LEADER 03105nam 2200481I 450 001 9910808266303321 005 20190617112505.0 010 $a1-78973-225-5 010 $a1-78973-223-9 035 $a(CKB)4100000008331707 035 $a(MiAaPQ)EBC5777735 035 $a(UtOrBLW)9781789732238 035 $a(EXLCZ)994100000008331707 100 $a20190617h20192019 uy 0 101 0 $aeng 135 $aurun||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aBeyond perceptions, crafting meaning /$fedited by Cheryl R. Lehman 210 1$aBingley, England :$cEmerald Publishing,$d[2019] 210 4$dİ2019 215 $a1 online resource (149 pages) 225 1 $aAdvances in public interest accounting,$x1041-7060 ;$vVolume 21 311 $a1-78973-226-3 311 $a1-78973-224-7 327 $aPrelims -- 1 Do sustainability measures matter in managerial appraisal and rewards? -- 2 An examination of the perceptions of auditors and chief financial officers of the proposed statement of financial accounting concept definition of materiality -- 3 An evaluation of the effectiveness of sec oversight of climate change disclosures : an analysis of comment letters -- 4 The banks and market manipulation : a financial strain analysis of the libor fraud -- 5 Environmental efficiency, firm efficiency, and managerial ability. 330 $aResearching accounting's participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms. Although conceptually accounting enhances public spheres and contributes to constraining overarching power, researchers question whether in practice accounting supports responsible activities. Among the provocations offered, authors ask: what is material? How are decisions to foster environmental protection best motivated? What is a set of public policies and practices by which responsible actions can be defined and fraud minimized? Questioning accounting as rational in how policy is established the authors delve into accounting interactions and conflicts. Their perspectives and insights enrich our understanding of accounting policies, organizations and relationships dismissing separate worlds of social, economic and political factors. Their research illustrates how dichotomies of private versus public and legal versus moral obscure important connections. 410 0$aAdvances in public interest accounting ;$vv. 21.$x1041-7060 606 $aAuditing$xResearch 606 $aBusiness & Economics$xAccounting$xGeneral$2bisacsh 606 $aAccounting$2bicssc 615 0$aAuditing$xResearch. 615 7$aBusiness & Economics$xAccounting$xGeneral. 615 7$aAccounting. 676 $a657.45 702 $aLehman$b Cheryl R. 801 0$bUtOrBLW 801 1$bUtOrBLW 906 $aBOOK 912 $a9910808266303321 996 $aBeyond perceptions, crafting meaning$94101224 997 $aUNINA