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...

This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as economic commodities and so available for analysis from the vantage point of semiotic linguistic theory. In doing so it takes the literary turn followed by many of the social...

The bankruptcy of Enron Corp. has evolved into a scandal of enormous proportions involving allegations of fraud, corruption and unethical practices on the part of Enron’s corporate executives, members of its board of directors, external auditors, and high government officials in the USA. No...

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...