Kategoria BISAC: Business & Economics >> Accounting - General

Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself.

In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate...

Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself.

In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate...

The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function.

This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve. The book examines the innovation that was brought about by the staggering developments in information technology which have been seen over...

In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted.

Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he...

With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting.

Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the...

To commemorate the millennium, the "Journal of Accounting and Economics" invited nine author-teams to write critical review papers on the major research areas in accounting. In addition, discussants were asked to write reviews of the critiques. The critiques and their reviews were presented at a conference sponsored by the Brattle Group and Irwin/McGraw-Hill in Rochester, NY in April 2000. The authors and discussants then had about ten months to revise their manuscripts before publication in volumes 31-32 of the "Journal of Accounting and Economics." The critiques and their reviews comprise a...

The world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at...

The aim of the book is to give non-accounting students a basic ability and confidence to read and use financial accounting reports and statements within their business or financial specialties. Many employees in business today are expected to be conversant with reported accounting information as part of their regular job responsibilities. However, they often have little formal training in using such information. For example, in most Western countries, corporate directors and senior executives are legally responsible for the content and quality of publicly reported accounting statements, yet...

Seamlessly bridging academic accounting with real-life applications, Crash Course in Accounting and Financial Statement Analysis, Second Edition is the perfect guide to a complete understanding of accounting and financial statement analysis for those with no prior accounting background and those who seek a refresher.

"In the new age of philanthropy, donors expect charities to be models of accountability and transparency...Internal controls: Guidance for Private, Government, and Nonprofit Entities is a must read for CEOs and CFOs who want to gain a clear understanding of cost-effective ways to implement the controls necessary to protect their organizations." - Elizabeth Myatt, Chief Executive Officer, World Lung Foundation

"If you were looking for the silver bullet to understand and audit internal controls, you just found it. This book will prove invaluable in planning the audit internal...

Unlock the secret to creating maximum business value from technology

Filled with case studies from leading C-level executives to illustrate concepts discussed, Breakthrough IT is a revolutionary approach to reshaping the corporate information technology function. This innovative, step-by-step guide provides concrete methods every business can implement to yield maximum value and competitive advantage from their IT organization.

Patrick Gray (Harrison, NY) is the founder and President of the Prevoyance Group, an IT strategy consultancy that combines project management...

This manual shows traders how to apply analytical techniques to actual price forecasting and trading in futures contracts. The author explains how to apply technical analysis methodology to fundamental data.

In-depth coverage of the valuation of accounting practices and of partial ownerships in those practices

Fundamental concepts and approaches related to accounting practices
* Illustrative income approach valuation methods
* Illustrative market approach valuation methods
* Illustrative asset-based approach valuation methods
* Preparing the overall accounting practice valuation synthesis and conclusion
* Identification and quantification of accounting practice valuation discounts and premiums, and other special topics related to the valuation of...

As financial modelling becomes more complicated and deeply dependent upon mathematics, computational finance has become an increasingly popular discipline. This book covers both theoretical and practical aspects, presenting a quantitative approach to risk management. It encompasses the algorithmic and numerical procedures that form the backbone of modern mathematical finance and the creation of financial products.

Forms, checklists, and step-by-step instructions for choosing and implementing an ESOP

Financial officers need to know how to compare an Employee Stock Ownership Plan (ESOP) with other comparable plans and how to effectively present an ESOP proposal to corporate executives. ESOP Workbook: The Ultimate Instrument in Succession Planning is designed to help the corporate owner, financial officer, CPA, and attorney determine if an ESOP is appropriate for meeting a company's objectives and, if so, how to successfully implement a suitable ESOP.

The Workbook's step-by-step...

Expert guidance for fiscally responsible engineering and technology managers. This thoroughly updated Second Edition is an accessible self-study guide and text that helps engineers extract important meaning from financial statements and accounting records, ask insightful questions, engage in thoughtful debate about accounting and financial issues, and make informed decisions that benefit their companies.

For each accounting cycle, the author discusses the functions of the cycle, the source documents to the cycle, who processes what, the outputs of the cycle, and document flow charts.

Praise for Throughput Accounting: A Guide to Constraint Management

"Throughput Accounting provides managers with a fresh set of eyes to identify and control bottlenecks. The drum, buffer, and rope will become part of the cost accounting lexicon in the future."
--Geoffrey Garland, Controller, StacoSwitch, Inc.

"This is good stuff Steven Bragg has introduced us to an accounting structure that will enhance our bottom line utilizing throughput accounting methodology. Finally We have a presentable means to transform a company's financial functions to support...

The first English-Spanish translation dictionary of accounting terms to cover the differences in accounting terminology for Spanish-speaking countries

This bilingual Accounting Dictionary offers not only English-Spanish and Spanish-English translations of accounting terms but also a Spanish-Spanish section correlating the different terms used in major Spanish-speaking countries. The only accounting dictionary to offer such coverage, this useful reference provides accounting practitioners and students with easy, accurate guidance for translating in and among: Argentina * Chile...

A complete, compact guide to business valuation in divorce litigation

The Handbook for Divorce Valuations is a comprehensive, practical handbook that covers every aspect of the CPA's role in divorce proceedings. It offers clear and detailed coverage of everything from the impact of state law on the practice to the applicability of various valuation methodologies, from establishing valuation credentials to marketing the divorce practice in a highly competitive environment.

The authors, who have a combined total of more than 50 years' experience in divorce practice,...