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Record Nr. |
UNINA9910452445503321 |
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Titolo |
Managing reality : accountability and the miasma of private and public domains / / edited by Cheryl R. Lehman, Hofstra University, New York, USA |
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Pubbl/distr/stampa |
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Bingley, UK : , : Emerald, , 2013 |
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ISBN |
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Edizione |
[First edition.] |
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Descrizione fisica |
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1 online resource (242 p.) |
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Collana |
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Advances in public interest accounting, , 1041-7060 ; ; volume 16 |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Social responsibility of business |
Industries - Social aspects |
Industrial sociology |
Industrial organization |
Industrial management |
Issues management |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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FRONT COVER; MANAGING REALITY: ACCOUNTABILITY AND THE MIASMA OF PRIVATE AND PUBLIC DOMAINS; COPYRIGHT PAGE; CONTENTS; LIST OF CONTRIBUTORS; AD HOC REVIEWERS; ACCOUNTABILITY AND PERFORMANCE MANAGEMENT SYSTEMS WITHIN PRIVATE AND PUBLIC SECTOR ORGANISATIONAL CHANGE PROCESSES; INTRODUCTION; EXTERNAL ACCOUNTABILITY STEERING ORGANISATIONAL CHANGE THROUGH PERFORMANCE MANAGEMENT SYSTEMS; RESEARCH APPROACH; EMPIRICAL FINDINGS; DISCUSSION AND CONCLUSIONS; ACKNOWLEDGEMENT; NOTES; REFERENCES; APPENDIX A: FERREIRA AND OTLEY'S (2009) 12 QUESTIONS ON THE DESIGN OF PERFORMANCE MANAGEMENT SYSTEMS |
APPENDIX B: MANAGERS AND OFFICERS INTERVIEWEDWHAT IS FRAUD IN PRIVATE SECURITIES LAWSUIT?; INTRODUCTION; SECURITIES LITIGATION AND SETTLEMENT; RELATED RESEARCH AND HYPOTHESES; SAMPLE SELECTION AND METHODOLOGY; EMPIRICAL RESULTS; SUMMARY AND CONCLUSION; VARIABLE DEFINITIONS; ACKNOWLEDGEMENT; NOTES; |
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REFERENCES; LITIGATION RISK AND MANAGEMENT REPORTING CHOICE: A COMPARATIVE STUDY OF PSLRA AND SOX; INTRODUCTION; BACKGROUND AND HYPOTHESES DEVELOPMENT; METHOD; RESULTS; DISCUSSION; ACKNOWLEDGMENTS; NOTES; REFERENCES |
CRISIS COMMUNICATION IN THE BANKING INDUSTRY: COUNTRYWIDE'S USE OF IMAGE RESTORATION STRATEGIESINTRODUCTION; CRISIS MANAGEMENT AND COMMUNICATION STRATEGIES; COUNTRYWIDE FINANCIAL; COUNTRYWIDE'S CRISIS COMMUNICATION STRATEGIES; SUMMARY AND CONCLUSIONS; REFERENCES; RECOGNIZING ENVIRONMENTAL LIABILITIES SURROUNDING CEO TURNOVERS; INTRODUCTION; LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT; EMPIRICAL ANALYSIS; CONCLUSION AND DISCUSSION; ACKNOWLEDGMENTS; NOTES; REFERENCES; APPENDIX; SOCIAL ACCOUNTING AND ACCOUNTING TEXTBOOKS: PROFESSORS' RESPONSIBILITY TO PROMOTE THE INTERESTS OF STUDENTS |
INTRODUCTIONTOWARD ''STUDENT-CENTERED'' ACCOUNTING RESEARCH; STUDENT PUBLIC INTEREST RESEARCH GROUPS' STUDIES OF TEXTBOOK COSTS; EMPIRICAL ANALYSIS; ALTERNATIVES TO TRADITIONAL TEXTBOOKS; RECOMMENDATIONS AND CONCLUSIONS; ACKNOWLEDGMENTS; NOTES; REFERENCES; AN EXAMINATION OF THE PERCEPTIONS OF AUDITORS AND CHIEF FINANCIAL OFFICERS OF VARIOUS REGULATIONS INTRODUCED BY THE DODD-FRANK FINANCIAL REFORM BILL; INTRODUCTION; THE BACKGROUND OF DODD-FRANK; THE OPPOSITION TO DODD-FRANK; REVIEW OF RELEVANT ACADEMIC LITERATURE; RESEARCH METHOD; STATISTICAL ANALYSIS; RESEARCH QUESTIONS |
DISCUSSION OF RESULTSSUMMARY AND CONCLUSIONS; LIMITATIONS AND SUGGESTIONS FOR FUTURE RESEARCH; REFERENCES; APPENDIX: QUESTIONNAIRE ON FINANCIAL REGULATION; COMMENTARY AND CRITIQUE OF ''SUSTAINABILITY REPUTATION AND ENVIRONMENTAL PERFORMANCE OR 'THE PROOF OF THE PUDDING IS IN THE EATING' BY FREEDMAN AND STAGLIANO (2010)'' |
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Sommario/riassunto |
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Accounting's contribution to reality construction is envisioned in this volume of critical research, examining accounting's role in contemporary issues: ethics, sustainability, financial instability, post SOX legislation, education, and performance appraisals to name a few. Do CEOs manage rather than reveal environmental liabilities in their never-ending quest for reporting earnings? Under the scrutiny of negative publicity, does the banking community revise images, mask impending crises, and distort regulatory processes? Will shifts in litigation risk influence financial reporting? How do dem |
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