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An examination of the ethical discourse of the US public accounting professio…
Purpose – The purpose of this paper is to examine the evolution of the ethical discourse of the US public accounting profession over the last century in relation to Foucault’s concept of “codified discourse”. The ethical discourse of the US public accounting profession has evolved from its first code of ethics promulgated in 1917, which focused primarily on protecting the economic in…
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- Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014 pp. 216-228
- Judul Seri
- Journal of Accounting & Organizational Change
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The negative effect of an accounting standard on employee welfare
Introduction McDonnell Douglas Corporation (MDC), one of the largest aerospace firms in the world, terminated health-care benefits for its non-union employees, effective from 1 January 1993. The primary reason cited by MDC management for taking this action was the issuance of the Financial Accounting Standards Board’s Statement of Financial Accounting Standards No. 106, “Employers accounti…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal, Vol. 8 No. 3, 1995, pp. 12-33
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Epistemological objectivity in financial reporting
Purpose – The purpose of the paper is to illustrate the complexity surrounding the meaning of the terms “economic reality” and “neutral representation” as these terms are applied to the resolution of financial accounting issues. Design/methodology/approach – The paper examines the concept of epistemological objectivity in financial reporting through an analysis of issues raised …
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 19 No. 5, 2006 pp. 663-680
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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What is the meaning of “the public interest”?
Purpose – To examine the rhetorical claims put forth by several prominent organizations in the American public accounting profession that claim to act in the public interest, and to attempt to identify the ideological position or positions underlying their claims. Design/methodology/approach – Certain rhetorical claims put forth by the American Institute of Certified Public Accountants …
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- ISBN/ISSN
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 18 No. 5, 2005 pp. 690-703
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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