Try out personalized alert features Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably Read more Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Please click here for more information on our author services.
Press release Executive summary In Augusta Ferguson, Missouri, policeman shot and killed an unarmed black teenager. Observers who had not been looking closely at our evolving demographic patterns were surprised to see ghetto conditions we had come to associate with inner cities now duplicated in a formerly white suburban community: The conventional explanation adds that African Americans moved to a few places like Ferguson, not the suburbs generally, because prejudiced real estate agents steered black homebuyers away from other white suburbs.
And in any event, those other suburbs were able to preserve their almost entirely white, upper-middle-class environments by enacting zoning rules that required only expensive single family homes, the thinking goes. Louis and other metropolitan areas.
But these explanations are too partial, and too conveniently excuse public policy from responsibility. A more powerful cause Critical review determination of accounting standards accounting essay metropolitan segregation in St. Louis and nationwide has been the explicit intents of federal, state, and local governments to create racially segregated metropolises.
Louis these governmental policies included zoning rules that classified white neighborhoods as residential and black neighborhoods as commercial or industrial; segregated public housing projects that replaced integrated low-income areas; federal subsidies for suburban development conditioned on African American exclusion; federal and local requirements for, and enforcement of, property deeds and neighborhood agreements that prohibited resale of white-owned property to, or occupancy by, African Americans; tax favoritism for private institutions that practiced segregation; municipal boundary lines designed to separate black neighborhoods from white ones and to deny necessary services to the former; real estate, insurance, and banking regulators who tolerated and sometimes required racial segregation; and urban renewal plans whose purpose was to shift black populations from central cities like St.
Louis to inner-ring suburbs like Ferguson. Governmental actions in support of a segregated labor market supplemented these racial housing policies and prevented most African Americans from acquiring the economic strength to move to middle-class communities, even if they had been permitted to do so.
White flight certainly existed, and racial prejudice was certainly behind it, but not racial prejudice alone.
Government policies turned black neighborhoods into overcrowded slums and white families came to associate African Americans with slum characteristics. White homeowners then fled when African Americans moved nearby, fearing their new neighbors would bring slum conditions with them.
That government, not mere private prejudice, was responsible for segregating greater St. Louis was once conventional informed opinion. Louis metropolitan area was … in large measure the result of deliberate racial discrimination in the housing market by the real estate industry and by agencies of the federal, state, and local governments.
This history, however, has now largely been forgotten. When we blame private prejudice, suburban snobbishness, and black poverty for contemporary segregation, we not only whitewash our own history but avoid considering whether new policies might instead promote an integrated community. The conditions that created Ferguson cannot be addressed without remedying a century of public policies that segregated our metropolitan landscape.
Remedies are unlikely if we fail to recognize these policies and how their effects have endured. The pastor then gathered the owner and his neighbors for a prayer meeting, after which the owner told the agent he was no longer opposed to a black buyer.
Williams had been living in the St.
Louis ghetto and working as an assistant principal of a school in Wellston, an all-black St. Together, they could afford to live in middle-class Ferguson and hoped to protect their three daughters from the violence of their St.
They expected that their children would get better educations in Ferguson than in Wellston because Ferguson could afford to hire more skilled teachers, have a higher teacher-pupil ratio, and have extra resources to invest in specialists and academic enrichment programs.
Larman Williams chose Ferguson because he was vaguely familiar with the town. Ferguson adjoined the very poor, all-black suburb of Kinloch where Williams had once lived California Congresswoman Maxine Waters and the comedian and activist Dick Gregory grew up there.
There was a tiny black section of Ferguson, geographically isolated from the main town, but it was the white Ferguson that Williams had come to admire, although he had been permitted to enter only during daytime. Ferguson had blocked off the main road from Kinloch with a chain and construction materials but kept a second road open during the day so housekeepers and nannies could get from Kinloch to jobs in Ferguson.
With a much smaller tax base, the Kinloch schools were far inferior to those in Berkeley and Ferguson, and Kinloch took on even more of the characteristics of a dilapidated ghetto. This arrangement persisted until — several years after the Williams family moved into their white Ferguson neighborhood — when federal courts ordered Berkeley, Ferguson, and other white towns to integrate their schools into a common district with Kinloch.
But it had some multifamily buildings that attracted renters from St.
Then, as public housing in St. Louis was demolished in the s, the St. Louis Housing Authority gave relocation assistance to displaced families. It is likely that some of those families moved to Ferguson and other inner-ring suburbs. ByFerguson was 14 percent black; by25 percent; by52 percent; and by67 percent.
Other northern and northwestern suburbs near St.The critical accounting project has largely shunned quantitative methods. While this is partly justified on philosophical grounds, the potential for quantitative methods to contribute to the critical accounting project is significant.
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The paper seeks to contrast the roles that have been claimed on behalf of accounting with the ways in which accounting functions in practice. It starts by examining the context in which rationales for practice are articulated and the adequacy of such claims.
Critical Review of Principles-Based Accounting Standards Essay Introduction Schipper () who is a member of FASB conducted a study on the rules-based and principles-based accounting standards - Critical Review of Principles-Based Accounting Standards Essay introduction.