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Accounting and Distributive Justice (Routledge Studies in Accounting)

By: John Flower (Author)

Manufacture on Demand

Ksh 38,000.00

Format: Hardback or Cased Book

ISBN-10: 0415871778

ISBN-13: 9780415871778

Collection / Series: Routledge Studies in Accounting

Collection Type: Publisher collection

Publisher: Taylor & Francis Ltd

Imprint: Routledge

Country of Manufacture: GB

Country of Publication: GB

Publication Date: May 5th, 2010

Publication Status: Active

Product extent: 202 Pages

Weight: 424.00 grams

Dimensions (height x width x thickness): 23.60 x 15.50 x 1.60 cms

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This book challenges the assumptions on which the current practice of financial reporting is based. Flower uses the stakeholder theory of the firm to show that companies have a responsibility to achieve distributive justice, and the company’s accounts could play an important role in fulfilling this responsibility.

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.


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