This book addresses the considerations and factors that accounting professionals should take into account when pivoting from practice to higher education, think tanks, or other non-practitioner roles.
This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making.
Der Jahresabschluss, die Kostenrechnung sowie die Finanzierung im Krankenhaussektor sind für Nicht-Ökonomen oftmals sehr komplex und kaum zu durchschauen.
Dieser Schnelleinstieg in die komplexe Welt der Kostenrechnung unterstützt alle Nicht-Experten, die sich auf das komplexe System des internen Rechnungswesens einlassen wollen oder müssen.
This book illustrates the importance effective cost management systems inproviding a supportive environment in which reliable and relevant managementinformation can be generated.
Management Accounting, Human Resource Policies and Organisational Performance in Canada, Japan and the UK examines the relationships between HR policies, management accounting and organisational performance on the basis of international case studies and interviews across a range of industries from building materials to software development.
This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism.
This volume presents selected papers on recent management research from the 20th Eurasia Business and Economics Society (EBES) Conference, which was held in Vienna in 2016.
Focusing on the controlling management method, this book considers the conditions that must be met within a given organization in order for controlling to achieve the desired level of product quality, allowing it to enhance the performance of the organization as a whole.
This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure.
This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I.
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come.
Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion.
This book employs a qualitative analysis of China's publicly financed construction sector, taking the system design as its point of departure and applying comprehensive evaluation techniques to create an index system for this type of construction - which in turn serves as a basis for quantitatively evaluating China's publicly financed construction sector.
Creating the 'Big Mess' and its sequel Accounting for Crises use Marx's theory of capitalism to explain why there is no generally accepted theory of financial accounting, and explore the consequences, by studying the history of American accounting theory from c.
Scholars and practitioners have known for a long time that risk plays an important, indeed central, role in determining the appropriate discount rate to be used in a sophisticated valuation model.
This book is based on the comprehensive grasp and analysis of the financial data of Zhongguancun listed companies (ZLCs), and in-depth observations by ZLCA for many years.
The Encyclopedia of Finance, Second Edition, comprised of over 1000 individual definitions and chapters, is the most comprehensive and up-to-date resource in the field, integrating the most current terminology, research, theory, and practical applications.
The original theory of capital cost and capital structure put forward by Nobel Prize Winners Modigliani and Miller has since been modified by many authors, and this book discusses some of them.
The Encyclopedia of Finance comprehensively covers the broad spectrum of terms and topics relating finance from asset pricing models to option pricing models to risk management and beyond.
Der vorliegende Praxisleitfaden bietet einen umfassenden Überblick zu aktuellen Erkenntnissen über die Auswirkungen der Digitalisierung auf die arbeitenden Individuen.
Die Bilanzierung von Pensionsverpflichtungen hat große Auswirkungen sowohl auf das Eigenkapital eines Unternehmens als auch auf Erfolgsgrößen wie EBIT, Jahresüberschuss, Cashflow.