Accounting Ethics: Theories of accounting ethics and their dissemination

Author: J. Edward Ketz

Publisher: Taylor & Francis

ISBN: 9780415350808

Category: Accountants

Page: 440

View: 3274

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The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.
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Using Surveys to Value Public Goods

The Contingent Valuation Method

Author: Robert Cameron Mitchell,Richard T. Carson

Publisher: Routledge

ISBN: 1135887810

Category: Technology & Engineering

Page: 484

View: 9001

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Economists and others have long believed that by balancing the costs of such public goods as air quality and wilderness areas against their benefits, informed policy choices can be made. But the problem of putting a dollar value on cleaner air or water and other goods not sold in the marketplace has been a major stumbling block. Mitchell and Carson, for reasons presented in this book, argue that at this time the contingent valuation (CV) method offers the most promising approach for determining public willingness to pay for many public goods---an approach likely to succeed, if used carefully, where other methods may fail. The result of ten years of research by the authors aimed at assessing how surveys might best be used to value public goods validly and reliably, this book makes a major contribution to what constitutes best practice in CV surveys. Mitchell and Carson begin by introducing the contingent valuation method, describing how it works and the nature of the benefits it can be used to measure, comparing it to other methods for measuring benefits, and examining the data-gathering technique on which it is based---survey research. Placing contingent valuation in the larger context of welfare theory, the authors examine how the CV method impels a deeper understanding of willingness-to-pay versus willingness-to-accept compensation measures, the possibility of existence values for public goods, the role of uncertainty in benefit valuation, and the question of whether a consumer goods market or a political goods market (referenda) should be emulated. In developing a CV methodology, the authors deal with issues of broader significance to survey research. Their model of respondent error is relevant to current efforts to frame a theory of response behavior and bias typology will interest those considering the cognitive aspects of answering survey questions. Mitchell and Carson conclude that the contingent valuation method can obtain valid valuation information on public goods, but only if the method is applied in a way that addresses the potential sources of error and bias. They end their book by providing guidelines for CV practitioners, a list of questions that should be asked by any decision maker who wishes to use the findings of a CV study, and suggestions for new applications of contingent valuation. Additional features include a comprehensive bibliography of the CV literature and an appendix summarizing more than 100 CV studies.
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Sociological Abstracts

Author: Leo P. Chall

Publisher: N.A

ISBN: N.A

Category: Sociology

Page: N.A

View: 8875

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CSA Sociological Abstracts abstracts and indexes the international literature in sociology and related disciplines in the social and behavioral sciences. The database provides abstracts of journal articles and citations to book reviews drawn from over 1,800+ serials publications, and also provides abstracts of books, book chapters, dissertations, and conference papers.
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Two-Sided Matching

A Study in Game-Theoretic Modeling and Analysis

Author: Alvin E. Roth,Marilda A. Oliveira Sotomayor

Publisher: Cambridge University Press

ISBN: 1107782430

Category: Business & Economics

Page: N.A

View: 2412

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Two-sided matching provides a model of search processes such as those between firms and workers in labor markets or between buyers and sellers in auctions. This book gives a comprehensive account of recent results concerning the game-theoretic analysis of two-sided matching. The focus of the book is on the stability of outcomes, on the incentives that different rules of organization give to agents, and on the constraints that these incentives impose on the ways such markets can be organized. The results for this wide range of related models and matching situations help clarify which conclusions depend on particular modeling assumptions and market conditions, and which are robust over a wide range of conditions. 'This book chronicles one of the outstanding success stories of the theory of games, a story in which the authors have played a major role: the theory and practice of matching markets ... The authors are to be warmly congratulated for this fine piece of work, which is quite unique in the game-theoretic literature.' From the Foreword by Robert Aumann
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Game Theory and the Social Contract: Just playing

Author: K. G. Binmore,Emeritus Professor of Economics Ken Binmore

Publisher: MIT Press

ISBN: 9780262024440

Category: Business & Economics

Page: 589

View: 8606

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In this second volume the author unveils his own controversial theory, which abandons the metaphysics of Immanuel Kant for the naturalistic approach to mortality of David Hume. According to this viewpoint, a fairness norm is a convention that evolved to co-ordinate behaviour on an equalibrium of a society's Game of Life. This approach allows the author to mount an evolutionary defence of Rawls' original position that escapes the utilitarian conclusions that follow when orthodox reasoning is applied with the traditional assumptions. Using ideas borrowed from the theory of bargaining and repeat games, the author is led instead to a form of egalitarianism that vindicates the intuitions that led Rawls to write his "Theory of Justice". Written for an interdisciplinary audience, the book aims to offer a panoramic tour through a range of insights that game theory brings to anthropology, biology, economics, philosophy and psychology.
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Game Theory and its Applications

In the Social and Biological Sciences

Author: Andrew M. Colman

Publisher: Psychology Press

ISBN: 1134987560

Category: Business & Economics

Page: 392

View: 1870

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Andrew Coleman provides an accessible introduction to the fundamentals of mathematical gaming and other major applications in social psychology, decision theory, economics, politics, evolutionary biology, philosophy, operational research and sociology.
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Game theory

concepts and applications

Author: Frank C. Zagare

Publisher: Sage Publications, Inc

ISBN: N.A

Category: Mathematics

Page: 96

View: 2085

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This volume demonstrates the applicability of game-theoretic models and explores zero-sum games, the fundamental Minimax Theory, nonzero-sum games, and n-person games.
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The International Encyclopedia of Communication Theory and Philosophy, 4 Volume Set

Author: Robert T. Craig

Publisher: John Wiley & Sons

ISBN: 1118290739

Category: Language Arts & Disciplines

Page: 2368

View: 5166

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The International Encyclopedia of Communication Theory and Philosophy is the definitive single-source reference work on the subject, with state-of-the-art and in-depth scholarly reflection on key issues from leading international experts. It is available both online and in print. A state-of-the-art and in-depth scholarly reflection on the key issues raised by communication, covering the history, systematics, and practical potential of communication theory Articles by leading experts offer an unprecedented level of accuracy and balance Provides comprehensive, clear entries which are both cross-national and cross-disciplinary in nature The Encyclopedia presents a truly international perspective with authors and positions representing not just Europe and North America, but also Latin America and Asia Published both online and in print Part of The Wiley Blackwell-ICA International Encyclopedias of Communication series, published in conjunction with the International Communication Association
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Game Theory, Experience, Rationality

Foundations of Social Sciences, Economics and Ethics in honor of John C. Harsanyi

Author: W. Leinfellner,Eckehart Köhler

Publisher: Springer Science & Business Media

ISBN: 9401716544

Category: Business & Economics

Page: 461

View: 7715

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When von Neumann's and Morgenstern's Theory of Games and Economic Behavior appeared in 1944, one thought that a complete theory of strategic social behavior had appeared out of nowhere. However, game theory has, to this very day, remained a fast-growing assemblage of models which have gradually been united in a new social theory - a theory that is far from being completed even after recent advances in game theory, as evidenced by the work of the three Nobel Prize winners, John F. Nash, John C. Harsanyi, and Reinhard Selten. Two of them, Harsanyi and Selten, have contributed important articles to the present volume. This book leaves no doubt that the game-theoretical models are on the right track to becoming a respectable new theory, just like the great theories of the twentieth century originated from formerly separate models which merged in the course of decades. For social scientists, the age of great discover ies is not over. The recent advances of today's game theory surpass by far the results of traditional game theory. For example, modem game theory has a new empirical and social foundation, namely, societal experiences; this has changed its methods, its "rationality. " Morgenstern (I worked together with him for four years) dreamed of an encompassing theory of social behavior. With the inclusion of the concept of evolution in mathematical form, this dream will become true. Perhaps the new foundation will even lead to a new name, "conflict theory" instead of "game theory.
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