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Accounting, Representation and Responsibility

Accounting, Representation and Responsibility
Author: Niels Joseph Lennon
Publisher: Routledge
Total Pages: 87
Release: 2020-06-04
Genre: Business & Economics
ISBN: 0429640706

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In organizations, accounting produces organizational knowledge that affects decision-making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision-making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts. Using a theoretical apparatus from Deleuze and Guattarí, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability.


Representation and Responsibility

Representation and Responsibility
Author: Bruce Jennings
Publisher: Springer Science & Business Media
Total Pages: 358
Release: 1985-10-31
Genre: Philosophy
ISBN: 9780306419942

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Democracy, Accountability, and Representation

Democracy, Accountability, and Representation
Author: Adam Przeworski
Publisher: Cambridge University Press
Total Pages: 368
Release: 1999-09-13
Genre: Political Science
ISBN: 9780521646161

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6 Party Government and Responsiveness: James A. Stimson


Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.


Critical Essays

Critical Essays
Author: Roland Barthes
Publisher: Northwestern University Press
Total Pages: 308
Release: 1972
Genre: Literary Collections
ISBN: 9780810105898

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The essays in this volume were written during the years that its author's first four books were published in France. They chart the course of Barthe's criticism from the vocabularies of existentialism and Marxism (reflections on the social situation of literature and writer's responsibility before History) to a psychoanalysis of substances (after Bachelard) and a psychoanalytical anthropology (which evidently brought Barthes to his present terms of understanding with Levi-Strauss and Lacan).


The Responsibility of Forms

The Responsibility of Forms
Author: Roland Barthes
Publisher: Hill & Wang
Total Pages: 328
Release: 1985
Genre: Art
ISBN:

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These late essays of Roland Barthes's are concerned with the visible and the audible, and here the preoccupations are particularly intense and rewarding, in part because Barthes was himself, by predilection, an artist and a musician, and in part because he was of two minds about the very possibility of attaching to art and to music a written text, a criticism. Copyright © Libri GmbH. All rights reserved.


Elections and Democracy

Elections and Democracy
Author: Jacques Thomassen
Publisher: OUP Oxford
Total Pages: 301
Release: 2014-07-03
Genre: Political Science
ISBN: 0191025631

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Elections and Democracy addresses the contrast between two different views on representative democracy. According to the first view elections are a mechanism to hold government accountable. In the second view elections are primarily a means to ensure that citizens' views and interests are properly represented in the democratic process. The majoritarian and consensus models of democracy are the embodiment in institutional structures of these two different views of democracy. In the majoritarian view the single most important function of an election is the selection of a government. The concentration of power in the hands of an elected majority government makes it accountable to the people. In consensus models of democracy, or proportional systems, the major function of elections is to elect the members of parliament who together should be as representative as possible of the electorate as a whole. The criterion for the democratic quality of the system is how representative parliament really is. The book explores how far these different views and their embodiment in institutional structures influence vote choice, political participation and satisfaction with the functioning of democracy. The volume is based on data from the Comparative Study of Electoral Systems (CSES), a comparative study across 36 countries. The general conclusion of the book is that formal political institutions are less relevant for people's attitudes and behavior than often presumed. Rather than formal political institutions like the electoral system it seems to be characteristics of the party system like polarization and the clarity of responsibility that really matter. The Comparative Study of Electoral Systems (CSES) is a collaborative program of research among election study teams from around the world. Participating countries include a common module of survey questions in their post-election studies. The resulting data are deposited along with voting, demographic, district, and macro variables. The studies are then merged into a single, free, public dataset for use in comparative study and cross-level analysis. The set of volumes in this series is based on these CSES modules, and the volumes address the key theoretical issues and empirical debates in the study of elections and representative democracy. Some of the volumes will be organized around the theoretical issues raised by a particular module, while others will be thematic in their focus. Taken together, these volumes will provide a rigorous and ongoing contribution to understanding the expansion and consolidation of democracy in the twenty-first century. Series editors: Hans-Dieter Klingemann and Ian McAllister


Representation and Substitution in the Atonement Theologies of Dorothee Sölle, John Macquarrie, and Karl Barth

Representation and Substitution in the Atonement Theologies of Dorothee Sölle, John Macquarrie, and Karl Barth
Author: Jeannine Michele Graham
Publisher: Peter Lang
Total Pages: 492
Release: 2005
Genre: Religion
ISBN: 9780820467917

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How does what happened 2000 years ago in the life, death, resurrection, and ascension of Jesus Christ radically alter the human nature and life situation of men and women in every generation up to the present day? Pursuit of this question provided the initial impetus for this book, a study of two vital themes pertaining to the doctrine of atonement - representation and substitution. The author explores their meaning and role within the theologies of three significantly diverse contemporary theologians - Dorothee Sölle, John Macquarrie, and Karl Barth - concluding with a comparative analysis of all three perspectives in relation to each other.


Speaking for Others

Speaking for Others
Author: Wendy Salkin
Publisher: Harvard University Press
Total Pages: 370
Release: 2024-07-09
Genre: Philosophy
ISBN: 0674296974

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A political philosopher dissects the duties and dilemmas of the unelected spokesperson, from Martin Luther King, Jr., to Greta Thunberg. Political representation is typically assumed to be the purview of formal institutions and elected officials. But many of the people who represent us are not senators or city councilors—think of Martin Luther King, Jr., or Malala Yousafzai or even a neighbor who speaks up at a school board meeting. Informal political representatives are in fact ubiquitous, often powerful, and some bear enormous responsibility. In Speaking for Others, political philosopher Wendy Salkin develops the first systematic conceptual and moral analysis of informal political representation. Salkin argues that informal representation can be a political lifeline, particularly for oppressed and marginalized groups that are denied representation in formal political institutions. Yet informal political representatives exert outsized influence over the ways these groups’ interests are understood by the public, without the represented having much recourse to hold them accountable. And many informal political representatives are selected not by the groups they represent but by outsiders, sticking these groups with representatives they would not choose but cannot shake. The role of informal political representatives is therefore fraught with moral questions. What exactly are their duties and to whom are they owed? Should they be members of the groups they represent? When is informal representation permissible and when is it best avoided? Informal political representation is taking place all around us. In fact, you yourself may be an informal political representative without knowing it. Speaking for Others explores the tensions central to this pervasive yet underexamined practice, bringing light to both its perils and its promise.


The Concept of Representation

The Concept of Representation
Author: Hanna F. Pitkin
Publisher: Univ of California Press
Total Pages: 332
Release: 2023-04-28
Genre: Philosophy
ISBN: 0520340507

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Being concerned with representation, this book is about an idea, a concept, a word. It is primarily a conceptual analysis, not a historical study of the way in which representative government has evolved, nor yet an empirical investigation of the behavior of contemporary representatives or the expectations voters have about them. Yet, although the book is about a word, it is not about mere words, not merely about words. For the social philosopher, for the social scientist, words are not "mere"; they are the tools of his trade and a vital part of his subject matter. Since human beings are not merely political animals but also language-using animals, their behavior is shaped by their ideas. What they do and how they do it depends upon how they see themselves and their world, and this in turn depends upon the concepts through which they see. Learning what "representation" means and learning how to represent are intimately connected. But even beyond this, the social theorist sees the world through a network of concepts. Our words define and delimit our world in important ways, and this is particularly true of the world of human and social things. For a zoologist may capture a rare specimen and simply observe it; but who can capture an instance of representation (or of power, or of interest)? Such things, too, can be observed, but the observation always presupposes at least a rudimentary conception of what representation (or power, or interest) is, what counts as representation, where it leaves off and some other phenomenon begins. Questions about what representation is, or is like, are not fully separable from the question of what "representation" means. This book approaches the former questions by way of the latter.