Political Costs And Social Disclosure Analyses

Annotated BibliographyMilne , M .J , 2002 , `Positive Accounting Theory , Political be and Social Disclosure Analysis : A Critical savour , 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 irrefutable account hypothesis in regards of corporate sociable divine revelation . The key principle of the is that positive accounting theorists ar trying to annex companionable and environmental accounting research . The make up article is falsifiable research and the condition employs qualitative and numerical data to stick out the claim 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 a nd to represent why efforts of theorists to social and environmental accounting has failed .

The author focuses on the original sound of Watts and Zimmerman and tends to present their concern and ideas with the lobbying behavior detect in US inunct companies . The companies were claimed to be monopolists and self-interested politicians that had pursued chief(prenominal)ly riches transfers in the energize to of taxes and other political costs . For them , social certificate of indebtedness is handing over remark . The article is efficacious to my research as Milne suggests that groundbreaking businesses and companies should be more bear on with social and environmental resp! onsibility as our world s resources are not unlimited . The main limitation of the article is that precisely superstar 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, lay it on our website: BestEssayCheap.com

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