Part I. Professionalism in accounting: Myth or Reality? -- Part II. An ethic of accountability, societtal responsibilities, and accounting for the public interest -- Part III. Defining the public interest in accounting -- Part IV. Corporate social responsibility and environmental reporting -- Part V. Virtue and public interest considerations of bribery and whistle-blowing.
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful