Resistance and accountability

How do public spaces generate accountability and advance social equity? Stimulating the conversation, this volume explores the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of soc...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Lehman, Cheryl R.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley : Emerald Publishing Limited, 2020.
Colección:Advances in Public Interest Accounting Ser.
Temas:
Responsibility > Social aspects.
Equity > Social aspects.
Responsabilité > Aspect social.
Social, group or collective psychology.
Psychology, Interpersonal Relations.
Responsibility > Social aspects
Acceso en línea:Texto completo
Texto completo
Tabla de Contenidos:
  • Intro
  • Half Title Page
  • Series Editor
  • Title Page
  • Copyright Page
  • Editorial Board
  • Contents
  • List of Contributors
  • Management Entrenchment and Stock Option Backdating
  • 1. Introduction
  • 2. Literature Review and Hypothesis Development
  • 3. Methodology
  • 3.1. Sample and Data Collection
  • 3.2. Model
  • 4. Empirical Results
  • 4.1. Backdating Firms, Backdating Sample, and their Industry Distribution
  • 4.2. Descriptive Statistics and Univariate Results
  • 4.3. Correlations
  • 4.4. Managerial Entrenchment and Option Backdating
  • 4.5. Robustness Checks
  • 4.5.1. Lagged E-index
  • 4.5.2. Governance Index
  • 5. Discussion and Conclusion
  • References
  • Appendix 1. Variable Definitions
  • Appendix 2: Description of the E-Index
  • Women Accountants in Academic and Research Spaces in Colombia
  • Introduction
  • Causes and Reasons
  • Accounting Inequality
  • Toward Equity in the Accounting Profession
  • Methodology
  • Results
  • Academic Focus: From the Female Perspective
  • Research Focus: From the Female Perspective
  • Conclusion
  • References
  • Connecting Two Worlds: Family Farming and School Feeding Through the Theoretical Lenses of Structuration Theory
  • Introduction
  • 1. Research Context: Family Farming, School Feeding, and Governmental Purchases in Brazil
  • 1.1 Family Farming
  • 1.2 PNAE
  • 1.3 Governmental Purchases: The Functioning of the Public Call
  • 2. Theoretical Framework
  • 3. Methods
  • 4. Discussion and Analysis
  • 4.1 Scenarios Before and After the Implementation of the Law for Social Agents
  • 4.2 Significance and Communication: Discussing Changes Based on One of the Pillars of ST
  • 4.2.1 Changes in Procedure: "If You Do Not Value Small Producers, We Will Not Have Food in the Future"
  • 4.2.2 Transformation: "There are Many [Family Farming Products] that Could be Added to the School Feeding Program"
  • 4.2.3 Acquisition Activity: A New form of Government Procurement
  • 4.2.4 Communication: "With the New Management, Family Farmers were Invited to Come in"
  • 4.3 Structuration of Public Calls
  • Final Considerations
  • Notes
  • References
  • Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved Its Goals?
  • Introduction
  • Relevant Accounting Standards
  • Accounting Methods for Mergers
  • FASB's Objectives and the New Standards
  • Theory and Research Expectations
  • Earnings Management and Financial Incentives
  • Research Expectations
  • Data and Empirical Strategy
  • Results
  • Discussion
  • Conclusion
  • References
  • The Social Construction of Fraud: Views From the Financial Crisis Inquiry Commission
  • 1. Introduction
  • 2. Fraud
  • 3. Role of Worldviews and Metaphors
  • 4. Research Setting
  • 5. Data Collection and Research Method
  • 6. The Social Construction of Fraud
  • 6.1. The Understanding of Fraud

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