Accounting and Distributive Justice

By: John Flower

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Hardcover | 5 May 2010 | Edition Number 1

At a Glance

Hardcover
216 Pages

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22.86 x 15.24 x 1.42

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Accounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the decisions which need to be made regarding the allocation of the scarce resources produced by the business community should be based on justice and equality, rather than 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 with whom it has dealings, who are considered to be the firma (TM)s stakeholders. The book introduces concepts of distributive justice to accountants and provokes them into reflecting on how the discipline of accounting can best serve the cause of justice. Accounting and Distributive Justice provides both a philosophical foundation and a practical game plan for the future of a more sustainable accounting practice.

Industry Reviews

'A valuable contribution to the accounting literature.' - David Collison, Social and Environmental Accountability Journal

'An interesting introduction for accounting scholars who want to broaden their perspectives on how reporting interplays with society' - Bino Catasus, The Accounting Review

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You Can Find This Book In

Non-Fiction Accounting & Finance Accounting Financial Accounting Business & Management Management & Management Techniques Management of Specific Areas Distribution & Warehousing Management Business Strategy Financial Reporting Economics Sales & Marketing

List of Tables	p. vii
List of Figures	p. ix
Preface	p. xi
Acknowledgements	p. xiii
The Wrong Paradigm	p. 1
Distributive Justice	p. 12
The Firm's Responsibility for Distributive Justice	p. 43
The Contribution of Financial Reporting to Distributive Justice	p. 69
The Reporting Function	p. 75
GRI Sustainability Reports	p. 112
Analysis of the Co-op's Sustainability Report	p. 120
The French Law on Social and Environmental Accounting	p. 136
The Distribution Function	p. 140
The Information Function	p. 157
Concluding Remarks	p. 177
Notes	p. 185
Bibliography	p. 195
Index	p. 199
Table of Contents provided by Ingram. All Rights Reserved.

Accounting and Distributive Justice

At a Glance

Hardcover

Industry Reviews

Shipping

How to return your order

Defective items

You Can Find This Book In

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