The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world's largest stock exchanges.
The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world's largest stock exchanges.
This book is an oral history of the auditing profession in Britain from 1920s to the present day based on extended extracts from interviews with 77 past and present practitioners.
This book is an oral history of the auditing profession in Britain from 1920s to the present day based on extended extracts from interviews with 77 past and present practitioners.
This text aims to provide an in-depth review of recent historical research on the emergence and maturation of institutionalized public accountancy in Scotland from the mid-nineteenth century onwards.
This text aims to provide an in-depth review of recent historical research on the emergence and maturation of institutionalized public accountancy in Scotland from the mid-nineteenth century onwards.
Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change.
Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change.
In den Anwendungsfeldern, in denen Prüfungen verbindlich vorgeschrieben sind, bestimmen gesetzliche Vorschriften regelmäßig nur die Art der Prüfung, nicht aber den Umfang oder die genaue Prüfungsdurchführung.
Based on recent archaeological, historical and accounting research, this book presents a series of well-supported, but often surprising hypotheses on the 10,000 year-old history of accounting.
Based on recent archaeological, historical and accounting research, this book presents a series of well-supported, but often surprising hypotheses on the 10,000 year-old history of accounting.
National Accounting Matrices of Environmental Accounts (NAMEA) tables are used to analyze a range of environmental pressures and economic data resulting from consumption and production patterns - helping us gain a far better notion of the consequences of individuals', households' and firms' actions for the world we live in.
National Accounting Matrices of Environmental Accounts (NAMEA) tables are used to analyze a range of environmental pressures and economic data resulting from consumption and production patterns - helping us gain a far better notion of the consequences of individuals', households' and firms' actions for the world we live in.
The concept of the 'triple bottom line' (TBL) - the idea that business activity can simultaneously deliver financial, social and environmental benefits - was introduced in the early 1990s.
The concept of the 'triple bottom line' (TBL) - the idea that business activity can simultaneously deliver financial, social and environmental benefits - was introduced in the early 1990s.
It is widely accepted that sustainability has an inescapable social component, but companies find it very hard to understand and measure their social impacts.
It is widely accepted that sustainability has an inescapable social component, but companies find it very hard to understand and measure their social impacts.
This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting.
If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting.
Many scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications.
Many scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications.
Accounting and Financial Management: developments in the international hospitality industry presents new and innovative research and developments in the field of accounting and financial management as it relates to the work of managing enterprises and organisations in the international hospitality industry.
Accounting and Financial Management: developments in the international hospitality industry presents new and innovative research and developments in the field of accounting and financial management as it relates to the work of managing enterprises and organisations in the international hospitality industry.
Top experts specializing in hospitality management have contributed articles to this new collection which explains recent developments in accounting and finance.
Top experts specializing in hospitality management have contributed articles to this new collection which explains recent developments in accounting and finance.
Businesses are complex, and, as a result, teachers face a difficult task developing students' understanding of how they work, especially in the global context.
Businesses are complex, and, as a result, teachers face a difficult task developing students' understanding of how they work, especially in the global context.
Written for students taking courses in building and surveying, 'Estimating for Builders and Surveyors' describes and explains the method used by the estimator to build up prices or rates for items described in the SMM7 format.
Written for students taking courses in building and surveying, 'Estimating for Builders and Surveyors' describes and explains the method used by the estimator to build up prices or rates for items described in the SMM7 format.
Frequently not enough attention is given to producing a comprehensive business case or to producing an economic justification for an information systems investment.
Frequently not enough attention is given to producing a comprehensive business case or to producing an economic justification for an information systems investment.