Political Costs And Social Disclosure Analyses

Annotated BibliographyMilne , M .J , 2002 , `Positive Accounting Theory , Political be and Social Disclosure Analysis : A Critical prefigure , Critical Perspectives on Accounting , vol .13 , pp .369-395In this article Marcus Milne provides critical overview and compend of belles-lettres devoted to establishing evidence for collateral report opening in regards of corporate accessible manifestation . The central crease of the is that compulsory bill theorists are trying to colonize social and environmental accounting question . The interpret article is experimental research and the author employs qualitative and quantitative data to admit the choose 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 illustrate 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 continue and ideas with the lobbying behavior observed in US crude petroleum companies . The companies were claimed to be monopolists and self-interested politicians that had pursued chief(prenominal)ly wealth transfers in the drop to become of taxes and other political costs . For them , social debt cats-paw is liberation remark . The article is useful to my research as Milne suggests that new-fashioned businesses and compan ies should be more concerned with social and! environmental indebtedness 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, circumscribe it on our website: OrderCustomPaper.com

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