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dc.contributor.authorBurns, J
dc.contributor.authorJollands, S
dc.date.accessioned2020-04-08T07:26:03Z
dc.date.issued2020-06-26
dc.description.abstractThis article seeks to initiate research around the potential roles of the accounting profession for tackling the challenges of the vulnerable. Its backdrop is the current consideration of the profession’s public interest role. The importance of dialogue around the public interest role is evidenced by the increasing levels of vulnerability, even within developed countries. Accounting underpinned by broader values has potential to provide knowledge of issues relating to the vulnerable. However, the accounting profession has only engaged with such potential to a limited degree. The article overviews existing knowledge and areas within which more research is required. In order to illustrate the potential for such research, initial findings from two case studies of homelessness (an example of the vulnerable) provide evidence as to the importance, and challenges, of accounting for the vulnerable. This article highlights the need to: take a principles-based approach in defining the vulnerable, undertake an accounting that reflects the lives they value, acknowledge that there are different ways for addressing these issues, recognise that an absence of perfect numbers should not become a barrier to action, and that accounting for the vulnerable is one way that the accounting profession may discharge their public interest roles.en_GB
dc.description.sponsorshipBritish Academyen_GB
dc.description.sponsorshipLeverhulme Trusten_GB
dc.identifier.citationVol. 50 (5), pp. 507-534 |en_GB
dc.identifier.doi10.1080/00014788.2020.1770940
dc.identifier.grantnumberSRG18R1\180810en_GB
dc.identifier.urihttp://hdl.handle.net/10871/120615
dc.language.isoenen_GB
dc.publisherTaylor & Francis (Routledge)en_GB
dc.rights.embargoreasonUnder embargo until 26 December 2021 in compliance with publisher policyen_GB
dc.rights© 2020 Informa UK Limited, trading as Taylor & Francis Group
dc.subjectaccountingen_GB
dc.subjectvulnerableen_GB
dc.subjectinequityen_GB
dc.subjectaccounting professionen_GB
dc.subjectpublic interesten_GB
dc.subjectaccountabilityen_GB
dc.titleActing in the public interest: Accounting for the vulnerableen_GB
dc.typeArticleen_GB
dc.date.available2020-04-08T07:26:03Z
dc.identifier.issn0001-4788
dc.descriptionThis is the author accepted manuscript.The final version is available from Taylor & Francis via the DOI in this recorden_GB
dc.identifier.journalAccounting and Business Researchen_GB
dc.rights.urihttp://www.rioxx.net/licenses/all-rights-reserveden_GB
dcterms.dateAccepted2020-04-07
exeter.funder::British Academyen_GB
rioxxterms.versionAMen_GB
rioxxterms.licenseref.startdate2020-04-07
rioxxterms.typeJournal Article/Reviewen_GB
refterms.dateFCD2020-04-07T16:20:14Z
refterms.versionFCDAM
refterms.panelCen_GB


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