1st Edition

Accounting and Distributive Justice

By John Flower Copyright 2010
216 Pages
by Routledge

216 Pages
by Routledge

216 Pages
by Routledge

Accounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as in the traditional capitalist paradigm. It explains in non-technical terms the principle... Read more

1. The Wrong Paradigm  2. Distributive Justice  3. The Firm’s Responsibility for Distributive Justice  4. The Contribution of Financial Reporting to Distributive Justice  5. The Reporting Function  6. The Distribution Function  7. The Information Function  8. Concluding Remarks

Biography

John Flower is former Professor of Accounting at the University of Bristol and Director of the Centre for Research in European Accounting, Brussels. He has written several authoritative books on financial reporting, including Global Financial Reporting and European Financial Reporting.

'A valuable contribution to the accounting literature.' - David Collison, Social and Environmental Accountability Journal

'An interesting introduction for accounting scholars who want to broaden their perspectives on how reporting interplays with society' - Bino Catasús, The Accounting Review