02853nam 2200661Ia 450 991097176030332120251116205652.01-136-94146-01-136-94147-91-282-62904-297866126290440-203-84746-610.4324/9780203847466 (CKB)2560000000010071(EBL)534219(OCoLC)642661658(SSID)ssj0000410891(PQKBManifestationID)11282221(PQKBTitleCode)TC0000410891(PQKBWorkID)10353696(PQKB)10876228(MiAaPQ)EBC534219(Au-PeEL)EBL534219(CaPaEBR)ebr10394351(CaONFJC)MIL262904(OCoLC)645117401(EXLCZ)99256000000001007120100128d2010 uy 0engur|n|---|||||txtccrAccounting and distributive justice /John Flower1st ed.New York Routledge20101 online resource (216 p.)Routledge studies in accounting ;8Description based upon print version of record.0-415-64563-8 0-415-87177-8 Includes bibliographical references and index.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; IndexAccounting 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 peopleRoutledge studies in accounting ;8.Distributive justiceAccountingSocial aspectsDistributive justice.AccountingSocial aspects.657.01/1Flower John1934-1876041MiAaPQMiAaPQMiAaPQBOOK9910971760303321Accounting and distributive justice4487398UNINA