Accounting's contribution to reality construction is envisioned in this volume of critical research, examining accounting's role in contemporary issues: ethics, sustainability, financial instability, post SOX legislation, education, and performance appraisals to name a few.
The objective of "e;Research in Accounting in Emerging Economies"e; is to raise the level of interest in the specific problems of accounting in emerging economies; and increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries.
This volume aims to contribute to the substance of this debate by looking at how the NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, economic, social and political factors.
Traditional economic and accounting theories focus on investor - owned enterprise which deal with the production of goods and services to maximise its economic value for shareholders.
Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting and addressing issues that affect the users, preparers, and assurers of accounting information.
This book advocates and illustrates the power of Interdisciplinary & Critical Perspectives, drawn from a range of social sciences, to critically analyse accounting processes & practices.
In times of economic turbulence, an organization's ability to learn from its environment and adopt innovations enhances its competitive advantage as well its ability to improve its performance.
Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and legitimacy.
Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling.
Featured in Volume 20 are articles on: information overload and multiple constituency values related to environmental and social disclosures; the extent to which product life cycle cost analysis, customer involvement and cost management contribute to the competitive advantage of firms; the development of sustainable practices in complex organizations; how the cost performance of defense contracts varies among the U.
Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face.
Demonstrating high quality theoretical and empirical findings in the areas of Islamic finance, banking, entrepreneurship, insurance, capital market, Islamic leadership, and Halal marketing, this new work includes topics on consumer perception, services orientation, new product development, risk management, industry readiness for better customer satisfaction, and policy issues coupling strategy and best practices.
The second edition of "e;Count Down"e; is revised to include and discuss developments affecting the Big Four and their business model since the December 2015 release of the first edition.
The revolutionary effects of using accounting information systems by displacing manual information systems in the private and public sectors cannot be overstated.
Starting with understanding the types of consulting projects and how they originate, this book shows the reader how to develop networks that can play an important role in generating prospects for consulting projects.
The first edition of this book explained the efforts of the International Accounting Standards Board (IASB) to develop accounting regulations to be used worldwide.
Management Accounting in Support of Strategy explores how management accounting can support the strategic management process of analysis, formulation, implementation, evaluation, monitoring, and control.
Although the concept "e;Cash is King"e; is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business.
Blockchain technology and artificial intelligence (AI) have the potential to transform how the accounting and financial services industries engage with the business, stakeholder and consumer communities.
This volume of Eurasian Studies in Business and Economics presents selected theoretical and empirical papers from the 25th Eurasia Business and Economics Society (EBES) Conference, held in Berlin, Germany, in May 2018.
This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the power of data-driven customer insights in management accounting and financial reporting systems.
This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting.
This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced.
This book focuses on the impact of the disclosure of non-financial risk, which could be seen as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU Directive.
This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities.
Corporate failures and accounting scandals have shaken the foundations of investors' confidence in the transparency, integrity and accountability of corporations and financial markets.
This textbook offers a step-by-step guide through comprehensive financial statement analysis with real-life case studies for students of financial accounting, financial reporting, and financial statement analysis.
This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients' behavior.
This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment.
This is the first English translation of Benedetto Cotrugli's The Book of the Art of Trade, a lively account of the life of a Mediterranean merchant in the Early Renaissance, written in 1458.
