author: Dirk Lindebaum
Author: Alex Barber
Author: Jonathan Gratch
Author: W. Gerrod Parrott
Author: Roscoe Pound
Author: W. S. F. Pickering