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Accounting and Distributive Justice

Accounting and Distributive Justice

by John Flower
Paperback
Publication Date: 27/07/2012

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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 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 with whom it has dealings, who are considered to be the firm'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.
ISBN:
9780415645638
9780415645638
Category:
Financial reporting
Format:
Paperback
Publication Date:
27-07-2012
Language:
English
Publisher:
Taylor & Francis Ltd
Country of origin:
United Kingdom
Pages:
216
Dimensions (mm):
229x152x12mm
Weight:
0.4kg
John Flower

John Flower is Emeritus Professor of Twentieth Century French Literature at the University of Kent. Flower has published extensively in the UK and in France, with more than twenty single-authored books, seventy articles and invited contributions, and a dozen edited volumes.

His work covers French literature and culture since the late nineteenth century. He has also published a study of Joan of Arc as interpreted by novelists, poets, dramatists, composers and film producers. He is a member of various editorial boards, and is the founding and general editor of the Journal of European Studies.

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