Kategoria BISAC: Business & Economics >> Accounting - General

This book provides an integrated, technical exposition of key concepts in agency theory, with particular emphasis on analyses of the economic consequences of the characteristics of contractible performance measures, such as accounting reports. It provides a succinct source for learning the fundamentals of the economics of incentives. It will appeal to accounting researchers as well as those in other disciplines who are interested in the economics of management incentives.

Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant.
The book covers the ethical implications of several aspects of accounting:
* ethics and taxation
* creative accounting
* ethics in accounting regulation
* ethical dilemmas in the public sector
* whistleblowing
* various aspects of social accounting, including environmental accounting.
The fitness of the accounting profession as guardians of accounting and auditing...

This volume explores the ethical implications of several aspects of accounting; ethics and taxation; creative accounting; ethics in accounting regulation; ethical dilemmas in the public sector; whistleblowing; and various aspects of social accounting, including environmental accounting. The accounting profession as guardians of accounting and auditing ethics is also discussed in detail.

The History of Accounting has been constructed from 68 items previously published between 1971 and 1998; they represent key works of 72 leading authors. The text is designed for a number of applications which include: a range of readings suitable for graduate and postgraduate courses on accounting history; background literature for courses dealing with particular aspects of accounting; an initial source of reference for students undertaking a doctoral thesis in accounting history; and an initial source of reference for existing members of faculty who decide to develop their research in this...

This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of accounting. The sixteen chapters assess exactly what accountants do in carrying out their work.
This work will make essential reading for scholars or historians of accounting, and will also interest philosophers and practicing accountants.

The modern history of accounting has been marked by the rapid escalation of a vast array of accounting standards and other technical rules. In spite of this enormous regulatory activity, sudden collapses and other associated financial reporting failures persist. In such a climate, audited financial statements are the most highly regulated of commodities but also the least reliable. This book investigates this issue from the perspective of accounting as a professional occupation. The author argues that the accounting profession is beset by an inferior and incomplete notion of quality in its...

A combination of driving book and road atlas, this is a practical guide to touring New Zealand by road. There are 50 colour maps covering all of New Zealand's best scenic driving routes, each accompanied by a guide to all of the touring highlights covered on the map. The author provides user-friendly information, such as: what to do and see when you are on the road, scenic spots, nature walks, where to eat and drink, distances and times, where the toilets are and where to buy petrol.

This thought-provoking and immensely readable collection of articles, speeches and letters by Walter Schuetze, one of the world's most distinguished accounting practitioners, is a work for our time. In the wake of the largest surprise corporate failures and retrospective financial restatements in corporate history, Walter Schuetze and Peter Wolnizer (as editor) turn their attention to what they call the syndrome of 'Enronitis'. They contend that the unheralded collapse of companies such as Enron and WorldCom in the USA, and HIH Insurance in Australia, shows the failure of conventional...

One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equaled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.
Professor Devine passed away in 1998, prior to the significant scandals that have plagued accounting and business since the collapse of Enron and Arthur Andersen. Many of the essays collected here are particularly important given these events. The first three essays are devoted to ethics and provide...

An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies.

This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and...

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...