Midlands State University Library

Meeting the evolving corporate reporting needs of government and society: (Record no. 166863)

MARC details
000 -LEADER
fixed length control field 01796nam a22002537a 4500
003 - CONTROL NUMBER IDENTIFIER
control field ZW-GwMSU
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20240821101515.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 240821b |||||||| |||| 00| 0 eng d
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
International Standard Serial Number 00014788
040 ## - CATALOGING SOURCE
Original cataloging agency MSU
Language of cataloging English
Transcribing agency MSU
Description conventions rda
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HD30.4 ACC
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Morgan, Wayne
Relator term author
245 10 - TITLE STATEMENT
Title Meeting the evolving corporate reporting needs of government and society:
Remainder of title arguments for a deliberative approach to accounting rule making
Statement of responsibility, etc. created by g David J. Cooper and Wayne Morgan
264 1# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Abingdon:
Name of producer, publisher, distributor, manufacturer Routledge,
Date of production, publication, distribution, manufacture, or copyright notice 2013
336 ## - CONTENT TYPE
Source rdacontent
Content type term text
Content type code txt
337 ## - MEDIA TYPE
Source rdamedia
Media type term unmediated
Media type code n
338 ## - CARRIER TYPE
Source rdacarrier
Carrier type term volume
Carrier type code nc
440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE
Title Accounting and business research
Volume/sequential designation Volume 43, number 4
520 3# - SUMMARY, ETC.
Summary, etc. We review ways in which corporate reporting might be useful for the government's management of the macro economy and for society's needs for more comprehensive reporting of corporate social and environmental performance. We highlight the constitutive as well as the representational nature of corporate reporting and how accounting subtlety impacts the culture and focus of governments, societies and corporations. Prominent examples are the ways accounting encourages financialisation and fails to account for externalities and the environment. While many proposals for the reform of corporate reporting emphasise more standards and rules, we suggest that what is needed instead are different rules, brought about by a more deliberative approach. A move to deliberation, however, requires that accountants highlight the pervasive but often subtle impacts of accounting.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Deliberation
Form subdivision Financialisation
General subdivision Social audit
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Morgan, Wayne
Relator term co-author
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier https://doi.org/10.1080/00014788.2013.794411
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Journal Article
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Serial Enumeration / chronology Total Checkouts Full call number Date last seen Copy number Price effective from Koha item type Public note
    Library of Congress Classification     Main Library Main Library - Special Collections 13/01/2014 Vol. 43, no. 4 (pages 418-441)   HD30.4 ACC 21/08/2024 SP17769 21/08/2024 Journal Article For in house use