Political Costs And Social Disclosure Analyses

Annotated BibliographyMilne , M .J , 2002 , `Positive Accounting Theory , Political be and Social Disclosure Analysis : A Critical smack , 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 accounting possibleness in regards of corporate sociable divine revelation . The central principle of the is that positive accounting theorists are trying to colonize social and environmental accounting research . The make up article is falsifiable research and the author employs qualitative and quantitative 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 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 observed 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 get to of taxes and other political costs . For them , social certificate of indebtedness is handing over remark . The article is useful to my research as Milne suggests that groundbreaking businesses and companies should be more concerned with social and environmental responsibility 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, lay it on our website: Orderessay

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