Accounting The Social And The Political

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Accounting, the Social and the Political

Author : Norman B. Macintosh
Publisher : Elsevier
ISBN 13 : 0080545041
Total Pages : 417 pages
Book Rating : 4.0/5 (85 download)

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Book Synopsis Accounting, the Social and the Political by : Norman B. Macintosh

Download or read book Accounting, the Social and the Political written by Norman B. Macintosh and published by Elsevier. This book was released on 2005-09-30 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains 35 carefully selected and abridged versions of scholarly financial and managerial research articles by world-class researchers ranging across a wide spectrum of the social, political and philosophical sides of financial and managerial accounting information and practices to focus on accounting's wider role and impact on organizations and society at large.While each article was substantially culled in order to highlight its central findings and its unique approach, care was exercised to maintain the integrity of the authors' work. The result is a collection of readily accessible research including: classics and seminal articles, a selection of more contemporary articles, and recent articles that go beyond the conventional. Thus, the book pushes the boundaries beyond that of conventional accounting thought and research.This anthology will be of interest especially to graduate students since it provides a broad sampling of influential research studies presented in a highly accessible format. It should also be of vital interest to sophisticated practitioners who are concerned about the current state of the accounting world in the wake of the recent cascade of so-called "accounting scandals". The hope also is to help bridge the gap between the practitioners' and the scholarly researchers' Worlds.

Economical, Political, and Social Issues in Water Resources

Author : Omid Bozorg-Haddad
Publisher : Elsevier
ISBN 13 : 0323906923
Total Pages : 296 pages
Book Rating : 4.3/5 (239 download)

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Book Synopsis Economical, Political, and Social Issues in Water Resources by : Omid Bozorg-Haddad

Download or read book Economical, Political, and Social Issues in Water Resources written by Omid Bozorg-Haddad and published by Elsevier. This book was released on 2021-07-14 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economical, Political, and Social Issues in Water Resources provides a fully comprehensive and interdisciplinary overview of all three factors in their relation to water resources. Economic issues consist of Water accounting, Water economy, Water pricing, Water market, Water bank and bourse. Political issues consist of Water power and hydrogemistry, Water diplomacy and hydropolitics, Water rights and water laws, Water governance and policy, Shared water resources management, Water management systems, and social issues consist of Water and culture, civilization and history, Water quality, hygiene, and health, Water and society. This book familiarizes researchers with all aspects of the field, which can lead to optimized and multidimensional water resources management. Some of abovementioned issues are new, so the other aim of this book is to identify them in order to researchers can easily find them and use them in their studies. - Includes diverse case studies from around the world - Presents contributions from global and diverse contributors with interdisciplinary backgrounds, including water engineers, scientists, planners the economic, political and social issues surrounding water - Contains in-depth definitions and concepts of each topic

Accounting Theory

Author : Harry I. Wolk
Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)

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Book Synopsis Accounting Theory by : Harry I. Wolk

Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

Accounting as Social and Institutional Practice

Author : Anthony G. Hopwood
Publisher : Cambridge University Press
ISBN 13 : 9780521469654
Total Pages : 344 pages
Book Rating : 4.4/5 (696 download)

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Book Synopsis Accounting as Social and Institutional Practice by : Anthony G. Hopwood

Download or read book Accounting as Social and Institutional Practice written by Anthony G. Hopwood and published by Cambridge University Press. This book was released on 1994-10-06 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.

Political Standards

Author : Karthik Ramanna
Publisher : University of Chicago Press
ISBN 13 : 022621074X
Total Pages : 300 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis Political Standards by : Karthik Ramanna

Download or read book Political Standards written by Karthik Ramanna and published by University of Chicago Press. This book was released on 2015-11-09 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."

Social Accounting and Public Management

Author : Stephen P. Osborne
Publisher : Routledge
ISBN 13 : 1136931740
Total Pages : 397 pages
Book Rating : 4.1/5 (369 download)

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Book Synopsis Social Accounting and Public Management by : Stephen P. Osborne

Download or read book Social Accounting and Public Management written by Stephen P. Osborne and published by Routledge. This book was released on 2010-10-18 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management.

The Politics of Accounting Regulation

Author : Sebastian Botzem
Publisher : Edward Elgar Publishing
ISBN 13 : 1781001065
Total Pages : 233 pages
Book Rating : 4.7/5 (81 download)

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Book Synopsis The Politics of Accounting Regulation by : Sebastian Botzem

Download or read book The Politics of Accounting Regulation written by Sebastian Botzem and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.

The Economics and Politics of Accounting

Author : Christian Leuz
Publisher : OUP Oxford
ISBN 13 : 0191536830
Total Pages : 434 pages
Book Rating : 4.1/5 (915 download)

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Book Synopsis The Economics and Politics of Accounting by : Christian Leuz

Download or read book The Economics and Politics of Accounting written by Christian Leuz and published by OUP Oxford. This book was released on 2005-09-15 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.

Accounting and Business Economics

Author : Yuri Biondi
Publisher : Routledge
ISBN 13 : 041588702X
Total Pages : 531 pages
Book Rating : 4.4/5 (158 download)

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Book Synopsis Accounting and Business Economics by : Yuri Biondi

Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has 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.

Economics, Accounting and the True Nature of Capitalism

Author : Jacques Richard
Publisher : Routledge
ISBN 13 : 100048405X
Total Pages : 182 pages
Book Rating : 4.0/5 (4 download)

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Book Synopsis Economics, Accounting and the True Nature of Capitalism by : Jacques Richard

Download or read book Economics, Accounting and the True Nature of Capitalism written by Jacques Richard and published by Routledge. This book was released on 2021-11-29 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Almost all economists, whether classical, neoclassical or Marxist, have failed in their analyses of capitalism to consider the underpinning systems of accounting. This book draws attention to this lacuna, focusing specifically on the concept of capital: a major concept that dominates all teaching and practice in both economics and management. It is argued that while for the practitioners of capitalism – in accounting and business – the capital in their accounts is a debt to be repaid (or a thing to be kept), for economists, it has been considered a means (or even a resource or an asset) intended to be worn out. This category error has led to economists failing to comprehend the true nature of capitalism. On this basis, this book proposes a new definition of capitalism that brings about considerable changes in the attitude to be had towards this economic system, in particular, the means to bring about its replacement. This book will be of significant interest to readers of political economy, history of economic thought, critical accounting and heterodox economics.

What Counts

Author : Laurie Mook
Publisher : Sigel Press
ISBN 13 : 1905941013
Total Pages : 35 pages
Book Rating : 4.9/5 (59 download)

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Book Synopsis What Counts by : Laurie Mook

Download or read book What Counts written by Laurie Mook and published by Sigel Press. This book was released on 2007 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do nonprofit organizations add value to communities? How can they create social capital out of the money invested in them? Can nonprofits and cooperatives measure their social performance and make their business case? How can nonprofits measure their outputs with more accuracy? This book answers these questions and more.

Reality and Accounting

Author : Richard Mattessich
Publisher : Routledge
ISBN 13 : 1135207763
Total Pages : 312 pages
Book Rating : 4.1/5 (352 download)

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Book Synopsis Reality and Accounting by : Richard Mattessich

Download or read book Reality and Accounting written by Richard Mattessich and published by Routledge. This book was released on 2013-07-31 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses and summarizes the revived interest in reality issues (ontology) within accounting, economics, and the information sciences, with a view to informing scholars from these different disciplines about each other’s endeavours in ontological research. Even more importantly, the book aims at familiarizing scholars from various disciplines with an evolutionary approach for examining questions about reality in the social sciences. The book is based on a partly pluralistic approach that assures unity in diversity. Unity, because all existence arises from physical reality; diversity, because emergent properties create biological and social realities that cannot be reduced to physical phenomena. Hence, the book recognizes not only concrete but also abstract entities. It shows, however, that the actualization of these abstract entities requires objectification and concrete manifestation. This pluralistic approach is central to this book. It also is a challenge to those who reject abstract entities as socially real, as well as to those who defend a non-realist position. The major task of this book is to explore proposals towards a uniform ontological basis. This uniform and universal presentation extends beyond traditional ontology (asking ‘what is real?’) to such questions as ‘on which reality level is something real?’ and ‘in which (temporal and modal) way is it real?’. Such an extended analysis) is relevant to accountants, economists, information scientists, other social scientists as well as philosophers.

Environmental Accounting and Reporting

Author : Maria-Gabriella Baldarelli
Publisher : Springer
ISBN 13 : 3319509187
Total Pages : 412 pages
Book Rating : 4.3/5 (195 download)

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Book Synopsis Environmental Accounting and Reporting by : Maria-Gabriella Baldarelli

Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

Accounting at War

Author : Warwick Funnell
Publisher : Routledge
ISBN 13 : 1317508483
Total Pages : 225 pages
Book Rating : 4.3/5 (175 download)

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Book Synopsis Accounting at War by : Warwick Funnell

Download or read book Accounting at War written by Warwick Funnell and published by Routledge. This book was released on 2015-03-24 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political practice. Throughout history, military force has been so pervasive that no community of any degree of complexity has succeeded in. Through to the present day, for all nation states, accounting for the military and its operations has primarily served broader political purposes. From the Crimean War to the War on Terror, accounting has been used to assert civilian control over the military, instill rational business practices on war, and create the visibilities and invisibilities necessary to legitimize the use of force. Accounting at War emphasizes the significant power that financial and accounting controls gave to political elites and the impact of these controls on military performance. Accounting at War examines the effects of these controls in wars such as the Crimean, South African and Vietnam wars. Accounting at War also emphasizes how accounting has provided the means to rationalize and normalize violence, which has often contributed to the acceleration and expansion of war. Aimed at researchers and academics in the fields of accounting, accounting history, political management and sociology, Accounting at War represents a unique and critical perspective to this cutting-edge research field.

Accountancy and Social Responsibility

Author : Živko Bergant
Publisher : Springer Nature
ISBN 13 : 3030779289
Total Pages : 251 pages
Book Rating : 4.0/5 (37 download)

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Book Synopsis Accountancy and Social Responsibility by : Živko Bergant

Download or read book Accountancy and Social Responsibility written by Živko Bergant and published by Springer Nature. This book was released on 2021-08-09 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountancy encompasses much more than is normally considered, especially from a social responsibility point of view. This book brings fresh ideas and an innovative approach to accountancy theory and practice as well as critical views about professional thinking in accountancy. The reader will find advanced approaches regarding usiness objectives with social responsibility principles. A new role of accountancy is founded for a sustainable society. The responsibility of individuals is emphasized through behavioural analysis. The book has an interdisciplinary character and will be interesting for students, doctoral students, academics and practitioners as well. The real thread of the book is the risk and responses to the feelings of risk in organizations and also of individuals. On this basis a new role and a new structure of accountancy is offered.

Accounting for Social Value

Author : Laurie Mook
Publisher : University of Toronto Press
ISBN 13 : 1442611464
Total Pages : 281 pages
Book Rating : 4.4/5 (426 download)

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Book Synopsis Accounting for Social Value by : Laurie Mook

Download or read book Accounting for Social Value written by Laurie Mook and published by University of Toronto Press. This book was released on 2013-01-01 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Social Value offers academics, accountants, policy-developers, and members of non-profit, co-operative, and for-profit organizations tools and insights to explore the connections between economic, social, and environmental dimensions.

Accounting and Emancipation

Author : Dr Sonja Gallhofer
Publisher : Routledge
ISBN 13 : 113460050X
Total Pages : 238 pages
Book Rating : 4.1/5 (346 download)

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Book Synopsis Accounting and Emancipation by : Dr Sonja Gallhofer

Download or read book Accounting and Emancipation written by Dr Sonja Gallhofer and published by Routledge. This book was released on 2002-12-19 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is a social practice: it should be evaluated in terms of its contribution to a notion of social well-being. In order to do this, 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 will stimulate debate and activity in the arenas of education, research, practice and policy-making.