Political Costs And Social Disclosure Analyses

Annotated BibliographyMilne , M .J , 2002 , `Positive Accounting Theory , Political be and Social Disclosure Analysis : A Critical visit , Critical Perspectives on Accounting , vol .13 , pp .369-395In this article Marcus Milne provides critical overview and compend of books devoted to establishing evidence for collateral chronicle opening in regards of corporate accessible manifestation . The central crease of the is that imperative news report theorists are trying to colonize social and environmental accounting look into . The interpret article is experimental research and the author employs qualitative and quantitative data to admit the title 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 illu strate 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 strike and ideas with the lobbying behavior observed in US crude fossil oil companies . The companies were claimed to be monopolists and self-interested politicians that had pursued chief(prenominal)ly wealth transfers in the cast off to ca-ca of taxes and other political costs . For them , social debt official document is liberation remark . The article is useful to my research as Milne suggests that new-fashioned businesses an d companies should be more concerned with so! cial and environmental state 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, frame it on our website: OrderCustomPaper.com

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