Bøger i Routledge Studies in Accounting serien

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.