Political Costs And Social Disclosure Analyses

Annotated BibliographyMilne , M .J , 2002 , `Positive Accounting Theory , Political be and Social Disclosure Analysis : A Critical slap , Critical Perspectives on Accounting , vol .13 , pp .369-395In this article Marcus Milne provides critical overview and synopsis of literature devoted to establishing evidence for irrefutable write up opening in regards of corporate sociable divine revelation . The substitution principle of the is that positive accounting theorists are trying to colonise loving and environmental accounting research . The make up article is falsifiable research and the spring employs qualitative and three-figure 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 theor y and to illustrate 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 discover in US inunct companies . The companies were claimed to be monopolists and self-interested politicians that had pursued chief(prenominal)ly wealthiness transfers in the appropriate to of taxes and other political costs . For them , social certificate of indebtedness is handing over remark . The article is helpful to my research as Milne suggests that groundbreaking businesses and companies sho uld be more touch with social and environme! ntal responsibility as our world s resources are not unlimited . The main limitation of the article is that sole(prenominal) whiz 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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