Preface / C. Richard Baker -- Chapter 1. Socially responsible investment funds / Rosa Adamo, Domenica Federico and Antonella Notte -- Chapter 2. The philosophical dimensions of social responsibilities from the Bhagavad-Gita / Balakrishnan Muniapan and Biswajit Satpathy -- Chapter 3. The role of...

In 2006, the China Accounting Standards Committee (CASC) issued its Statement No. 20, which permits both the purchase and pooling of interests (or merger) method of accounting for business combinations. The decision of the CASC in Statement No. 20 stands in contrast to the decisions taken by the...

Accounting is acknowledged to be a complex form of socio-economic activity whose historical evolution is co-extensive with that of human civilization. Indeed, it is argued that the rise of capitalism and the current hegemony of global capital would not have been possible without the existence of...

The purpose of this chapter is to discuss the relationship between law and ethics in accounting. The primary arguments of the chapter are that law and ethics have between intertwined historically, that concepts of morality and ethics have permeated law and that laws are based on ethical and...

CET ARTICLE TRAITE DE L'EFFET DU RÉGIME DE RESPONSABILITÉ LÉGALE SUR LA DEMANDE ET L'OFFRE DE SERVICES D'AUDIT