LEADER 06430nam 22007455 450 001 9910483378303321 005 20200919152531.0 010 $a94-007-7082-0 024 7 $a10.1007/978-94-007-7082-9 035 $a(CKB)3710000000026051 035 $a(EBL)1466315 035 $a(OCoLC)861080563 035 $a(SSID)ssj0001049342 035 $a(PQKBManifestationID)11609392 035 $a(PQKBTitleCode)TC0001049342 035 $a(PQKBWorkID)11019958 035 $a(PQKB)10375129 035 $a(MiAaPQ)EBC1466315 035 $a(DE-He213)978-94-007-7082-9 035 $a(PPN)176128522 035 $a(EXLCZ)993710000000026051 100 $a20131004d2014 u| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting for the Public Interest $ePerspectives on Accountability, Professionalism and Role in Society /$fedited by Steven Mintz 205 $a1st ed. 2014. 210 1$aDordrecht :$cSpringer Netherlands :$cImprint: Springer,$d2014. 215 $a1 online resource (284 p.) 225 1 $aAdvances in Business Ethics Research, A Journal of Business Ethics Book Series,$x2520-1654 ;$v4 300 $aDescription based upon print version of record. 311 $a94-007-7081-2 320 $aIncludes bibliographical references and index. 327 $a""Contents""; ""Reviewers ""; ""Introduction ""; ""Summary of Contributions""; ""Professionalism in Accounting: Myth or Reality?""; ""An Ethic of Accountability, Societal Responsibilities,and Accounting for the Public Interest""; ""Defining the Public Interest in Accounting""; ""Corporate Social Responsibility and Environmental Reporting""; ""Virtue and Public Interest Considerations of Bribery and Whistle-Blowing""; ""Contributors""; ""Part I: Professionalism in Accounting: Myth or Reality?""; ""Chapter 1: Call of Duty: A Framework for Auditorsa??? Ethical Decisions""; ""1.1 Introduction"" 327 $a""1.2 Characteristics of a Profession""""1.3 Balancing Ethical Decision-Making""; ""1.3.1 Truth-Telling""; ""1.3.1.1 Is a???Not Materially Misstatinga??? the Same as Truth-Telling?""; ""1.3.1.2 Consequentialism in Professional Standardsa???Effects on Truth-Telling""; ""1.3.1.3 Why Consequentialism Is Problematic for Truth-Telling in the Profession""; ""1.3.2 Dissent and Confrontation""; ""1.3.3 Honest Self-Assessment of Independence and Professionalism""; ""1.4 Recommendations for the Profession""; ""1.5 Conclusion""; ""References"" 327 $a""Chapter 2: Professionalizing the Tax Accounting Profession: Fulfilling Public-Interest Reporting Responsibilities""""2.1 Introduction""; ""2.2 The Normative Professional Ideal (The Goal)""; ""2.2.1 A General Reporting Model""; ""2.2.2 The Tax Accounting Professionala???s Public Interest Foundation and Resulting Tensions""; ""2.3 De-professional Erosion (The Current State): A Fraud Triangle Analysis""; ""2.3.1 Opportunity 2 ""; ""2.3.2 Incentives""; ""2.3.3 Rationalization""; ""2.3.4 Results: Deprofessionalization and a Loss of Trust""; ""2.3.5 The International Dimension"" 327 $a""2.4 Achieving Change: A Structural Change Model""""2.5 Professionalization and a Return to Public Interest Responsibilities: Applying the Change Model to the Tax Profession""; ""2.5.1 An Example of a Practical Educational Model""; ""KPMG and the Sale of Tax Shelters: Synopsis""; ""2.5.1.1 Incentives Analyses""; ""Perform an Economic Analysis""; ""Perform a Legal Analysis""; ""Perform an Ethical Analysis""; ""2.5.1.2 Judgment: Propose a Convincing Solution and Analyze Impacts""; ""2.6 Conclusion""; ""References"" 327 $a""Chapter 3: The Bloom Is Off the Rose: Deprofessionalization in Public Accounting""""3.1 Specialized Knowledge""; ""3.1.1 Specialized Accounting Knowledge in Accounting""; ""3.2 Community of Practice""; ""3.2.1 Community of Accounting Practice""; ""3.3 Self-Regulation Ideology""; ""3.3.1 Self-Regulatory Ideology in Accounting""; ""3.4 Autonomy Demands""; ""3.4.1 Autonomy Demands of Accountants""; ""3.5 Public Interest Dedication""; ""3.5.1 Public Interest Dedication of Accountants""; ""3.6 Discussion""; ""References"" 327 $a""Part II: An Ethic of Accountability, Societal Responsibilities, and Accounting for the Public Interest"" 330 $aThis volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.   . 410 0$aAdvances in Business Ethics Research, A Journal of Business Ethics Book Series,$x2520-1654 ;$v4 606 $aEthics 606 $aAccounting 606 $aBookkeeping 606 $aLaw?Philosophy 606 $aLaw 606 $aEthics$3https://scigraph.springernature.com/ontologies/product-market-codes/E14000 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 606 $aTheories of Law, Philosophy of Law, Legal History$3https://scigraph.springernature.com/ontologies/product-market-codes/R11011 615 0$aEthics. 615 0$aAccounting. 615 0$aBookkeeping. 615 0$aLaw?Philosophy. 615 0$aLaw. 615 14$aEthics. 615 24$aAccounting/Auditing. 615 24$aTheories of Law, Philosophy of Law, Legal History. 676 $a657 702 $aMintz$b Steven$4edt$4http://id.loc.gov/vocabulary/relators/edt 906 $aBOOK 912 $a9910483378303321 996 $aAccounting for the Public Interest$92851405 997 $aUNINA