The Social Function Of Accounts

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The Social Function of Accounts

Author : John Flower
Publisher : Taylor & Francis
Page : 224 pages
File Size : 48,8 Mb
Release : 2017-05-25
Category : Business & Economics
ISBN : 9781317240518

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The Social Function of Accounts by John Flower Pdf

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.

Social Functions in Philosophy

Author : Rebekka Hufendiek,Daniel James,Raphael van Riel
Publisher : Routledge
Page : 249 pages
File Size : 43,5 Mb
Release : 2020-03-09
Category : Philosophy
ISBN : 9780429787850

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Social Functions in Philosophy by Rebekka Hufendiek,Daniel James,Raphael van Riel Pdf

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.

Functional Accounts of Emotion

Author : James J. Gross,Dacher Keltner
Publisher : Psychology Press
Page : 180 pages
File Size : 41,8 Mb
Release : 1999
Category : Affect (Psychology)
ISBN : 0863776442

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Functional Accounts of Emotion by James J. Gross,Dacher Keltner Pdf

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.

Social Functions of Emotion and Talking About Emotion at Work

Author : Dirk Lindebaum,Deanna Geddes,Peter J. Jordan
Publisher : Edward Elgar Publishing
Page : 128 pages
File Size : 49,7 Mb
Release : 2018-10-26
Category : Business & Economics
ISBN : 9781786434883

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Social Functions of Emotion and Talking About Emotion at Work by Dirk Lindebaum,Deanna Geddes,Peter J. Jordan Pdf

Despite how much we know about emotion, Social Functions of Emotion and Talking About Emotion at Work uniquely 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 emotion, 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.

Accounting, the Social and the Political

Author : Norman B. Macintosh,Trevor Hopper
Publisher : Elsevier
Page : 416 pages
File Size : 51,8 Mb
Release : 2005-09-30
Category : Business & Economics
ISBN : 0080545041

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Accounting, the Social and the Political by Norman B. Macintosh,Trevor Hopper Pdf

This book contains 35 carefully selected and abridged versions of scholarly financial and managerial research articles by world-class researchers ranging across a wide spectrum of the social, political and philosophical sides of financial and managerial accounting information and practices to focus on accounting's wider role and impact on organizations and society at large. While each article was substantially culled in order to highlight its central findings and its unique approach, care was exercised to maintain the integrity of the authors' work. The result is a collection of readily accessible research including: classics and seminal articles, a selection of more contemporary articles, and recent articles that go beyond the conventional. Thus, the book pushes the boundaries beyond that of conventional accounting thought and research. This anthology will be of interest especially to graduate students since it provides a broad sampling of influential research studies presented in a highly accessible format. It should also be of vital interest to sophisticated practitioners who are concerned about the current state of the accounting world in the wake of the recent cascade of so-called "accounting scandals". The hope also is to help bridge the gap between the practitioners' and the scholarly researchers' Worlds.

Emotions in Social Psychology

Author : W. Gerrod Parrott
Publisher : Psychology Press
Page : 402 pages
File Size : 49,6 Mb
Release : 2001
Category : Psychology
ISBN : 0863776825

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Emotions in Social Psychology by W. Gerrod Parrott Pdf

First Published in 2001. Routledge is an imprint of Taylor & Francis, an informa company.

Accounting History 1976-1986 (RLE Accounting)

Author : Peter Boys,John Freear
Publisher : Routledge
Page : 435 pages
File Size : 53,7 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134641857

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Accounting History 1976-1986 (RLE Accounting) by Peter Boys,John Freear Pdf

The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider audience. The volume begins with items of a general nature, covering the importance of preserving accounting records and accounting history in general. Subsequent categories deal with the methodology of historical accounting research, government accounting, taxation, bankruptcy, professional accountancy and accounting theory, as well as auditing and management accounting.

Regulating Capitalism?

Author : J. Zimmermann,J. Werner
Publisher : Springer
Page : 305 pages
File Size : 43,9 Mb
Release : 2013-09-26
Category : Social Science
ISBN : 9781137309280

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Regulating Capitalism? by J. Zimmermann,J. Werner Pdf

By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.

Accounting as Social and Institutional Practice

Author : Anthony G. Hopwood
Publisher : Cambridge University Press
Page : 344 pages
File Size : 41,8 Mb
Release : 1994-10-06
Category : Business & Economics
ISBN : 0521469651

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Accounting as Social and Institutional Practice by Anthony G. Hopwood Pdf

Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.

Social Sciences in Sport

Author : Joseph Maguire
Publisher : Human Kinetics
Page : 400 pages
File Size : 46,7 Mb
Release : 2014-01-02
Category : Sports & Recreation
ISBN : 9781492582571

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Social Sciences in Sport by Joseph Maguire Pdf

Social Sciences in Sport presents discipline-specific knowledge in the social sciences, which aids in understanding the problems and potential of contemporary sport practices and experiences. This interdisciplinary reference provides in-depth coverage of sport studies and 14 social sciences, drawing connections across these disciplines to illuminate key issues and illustrate possibilities for change. Written by leading figures in the social sciences, the book synthesizes theory and research in social science and sport into four distinct areas: • Identity, which discusses individual development and ethical considerations from history, philosophy, and psychology • Community, which considers anthropology, sociology, geography, and media studies when looking at sport in social groups • Capital, which draws research in status, wealth, power, and resources from economics, political science, and international relations • Governance, which discusses the enhancement of sport through law, social policy, management studies, and education Organized around these topics into four parts, this reference places sport in the broader social sciences, showing where researchers in kinesiology and other disciplines can augment their knowledge base. Noting the range of issues and concerns in today’s sport environment, readers will analyze the potential of a human development model in sport studies. Editor Joseph Maguire and an esteemed team of contributors present the evolution of sport in various social sciences. A stage-setting introduction explains the relevance of a social scientific perspective on sport and physical activity, and part introductions outline many relationships between the social sciences and sport. Chapters include a historical overview of the discipline or subject area, the core concepts and main theoretical perspectives in that area of expertise, critical findings, and the contemporary debates that characterize sport. Equipped with the social scientific knowledge and new perspectives from this essential collection, students and practitioners will be able to navigate classic and emerging issues in sport. Whether readers are social scientists considering sport as a subject of study or sport studies scholars attempting to make connections with the broader disciplines, Social Sciences in Sport promotes development of and through sport.

Durkheim and Representations

Author : W. S. F. Pickering
Publisher : Routledge
Page : 199 pages
File Size : 54,7 Mb
Release : 2002-03-11
Category : Social Science
ISBN : 9781134655380

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Durkheim and Representations by W. S. F. Pickering Pdf

Durkheim's sociological thought is based on the premise that the world cannot be known as a thing in itself, but only through representations, rough approximations of the world created either individually or collectively. This set of papers by leading Durkheimians from Britain, America and continental Europe is the first concentrated attempt to understand what he meant by representations, how his understanding of the term was influenced by Kant and by neo-Kantians like Charles Renouvier and how his use of the concept in his work developed over time. By arguing that his use of representations at the the core of Durkheim's sociological thought, this book makes a unique contribution to Durkheimian studies which have recently been dominated by positivist and functionalist interpretations, and reveals a thinker very much in tune with contemporary developments in philosophy, linguistics and sociology.

Social Accounting and Public Management

Author : Stephen P. Osborne,Amanda Ball
Publisher : Routledge
Page : 397 pages
File Size : 55,9 Mb
Release : 2010-10-18
Category : Business & Economics
ISBN : 9781136931741

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Social Accounting and Public Management by Stephen P. Osborne,Amanda Ball Pdf

Social accounting as a discipline has challenged the methodology and focus of the larger field of accounting over the last 50 years. More recently it has taken on greater significance for other subjects as well, addressing issues for public policy and management more broadly. These include the issues of the nature of accountability in the contemporary plural state, environmental and societal sustainability, the ethical management and governance of public services and resources, and the creation and sustenance of social capital as an essential element of the modern plural state. Social Accounting and Public Management brings together for the first time researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management. This book addresses this nexus of all of these issues and disciplines, and through this, makes a contribution to the development of the disciplines of both social accounting and public policy and management.

Environmental Reporting and Management in Africa

Author : Venancio Tauringana
Publisher : Emerald Group Publishing
Page : 208 pages
File Size : 53,5 Mb
Release : 2019-10-22
Category : Business & Economics
ISBN : 9781789733730

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Environmental Reporting and Management in Africa by Venancio Tauringana Pdf

Environment management and protection are top global priorities, but little is known about the reporting in regions of Africa. The six papers in this volume provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa.

Social Emotions in Nature and Artifact

Author : Jonathan Gratch,Stacy Marsella
Publisher : Oxford University Press
Page : 223 pages
File Size : 55,9 Mb
Release : 2014
Category : Medical
ISBN : 9780195387643

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Social Emotions in Nature and Artifact by Jonathan Gratch,Stacy Marsella Pdf

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.

Rescuing the Social Function of the Economy

Author : Ladislau Dowbor
Publisher : Cambridge Scholars Publishing
Page : 118 pages
File Size : 54,7 Mb
Release : 2023-07-14
Category : Political Science
ISBN : 9781527519893

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Rescuing the Social Function of the Economy by Ladislau Dowbor Pdf

This book provides a systematic description of the key challenges faced by Brazil today, and the main lines of action required to bring the country back on track. Brazil is not a poor country; what it presently produces is sufficient to ensure everyone a dignified and comfortable life. Its problems are not economic in the sense of lack of resources, but rather in terms of social and political organization. With President Lula governing the country as of 2023, structural challenges such as deep inequality, the environmental disaster and the financial chaos have become evident. The present book is not only about Brazil, but about the challenges it has in common with so many third-world countries. Its resources, particularly financial resources, are not going where they are needed. On the contrary, the necessary initiatives are being financially drained or under-funded. Powerful elites, in coordination with the international financial corporations and commodity traders, resist any attempt at building a more balanced society. This book seeks to combat these structural issues.