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Record Nr. |
UNINA9910791122703321 |
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Autore |
Flower John <1934-, > |
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Titolo |
Accounting and distributive justice / / John Flower |
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Pubbl/distr/stampa |
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New York : , : Routledge, , 2010 |
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ISBN |
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1-136-94146-0 |
1-136-94147-9 |
1-282-62904-2 |
9786612629044 |
0-203-84746-6 |
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Descrizione fisica |
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1 online resource (216 p.) |
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Collana |
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Routledge studies in accounting ; ; 8 |
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Disciplina |
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Soggetti |
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Distributive justice |
Accounting - Social aspects |
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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 and index. |
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Nota di contenuto |
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Book Cover; Title; Copyright; Contents; Tables; Figures; Preface; Acknowledgements; 1 The Wrong Paradigm; 2 Distributive Justice; 3 The Firm's Responsibility for Distributive Justice; 4 The Contribution of Financial Reporting to Distributive Justice; 5 The Reporting Function; 6 The Distribution Function; 7 The Information Function; 8 Concluding Remarks; Notes; Bibliography; Index |
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Sommario/riassunto |
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Accounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as in the traditional capitalist paradigm. It explains in non-technical terms the principle philosophical theories of justice and argues that a firm has a moral responsibility to seek distributive justice in its dealings with its shareholders, employees, suppliers, customers, and other people |
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