Screen LibraryResearch on professional responsibility and ethics in accounting. Volume 21 /
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| Group Author: | |
|---|---|
| Published: |
Emerald Publishing Limited,
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| Publisher Address: | Bingley, UK : |
| Publication Dates: | 2018. |
| Literature type: | Book |
| Language: | English |
| Edition: | First edition. |
| Subjects: | |
| Carrier Form: | ix, 198 pages : illustrations ; 24 cm |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9781787549739 1787549739 |
| Index Number: | HF5625 |
| CLC: |
F233-05 F233 |
| Call Number: | F233/R432/v.21 |
| Contents: |
Intro; RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING; Contents; Editorial Information; Editor; Editorial Review Board; List of Contributors; Luca Pacioli and the Role of Accounting and Business: Early Lessons in Social Responsibility; Introduction; Business, Capitalism, and Catholic Social Teaching; Luca Pacioli and His Times; Lessons from the Summa; The Purpose of Accounting Profits; The Purpose of Business in Society; The Practice of Business as It Relates to Accounting; The Undivided Life; Pacioli and CST; Summary and Conclusion; Compliance with Ethical Standards. Additional Analysis: Social Desirability BiasDiscussion and Conclusions; References; Legitimacy and Institutionalization of Code of Conduct: The Management of Business Ethics; Introduction; Codes, Legitimacy, and Institutionalization: A Framework; Legitimacy and Firm Identity; Institutionalizing Ethics: Levers of Control; The Management of Business Ethics: The Tata Group Case; Beliefs and Boundaries; Code Institutionalization: Interactive and Diagnostic Controls; Interactive Controls: Communicating Codes; Diagnostic Controls: Gauging Goal Congruence. Maintaining an Ethical Culture: A Balancing ActConclusion: Esteeming a Good Name; References; External CSR Rating Influences on Shareholder Voting Patterns for CSR Shareholder-Sponsored Proposals; 1 Introduction; 2 Literature Review; 2.1 The CSR Shareholder Proposal Mechanism; 2.2 CSR Proposal Studies; 3 Theory and Hypothesis Development; 3.1 CSR Proposals: The Merging of Economic Behaviorwith Social Relations; 3.2 The Relationship between CSR Activities and Shareholder Support for CSR Proposals; 3.2.1 The Complementary Perspective; 3.2.2 The Sufficiency Perspective; 3.2.3 Research Question. 4 Data and Measurements4.1 Sample Selection; 4.2 Variables and Measurement; 4.2.1 Dependent Variable: Measures of Shareholder Support; 4.2.2 Main Independent Variables of Interest; 4.2.3 Control Variables; 5 Results; 5.1 Descriptive Statistics; 5.2 Descriptive Data on the Extent and Type of Current Shareholder-Sponsored CSR Proposals; 5.3 Regression Results; 6 Summary and Implications; References; Self-Fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior; Introduction; Literature Review and Hypothesis Development. |