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OverviewThe Corporation is a major vehicle of business activity worldwide. It incurs social costs and generates benefits that continually change - hence, whether it still provides a net benefit to society is contestable. Evidence-based observations of the last decade of corporate sagas and the role of accounting and auditing, suggests a serious rethink is needed about how commerce is pursued and, in particular, whether the current corporate form has passed its use-by-date. The authors of this new book - including internationally renowned accounting scholars - argue that the two major governance tools of accounting and auditing require major makeovers. Beginning by analyzing the global sweep of deregulation that corporations experienced since 2000, the authors go on to discuss the various scandals and crises that characterized the subsequent period, culminating in yet more calls for further deregulation. Having thoroughly assessed the status quo, they provide a series of urgent recommendations for reforms designed to bring the corporation back to the real world and restore its purpose. This book will be of great interest to students and academics across accounting, business, law and finance, especially more advanced students at undergraduate and postgraduate level. Full Product DetailsAuthor: Frank Clarke , Graeme Dean , Matthew EganPublisher: Taylor & Francis Ltd Imprint: Routledge Dimensions: Width: 15.60cm , Height: 1.50cm , Length: 23.40cm Weight: 0.430kg ISBN: 9780415719124ISBN 10: 0415719127 Pages: 178 Publication Date: 14 March 2014 Audience: College/higher education , Professional and scholarly , Tertiary & Higher Education , Undergraduate Format: Hardback Publisher's Status: Active Availability: In Print  This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsReviewsThis work should take pride of place on the bookshelves of boardrooms throughout Western economies. Building on their previous and authoritative publications, especially Corporate Collapse and Indecent Disclosure, the authors develop a compelling argument that systemic flaws in accounting and reporting regimes (as well as fraud and poor corporate governance practices) contribute to business failures and jeopardise market integrity and confidence. In particular, the treatment of the 'true and fair' conundrum, the exposure of the use and misuse of labyrinthine corporate groups and the call for a re-examination of fundamental notions of corporate personality and limited liability deserve close consideration by all who depend on the proper operation of the market system- and that is practically everyone. The Hon Neville Owen (HIH Royal Commissioner, 2001-2003), UK A thought-provoking study of recent global corporate scandals which condemns the current corporate form itself and offers pragmatic solutions. A welcome addition to the literature questioning the role of the 19th century corporation in the 21st century. Jane Gleeson-White, author of 'Double Entry: How the merchants of Venice created modern finance' Author InformationFrank Clarke is Honorary Professor of Accounting at the University of Sydney, Australia, and Emeritus Professor at the University of Newcastle, Australia. Graeme Dean is Emeritus Professor of Accounting at the University of Sydney, Australia. Matthew Egan is lecturer in Accounting at the University of Sydney, Australia. Tab Content 6Author Website:Countries AvailableAll regions |
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