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by John Flower

ePub Accounting and Distributive Justice (Routledge Studies in Accounting) download
John Flower
Routledge; 1 edition (July 29, 2012)
Management & Leadership
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Routledge, Milton Park, UK (2010), pages, €97,99, £76,00, ISBN: 978-0415871778}, author {David Peter Alexander}, year {2011} }. David Peter Alexander.

Taylor & Francis Ltd (Sales), Routledge.

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Distributive justice concerns the socially just allocation of goods. Often contrasted with just process, which is concerned with the administration of law, distributive justice concentrates on outcomes. This subject has been given considerable attention in philosophy and the social sciences. Distributive justice is fundamental to the Catholic Church's social teaching, inspiring such figures as Dorothy Day and Pope John Paul II.

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 philosophical theories of justice and argues that a firm has a moral responsibility to seek distributive justice in its dealings with its shareholders, employees, suppliers, customers, and other people with whom it has dealings, who are considered to be the firm’s stakeholders. The book introduces concepts of distributive justice to accountants and provokes them into reflecting on how the discipline of accounting can best serve the cause of justice. Accounting and Distributive Justice provides both a philosophical foundation and a practical game plan for the future of a more sustainable accounting practice.