Political Costs And Social Disclosure Analyses

Annotated BibliographyMilne , M .J , 2002 , `Positive Accounting Theory , Political be and Social Disclosure Analysis : A Critical issue , Critical Perspectives on Accounting , vol .13 , pp .369-395In this article Marcus Milne provides critical overview and compend of literature devoted to establishing evidence for collateral accountancy opening in regards of corporate accessible manifestation . The central crease of the is that confident(p) story theorists are trying to colonize social and environmental accounting inquiry . The interpret article is experimental research and the author employs qualitative and quantitative data to admit the direct that positive accounting theory of social disclosure has failed in its endeavor . The author s purpose is to challenge the perceptions of positive accounting theory and to i llustrate why efforts of theorists to social and environmental accounting has failed .

The author focuses on the original formulate of Watts and Zimmerman and tends to present their occupy and ideas with the lobbying behavior observed in US crude anoint companies . The companies were claimed to be monopolists and self-interested politicians that had pursued brinyly wealth transfers in the define to wrick of taxes and other political costs . For them , social debt doer is liberation remark . The article is useful to my research as Milne suggests that new-fashioned businesses and companies should be more co ncerned with social and environmental funct! ion as our world s resources are not unlimited . The main limitation of the article is that only one original work is incorporated - the article presents one viewpoint without presenting multiple views on the problem . The...If you want to get a full essay, strike out it on our website: OrderCustomPaper.com

If you want to get a full essay, visit our page: write my paper