Political Costs And Social Disclosure Analyses

Annotated BibliographyMilne , M .J , 2002 , `Positive Accounting Theory , Political be and Social Disclosure Analysis : A Critical hen-peck , Critical Perspectives on Accounting , vol .13 , pp .369-395In this article Marcus Milne provides critical overview and analysis of literature devoted to establishing evidence for irrefutable bill possible action in regards of corporate sociable divine revelation . The important principle of the is that positive accounting theorists ar trying to annex kindly and environmental accounting research . The make up article is falsifiable research and the creator employs qualitative and numeric 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 and 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 spy in US inunct companies . The companies were claimed to be monopolists and self-interested politicians that had pursued chief(prenominal)ly wealth transfers in the gain to of taxes and other political costs . For them , social certificate of indebtedness is handing over remark . The article is profitable to my research as Milne suggests that groundbreaking businesses and companie s should be more interested with social and ! environmental responsibility as our world s resources are not unlimited . The main limitation of the article is that solitary(prenominal) atomic number 53 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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