Perspectives On Accounting
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Author | : David Procházka |
Publisher | : Springer |
Total Pages | : 397 |
Release | : 2019-02-28 |
Genre | : Business & Economics |
ISBN | : 3030118517 |
Download Global Versus Local Perspectives on Finance and Accounting Book in PDF, Epub and Kindle
This proceedings volume examines accounting and financial issues and trends from both global and local economic perspectives. Featuring selected contributions presented at the 19th Annual Conference on Finance and Accounting (ACFA) held in Prague, Czech Republic, this book offers a mixture of research methods and micro- and macroeconomic approaches to depict a detailed picture of the impact of global and local determinants on the globalized economy. The global perspectives versus local specifics make the volume useful for not only academics and scholars, but also for regulators and policy makers when deliberating the potential outcome of competing regulatory mechanisms. The Annual Conference on Finance and Accounting (ACFA) has become one of the biggest conferences in the Central and Eastern European (CEE) region solely oriented to contemporary research in finance and accounting. Bringing together researchers and scholars from all over the world, the conference provides a platform in which thoughts, visions, and contemporary developments in the field of finance and accounting are discussed.
Author | : Steven Mintz |
Publisher | : Springer Science & Business Media |
Total Pages | : 284 |
Release | : 2013-10-04 |
Genre | : Philosophy |
ISBN | : 9400770820 |
Download Accounting for the Public Interest Book in PDF, Epub and Kindle
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Author | : Kunio Ito |
Publisher | : Springer |
Total Pages | : 337 |
Release | : 2014-07-08 |
Genre | : Business & Economics |
ISBN | : 4431547924 |
Download International Perspectives on Accounting and Corporate Behavior Book in PDF, Epub and Kindle
Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
Author | : Stephen Zeff |
Publisher | : Routledge |
Total Pages | : 749 |
Release | : 2010-06-10 |
Genre | : Business & Economics |
ISBN | : 1136968415 |
Download Insights from Accounting History Book in PDF, Epub and Kindle
Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.
Author | : Niels Joseph Lennon |
Publisher | : Routledge |
Total Pages | : 87 |
Release | : 2020-06-04 |
Genre | : Business & Economics |
ISBN | : 0429640706 |
Download Accounting, Representation and Responsibility Book in PDF, Epub and Kindle
In organizations, accounting produces organizational knowledge that affects decision-making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision-making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts. Using a theoretical apparatus from Deleuze and Guattarí, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability.
Author | : Robin Roslender |
Publisher | : Routledge |
Total Pages | : 703 |
Release | : 2017-09-11 |
Genre | : Business & Economics |
ISBN | : 131768673X |
Download The Routledge Companion to Critical Accounting Book in PDF, Epub and Kindle
The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.
Author | : Shahzad Uddin |
Publisher | : Emerald Group Publishing |
Total Pages | : 310 |
Release | : 2010-12-02 |
Genre | : Business & Economics |
ISBN | : 0857244523 |
Download Research in Accounting in Emerging Economies Book in PDF, Epub and Kindle
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Author | : Michael J. Mumford |
Publisher | : Taylor & Francis |
Total Pages | : 324 |
Release | : 1993-01-01 |
Genre | : Business & Economics |
ISBN | : 9780415080934 |
Download Philosophical Perspectives on Accounting Book in PDF, Epub and Kindle
Author | : Yaniv Konchitcki |
Publisher | : |
Total Pages | : 212 |
Release | : 2012 |
Genre | : Accounting |
ISBN | : 9781932800517 |
Download Accounting Research Book in PDF, Epub and Kindle
The book covers leading mainstream research studies in accounting, finance, and economics, with an emphasis on financial accounting. This book simply provides brief descriptions of the hypotheses, finding, and research design of key research studies.
Author | : John Richard Edwards |
Publisher | : |
Total Pages | : 506 |
Release | : 2000 |
Genre | : |
ISBN | : 9780415190251 |
Download The History of Accounting Book in PDF, Epub and Kindle