Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline

Book Description

The increasing gap between the theory and practice of accounting should be taken as a warning that academics have emphasized the "economics and sociology of accounting," while neglecting the "applied science of accounting." This treatise points a way out of the present dilemma by focusing on the need for dealing with moral and other normative issues as well as the problem of relating means to ends. It also attempts a bold synthesis of the two major opposing camps of present-day academic accounting, the "Critical-Interpretive Perspective" of Great Britain, on one side, and the "Positive Accounting Theory" of America, on the other. The challenging issues that this book raises should be of great interest to practitioners, no less than academics, to senior undergraduates, no less than to graduate students and all those interested in an unorthodox perspective of an exciting, but often misunderstood, field.

The Cult of Deterrence: A Moral and Strategic Critique of the Anti- Ballistic Missile Treaty

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The Cult of Deterrence: A Moral and Strategic Critique of the Anti- Ballistic Missile Treaty

Manufacturer: Storming Media
ProductGroup: Book
Binding: Spiral-bound
ASIN: 1423569229

Product Description

This is a AIR FORCE INST OF TECH WRIGHT-PATTERSONAFB OH report procured by the Pentagon and made available for public release. It has been reproduced in the best form available to the Pentagon. It is not spiral-bound, but rather assembled with Velobinding in a soft, white linen cover. The Storming Media report number is A775333. The abstract provided by the Pentagon follows: Ballistic missile defense is the morally and strategically superior alternative to the current system of deterrence, provided that it is responsibly implemented. Analysis of the Just War Criteria and the utilitarian justifications of deterrence present a moral obligation to pursue the alternative strategy of missile defense as a means of defending the United States. However, the Anti-Ballistic Missile (ABM) Treaty does not allow earnest pursuit of this alternative, despite recent efforts to exploit its loopholes and broaden its meaning beyond any reasonable limit. Moreover, deterrence can no longer provide the guarantee of security that it did during the Cold War. Offense-Defense Theory shows that revisionist states are not subject to the same calculations of effective deterrence that the Soviet Union was during that period. This strategic analysis underlies the moral evaluations and further supports missile defense. The cult of deterrence is presented as an explanation for the failure to adapt national security policy to the new international structure, as European powers failed to perceive the offense-defense balance prior to World War I. The ABM regime threatens to reproduce those same mistakes with even greater consequences.

Paper prophets: A social critique of accounting

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Paper prophets: A social critique of accounting
Tony Tinker
Manufacturer: Praeger
ProductGroup: Book
Binding: Unknown Binding

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Accounting for trends in productivity and R&D: a Schumpeterian critique of semi-endogenous growth theory.(research and development): An article from: Journal of Money, Credit & Banking

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Accounting for trends in productivity and R&D: a Schumpeterian critique of semi-endogenous growth theory.(research and development): An article from: Journal of Money, Credit & Banking
Joonkyung Ha , and Peter Howitt
Manufacturer: Thomson Gale
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from Journal of Money, Credit & Banking, published by Thomson Gale on June 1, 2007. The length of the article is 15512 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: Keywords: endogenous growth, Schumpeterian growth model, semi-endogenous growth model, TFP, R&D, product proliferation, time-series test.

Citation Details
Title: Accounting for trends in productivity and R&D: a Schumpeterian critique of semi-endogenous growth theory.(research and development)
Author: Joonkyung Ha
Publication: Journal of Money, Credit & Banking (Magazine/Journal)
Date: June 1, 2007
Publisher: Thomson Gale
Volume: 39 Issue: 4 Page: 733(42)

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Assessing the Lucas critique in monetary policy models.(Lucas critique )(traditional macroeconometric models) : An article from: Journal of Money, Credit & Banking

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Assessing the Lucas critique in monetary policy models.(Lucas critique )(traditional macroeconometric models) : An article from: Journal of Money, Credit & Banking
Glenn D. Rudebusch
Manufacturer: Ohio State University Press
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from Journal of Money, Credit & Banking, published by Ohio State University Press on April 1, 2005. The length of the article is 15604 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: Keywords: Parameter stability, deep parameters. Taylor rule.

Citation Details
Title: Assessing the Lucas critique in monetary policy models.(Lucas critique )(traditional macroeconometric models)
Author: Glenn D. Rudebusch
Publication: Journal of Money, Credit & Banking (Refereed)
Date: April 1, 2005
Publisher: Ohio State University Press
Volume: 37 Issue: 2 Page: 245(28)

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Does labor's share drive inflation?(new-Keynesian Phillips curve)(Fuhrer and Moore's (1995) critique of standard sticky-price models)(labor income share ... from: Journal of Money, Credit & Banking

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Does labor's share drive inflation?(new-Keynesian Phillips curve)(Fuhrer and Moore's (1995) critique of standard sticky-price models)(labor income share ... from: Journal of Money, Credit & Banking
Jeremy Rudd , and Karl Whelan
Manufacturer: Ohio State University Press
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from Journal of Money, Credit & Banking, published by Ohio State University Press on April 1, 2005. The length of the article is 6531 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: Keywords: Phillips curve, sticky prices, marginal cost, output gap.

Citation Details
Title: Does labor's share drive inflation?(new-Keynesian Phillips curve)(Fuhrer and Moore's (1995) critique of standard sticky-price models)(labor income share )
Author: Jeremy Rudd
Publication: Journal of Money, Credit & Banking (Refereed)
Date: April 1, 2005
Publisher: Ohio State University Press
Volume: 37 Issue: 2 Page: 297(16)

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SFAS No. 124 versus SFAS No. 115: a review and a critique.(Statements of Financial Accounting Standards): An article from: The National Public Accountant

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SFAS No. 124 versus SFAS No. 115: a review and a critique.(Statements of Financial Accounting Standards): An article from: The National Public Accountant
Quinton Booker
Manufacturer: National Society of Public Accountants
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on September 1, 1998. The length of the article is 3096 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Statements of Financial Accounting Standards (SFAS) No 115 and No 124, two Financial Accounting Standard Board (FASB) pronouncements, are considered to be very different from each other. SFAS No. 124, which concerns not-for-profit (NFP) organizations, contains two exemptions in subsidiaries and equities. SFAS No. 115, which concerns commercial entities, classifies investments into three categories. Comparison shows major differences, such as in reporting by NFP organizations and commercial entities.

Citation Details
Title: SFAS No. 124 versus SFAS No. 115: a review and a critique.(Statements of Financial Accounting Standards)
Author: Quinton Booker
Publication: The National Public Accountant (Magazine/Journal)
Date: September 1, 1998
Publisher: National Society of Public Accountants
Volume: 43 Issue: 7 Page: 29(4)

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Straw men and old saws--an evidence-based response to Sy & Tinker's critique of accounting history.(INTERFACES)(Essay): An article from: Accounting Historians Journal

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Straw men and old saws--an evidence-based response to Sy & Tinker's critique of accounting history.(INTERFACES)(Essay): An article from: Accounting Historians Journal
Thomas N. Tyson , and David Oldroyd
Manufacturer: Thomson Gale
ProductGroup: Book
Binding: Digital
ASIN: B000TJ02FA
Release Date: 2007-07-11

Book Description

This digital document is an article from Accounting Historians Journal, published by Thomson Gale on June 1, 2007. The length of the article is 8287 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Straw men and old saws--an evidence-based response to Sy & Tinker's critique of accounting history.(INTERFACES)(Essay)
Author: Thomas N. Tyson
Publication: Accounting Historians Journal (Magazine/Journal)
Date: June 1, 2007
Publisher: Thomson Gale
Volume: 34 Issue: 1 Page: 173(21)

Article Type: Essay

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Why money talks and wealth whispers: monetary uncertainty and mystique. (Comment).(critique of Eijffinger, Hoeberichts, Schaling): An article from: Journal of Money, Credit & Banking

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Why money talks and wealth whispers: monetary uncertainty and mystique. (Comment).(critique of Eijffinger, Hoeberichts, Schaling): An article from: Journal of Money, Credit & Banking
Roel M.W.J. Beetsma , and Henrik Jensen
Manufacturer: Ohio State University Press
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from Journal of Money, Credit & Banking, published by Ohio State University Press on February 1, 2003. The length of the article is 3978 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: We demonstrate that in important cases Propositions 3 and 4 in Eijffinger, Hoeberichts, and Schaling (Journal of Money, Credit, and Banking, May 2000) may fail. Moreover, their monetary policy delegation arrangement, which advocates that central banker preference uncertainty may be desirable, is dominated by other arrangements without any such uncertainty. Finally, their way of modelling preference uncertainty leads to arbitrary effects on average monetary policy. Without these, preference uncertainty is never desirable.

Citation Details
Title: Why money talks and wealth whispers: monetary uncertainty and mystique. (Comment).(critique of Eijffinger, Hoeberichts, Schaling)
Author: Roel M.W.J. Beetsma
Publication: Journal of Money, Credit & Banking (Refereed)
Date: February 1, 2003
Publisher: Ohio State University Press
Volume: 35 Issue: 1 Page: 129(8)

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Why money talks and wealth whispers: monetary uncertainty and mystique. (Reply).(response to critique by Beetsma, Jensen): An article from: Journal of Money, Credit & Banking

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Why money talks and wealth whispers: monetary uncertainty and mystique. (Reply).(response to critique by Beetsma, Jensen): An article from: Journal of Money, Credit & Banking
Sylvester Eijffinger , Marco Hoeberichts , and Eric Schaling
Manufacturer: Ohio State University Press
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from Journal of Money, Credit & Banking, published by Ohio State University Press on February 1, 2003. The length of the article is 972 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: In a comment on our recent paper in this journal, Beetsma and Jensen claim that Propositions 3 and 4 of our paper are incorrect due to minor computational mistakes. In this reply we give the correct propositions and show that our results still stand. Our conclusion is that central bank preference uncertainty may still be desirable if the beneficial effects on output variability dominate the detrimental effects on the level and variability of inflation.

Citation Details
Title: Why money talks and wealth whispers: monetary uncertainty and mystique. (Reply).(response to critique by Beetsma, Jensen)
Author: Sylvester Eijffinger
Publication: Journal of Money, Credit & Banking (Refereed)
Date: February 1, 2003
Publisher: Ohio State University Press
Volume: 35 Issue: 1 Page: 137(3)

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Book Description

Matters of perceived fairness and justice run deep in the workplace. Workers are concerned about being treated fairly by their supervisors; managers generally are interested in treating their direct reports fairly; and everyone is concerned about what happens when these expectations are violated. This exciting new handbook covers the topic of organizational justice, defined as people's perceptions of fairness in organizations.

The Handbook of Organizational Justice is designed to be a complete, current, and comprehensive reference chronicling the current state of the organizational justice literature. Tracing the development of ideas regarding organizational justice, this book:
*introduces the topic of organizational justice from a historical perspective and presents fundamental issues regarding the nature of organizational justice;
*examines the justice judgment process, specifically addressing basic psychological processes, such as the roles of control, self-interest, morality, and trust in the formation of justice judgments;
*discusses the consequences of fair and unfair treatment in the workplace;
*focuses on such key issues as promoting justice in the workplace in ways that help manage stress, and the underlying processes that account for the effectiveness of justice applications;
*examines the generalizability of the interaction between process and outcomes and focuses on the notion of cross-cultural differences in justice effects; and
*summarizes the state of the science of organizational justice and presents various issues for future research and theorizing.

This Handbook is useful as a guide for professors and graduate students, primarily in the fields of management and psychology. It also is highly relevant to professionals in the fields of communication, sociology, legal studies, marketing, and human resources management.

Human Resource Management Ethics (PB) (Ethics in Practice)

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Human Resource Management Ethics (PB) (Ethics in Practice)

Manufacturer: Information Age Publishing
ProductGroup: Book
Binding: Paperback

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ASIN: 159311527X

Book Description

HRM ethics is a root cause of many important problems in business ethics, and may represent the solution to even more. This volume defines, analyzes, and proposes solutions to ethical problems related to both the executive levels of the organization, and the organization as a whole. This book contains a fascinating range of scholarship from highly regarded authors. Macro and micro perspectives are presented, including perspectives from psychology, social psychology, organizational behavior, strategy, law, spirituality, critical studies, public/nonprofit management, and a variety of functional areas within the field of HRM.

Organizational Justice: The Search for Fairness in the Workplace (Issues in Organization and Management Series)

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Organizational Justice: The Search for Fairness in the Workplace (Issues in Organization and Management Series)
Blair H. Sheppard , Roy J. Lewicki , and John W. Minton
Manufacturer: Macmillan Pub Co
ProductGroup: Book
Binding: Hardcover

Workplace | Organizational Behavior | Business & Investing | Subjects | Books

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Justice in the Workplace: From theory To Practice, Volume 2 (Applied Psychology Series)

ASIN: 0669158453

Organizational Justice and Human Resource Management (Foundations for Organizational Science)

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Organizational Justice and Human Resource Management (Foundations for Organizational Science)
Robert G. Folger , and Russell Cropanzano
Manufacturer: Sage Publications, Inc
ProductGroup: Book
Binding: Paperback

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ASIN: 0803956878

Book Description

Why are some acts, but not others, perceived to be fair? How do people who experience unfairness respond toward those held accountable for the unfairness? Organizational Justice and Human Resource Management reviews the theoretical organizational justice literature and explores how the research on justice applies to various topics in organizational behavior, including personnel selection systems, performance appraisal, and the role of fairness in resolving workplace conflict. Authors Robert Folger and Russell Cropanzano introduce a framework of organizational justiceùFairness Theoryùthat integrates previous work in this area by focusing on accountability for events with negative impact on material or psychological well-being. The book concludes with a chapter highlighting those topics that represent promising future directions for research. Researchers, scholars, and doctoral-level students in human resources, organizational behavior, and ethics will find this a timely, thought-provoking resource.

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Managing Fairness in Organizations
Constant D. Beugre
Manufacturer: Quorum Books
ProductGroup: Book
Binding: Hardcover

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ASIN: 156720211X

Book Description

The term organizational justice refers to perceptions of fairness within organizations. Justice as a social phenomenon has received a great deal of research attention from social psychologists. With new research on fairness in organizations, scholars in organizational behavior, industrial/organizational psychology, and managers are provided with practical orientations on how to create fair working environments. Although organizational justice is not a panacea for managers, it can help boost employee morale and cooperation. Perceptions of unfairness have been related to several negative reactions such as employee theft, lack of commitment, lawsuits, and recently aggressive behaviors in the workplace. Perceptions of fair treatment, on the other hand, have been related to attitudinal and behavioral outcomes such as employee commitment, trust, and cooperation that are conducive to organizational performance. The most important asset of any organization is its workforce and the way people are treated shapes attitudes and behaviors such as commitment, trust, performance, turnover, aggression, and all issues of human resources. As we are moving toward a more educated workforce, people want not only better jobs but also to be treated with respect and dignity in the workplace. We are entering an era in which issues of fairness in a diversity of forms will be high on the agenda of corporate management, thus a better understanding of issues of justice in modern organizations is imperative for human resource managers.

Conceptions of Fair Pay: Theoretical Perspectives and Empirical Research

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Conceptions of Fair Pay: Theoretical Perspectives and Empirical Research
Miriam Dornstein
Manufacturer: Praeger Publishers
ProductGroup: Book
Binding: Hardcover

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ASIN: 0275934047

Book Description

Organizational behavior theorists as well as compensation theorists agree that an understanding of the subjective pay fairness perceptions of employees is essential, but the fragmentation of recent research on the subject has made the topic difficult to approach. In this work, Miriam Dornstein attempts to alleviate the problem by providing a systematic and extensive review of writings that are specifically relevant to pay fairness evaluations, rather than to subjective justice in general. Her integrative approach examines the implications and applications of the entire spectrum of empirical research, taking into consideration scholars not only of different disciplines but of varying geographic areas. The four-part structure of Dornstein's work leads the reader gradually to the subject. Part 1 begins the book with a schematic review of the sources of recent interest in pay fairness, while Part 2 provides an extensive review of relevant theories, their critiques, and major controversies. An outline of the important questions confronting empirical research and arising from the detailed theories is also provided, and leads into Part 3, an up-to-date survey of the empirical research that relates to these questions. The final section summarizes and evaluates the empirical findings in relation to the questions posed in Part 2, and concludes with a look at their implications for wage administration and policy. This work will be a useful resource for researchers and students in management, human resources, and organizational behavior, as well as a valuable addition to public and academic libraries.

Controlling Unlawful Organizational Behavior: Social Structure and Corporate Misconduct (Studies in Crime and Justice)

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Controlling Unlawful Organizational Behavior: Social Structure and Corporate Misconduct (Studies in Crime and Justice)
Diane Vaughan
Manufacturer: University Of Chicago Press
ProductGroup: Book
Binding: Paperback

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ASIN: 0226851745

Book Description

Diane Vaughan reconstructs the Ohio Revco case, an example of Medicaid provider fraud in which a large drugstore chain initiated a computer-generated double billing scheme that cost the state and federal government half a million dollars in Medicaid funds, funds that the company believed were rightfully theirs. Her analysis of this incident—why the crime was committed, how it was detected, and how the case was built—provides a fascinating inside look at computer crime. Vaughan concludes that organizational misconduct could be decreased by less regulation and more sensitive bureaucratic response.

A Cultural Perspective of Organizational Justice (HC)

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A Cultural Perspective of Organizational Justice (HC)
Constant, D Beugre
Manufacturer: Information Age Publishing
ProductGroup: Book
Binding: Hardcover

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ASIN: 1593115954

Book Description

This book analyzes the impact of culture on employee justice judgments and reactions to perceptions of fairness and unfairness. I start this book with the following two questions. Why is a book on culture and organizational justice needed? What does such a book add to the extant literature on organizational justice, especially, after the publication of the landmark work of Colquitt and Greenberg (2005), Handbook of Organizational Justice? Although there are no easy answers to these questions, in the following lines, I explain the reasons why a book on culture and justice is not only needed but also timely. There are at least three reasons for which a book on culture and organizational justice is needed. First, a book on culture and organizational justice is needed because "there are indications that culture exerts very important and wide-ranging effects on justice behavior including even generally shaping the likelihood that individuals will experience feelings of injustice" (James, 1993, p. 22). Second, globalization has led to the interrelatedness of world economies. Thus, most organizations not only operate in several countries, but they also employ people from different nationalities and cultural backgrounds. The resulting challenge is to find new ways of managing a culturally diverse workforce. Third, justice is inherent to any organized social group. As examples of social systems, organizations are arenas of justice concerns because their members compete for limited resources. The resources for which they compete include tangibles, such as money but also intangibles, such as status, power, and prestige (e.g., Tajfel & Turner, 1979; Turner, 1985). In the following lines, I elaborate on the three reasons why a book on culture and organizational justice is needed and timely.

Emerging Perspectives on Managing Organizational Justice (PB) (Research and Social Issues in Management)

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Emerging Perspectives on Managing Organizational Justice (PB) (Research and Social Issues in Management)

Manufacturer: Information Age Publishing
ProductGroup: Book
Binding: Paperback

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What Motivates Fairness in Organizations (Research in Social Issues in Management)

ASIN: 193157636X

Book Description

CONTENTS: Preface, Dirk D. Steiner, Daniel P. Skarlicki, and Stephen W. Gilliland. Part I: Interdisciplinary Perspectives on Organizational Justice. Economic and Non-Economic Mechanisms in Interpersonal Work Relationships: Toward an Integration of Agency and Procedural Justice Theories, M. Audrey Korsgaard and Harry J. Sapienza. The Religious Underpinnings of Social Justice Conceptions, Dianna L. Stone and Eugene F. Stone-Romero. Patients and Physicians as Stakeholders: Justice in the Medical Context, Carol T. Kulik and Robert L. Holbrook, Jr. A Social Information Processing View of Organizational Justice, Barry M. Goldman and Sherry M. B. Thatcher. Part II: Expanding the Domain of Unfairness. A Third-Party Observer's Reactions to Employee Mistreatment: Motivational and Cognitive Processes in Deservingness Assessments, John H. Ellard and Daniel P. Skarlicki. Employee Stress, Injustice and the Dual-Position of the Boss, Riel Vermunt. Distribution of Tasks: A View from the Social Psychology of Justice, Gerold Mikula. "Hot Flashes, Open Wounds": Injustice and the Tyranny of Its Emotions, Robert J. Bies and Thomas M. Tripp. Part III: Commentary. Some Reflections on the Morality of Organizational Justice, Russell Cropanzano and Deborah E. Rupp. Information on Contributing Authors.

Fairness in Personnel Selection: An Organizational Justice Perspective

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Fairness in Personnel Selection: An Organizational Justice Perspective
M. Singer
Manufacturer: Avebury
ProductGroup: Book
Binding: Hardcover

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