Bøger i Routledge Studies in Accounting serien

This book tells the story of accounting in the 1990s in the words of three ASB Board members: Sir David Tweedie, Allan Cook, and Professor Geoffrey Whittington. It covers the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work.

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control seeks to discuss and problematize how regulation is affecting bank strategies as well as their financial accounting and management control systems.

This edited collection considers current issues impacting on the public sector accounting through the experiences of Australia and New Zealand.. Based on rigorous research by top public sector researchers, this edited collection provides a unique perspective on the global challenges of public sector accounting, accountability, governance and auditing.

Auditing Theory provides an innovative theory of auditing underpinning auditing practice, using the method of conceptual enquiry. It offers new insights into the nature of materiality, evidence, professional judgement, and scepticism in auditing.

Accounting, Innovation and Inter-Organisational Relationships gathers leading researchers from all around the world to argue for the importance of more systematic knowledge about accounting, innovation and inter-organisational relationships.

There is considerable national variation in the professionalization and status of the management accountant yet surprisingly little is known about the national contexts in which this role is performed. This book bridges this research gap. The first part explores management accountants in a range of different national contexts, providing country-specific information. The second part focusses on global developments, such as sustainability, the financial crisis, technology and changing roles. By combining local and global perspectives, this insightful volume provides an agenda for future research for scholars and advanced students in management accounting throughout the world.

Aimed at academics, researchers and policy makers in the fields of Account, Public Administration and Government Studies, Cost Accounting in Government: Theory and Applications seeks to address the practical and theoretical gap in government cost accounting research with case studies of different public agencies that are using cost accounting for different purposes.

Actor-Realty Construction ¿ A Pragmatic Constructivist Approach for Management and Accounting is an innovative new work that introduces a paradigm for functioning practice and develops methods and concepts for managing and observing that practice. It is aimed at people who do research on or work actively with developing management and accounting.

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control seeks to discuss and problematize how regulation is affecting bank strategies as well as their financial accounting and management control systems.

Accounting in Networks provides a timely contribution to the literature, consolidating and disseminating what has been happening at the frontiers of management accounting research, and examining the implications of network relations and the multiplicity of accounting roles therein.

The recent financial crisis sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, Law, Corporate Governance, and Accounting provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.

Accounting in Networks provides a timely contribution to the literature, consolidating and disseminating what has been happening at the frontiers of management accounting research, and examining the implications of network relations and the multiplicity of accounting roles therein.

Challenges the basic assumptions on which the practice of financial reporting is based. This title uses the stakeholder theory of the firm to show that companies have a responsibility to achieve distributive justice, and the company's accounts could play an important role in fulfilling this responsibility.

This book explores the role of accountants in business and society. It aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion on accounting.

Looks at the effectiveness of the 1999 restructuring of the UK through the establishment of the Scottish Parliament and the Assemblies for Northern Ireland and Wales. This book considers the process of devolution and its consequences on the key mechanisms of accounting and democratic accountability.

Examines the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. This book aims to ascertain to what extent the industry groups, based on the number of shareholders, differ in their ICR practices; to what extent firms in Sri Lanka differ from counterparts in other nations.

This book elaborates a critique of contemporary accounting. The authors encourage those with a close interest in accounting to make the search for a more emancipatory and enabling accounting a core area of their interest.

The book promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field.

Drawing on a wide range of international examples, this readable book is targeted not just at accounting specialists, but at anyone who is comfortable reading the serious financial press, is intrigued by what is going on in the massive M&A market, and concerned to achieve better informed M&A.