LEADER 02853nam 2200661Ia 450 001 9910971760303321 005 20251116205652.0 010 $a1-136-94146-0 010 $a1-136-94147-9 010 $a1-282-62904-2 010 $a9786612629044 010 $a0-203-84746-6 024 7 $a10.4324/9780203847466 035 $a(CKB)2560000000010071 035 $a(EBL)534219 035 $a(OCoLC)642661658 035 $a(SSID)ssj0000410891 035 $a(PQKBManifestationID)11282221 035 $a(PQKBTitleCode)TC0000410891 035 $a(PQKBWorkID)10353696 035 $a(PQKB)10876228 035 $a(MiAaPQ)EBC534219 035 $a(Au-PeEL)EBL534219 035 $a(CaPaEBR)ebr10394351 035 $a(CaONFJC)MIL262904 035 $a(OCoLC)645117401 035 $a(EXLCZ)992560000000010071 100 $a20100128d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting and distributive justice /$fJohn Flower 205 $a1st ed. 210 $aNew York $cRoutledge$d2010 215 $a1 online resource (216 p.) 225 1 $aRoutledge studies in accounting ;$v8 300 $aDescription based upon print version of record. 311 08$a0-415-64563-8 311 08$a0-415-87177-8 320 $aIncludes bibliographical references and index. 327 $aBook 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 330 $aAccounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as in the traditional capitalist paradigm. It explains in non-technical terms the principle philosophical theories of justice and argues that a firm has a moral responsibility to seek distributive justice in its dealings with its shareholders, employees, suppliers, customers, and other people 410 0$aRoutledge studies in accounting ;$v8. 606 $aDistributive justice 606 $aAccounting$xSocial aspects 615 0$aDistributive justice. 615 0$aAccounting$xSocial aspects. 676 $a657.01/1 700 $aFlower$b John$f1934-$01876041 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910971760303321 996 $aAccounting and distributive justice$94487398 997 $aUNINA