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Author : Anthony G. Hopwood
Publisher :
ISBN 13 :
Total Pages : 290 pages
Book Rating : 4.3/5 (512 download)
Download or read book European Contributions to Accounting Research written by Anthony G. Hopwood and published by . This book was released on 1984 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Richard Mattessich
Publisher : Routledge
ISBN 13 : 1135980586
Total Pages : 640 pages
Book Rating : 4.1/5 (359 download)
Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Author :
Publisher :
ISBN 13 :
Total Pages : 135 pages
Book Rating : 4.:/5 (644 download)
Download or read book Management Accounting Research in Europe written by and published by . This book was released on 2006 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David J. Cooper
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book The Doctoral Colloquium of the EAA and European Research Traditions written by David J. Cooper and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper looks at the evolution of the European Accounting Review as the journal of the European Accounting Association. It provides an historical background to the launch of the journal in 1992, and traces how the European Accounting Review has developed to be a widely accepted academic journal in accounting. The journal tried at one and the same time, and managed with some success, to fulfil several different functions: to be an academic journal, a newsletter for the members and a place for debate on European accounting regulation. It seems that one of the main reasons that this was possible was the way EAR grew out of earlier initiatives by the EAA such as the Newsletter, the annual doctoral colloquium and the EIASM accounting workshops. The journal was thus a product of the development of a community of accounting researchers in Europe. In turn it began to play a constructive role in contributing to the further development of the accounting research community in Europe. During its first decade, the period on which our analysis concentrates, the European Accounting Review has acted to develop the idea of European accounting research in a research environment which has tended, at the international level, to be dominated by the Anglo-Saxon countries. EAR has tried to become a journal for European academics, and to be sensitive to European issues while being published in English. Being published in English, it thus directly competes for submissions and for readers in the global market for accountancy journals. In this way it has acted as one of the catalysts in the process of internationalization of the European academic accounting community. After the reform of 1999, the structure and aims of the journal are now more tightly focused on being a successful academic research journal, and less on playing a role as a forum for information and discussion. In this article we hope that we can contribute to celebrating the 25th anniversary of the EAA and reflect on EAR 's future role in a world where the focus in both research and practice in accounting is more and more at the 'global' level.
Author : Vesna Vašiček
Publisher : Springer
ISBN 13 : 3030033538
Total Pages : 249 pages
Book Rating : 4.0/5 (3 download)
Download or read book Public Sector Accounting, Auditing and Control in South Eastern Europe written by Vesna Vašiček and published by Springer. This book was released on 2019-03-29 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.
Author : Bernard Raffournier
Publisher :
ISBN 13 :
Total Pages : 45 pages
Book Rating : 4.:/5 (129 download)
Download or read book Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-Mainstream and Language Barrier Biases written by Bernard Raffournier and published by . This book was released on 2009 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent research has revealed that most articles published in top US accounting journals come from institutions based in the US or a small number of other English-speaking countries (Jones and Roberts, 2005). It has also been shown that the research paradigm favoured by US journals is financial economics, with the result that articles on accounting history or social and behavioural accounting are very scarce. European journals exhibit a more diverse content. Nevertheless, as shown by some studies, British authors are the main contributors to these journals. As a consequence, the assertion has been made that the published literature is not perfectly representative of the diversity of European accounting research.The aim of this study is to test the validity of this assertion by comparing the content of eighteen major academic journals in accounting over five years (2000-2004) with the set of papers presented at the EAA congress in 2003, 2004 and 2005. The results give some support to the assertion that the diversity of European accounting research is imperfectly reflected in academic journals. They also are consistent with the idea that non English-speaking scholars are at a competitive disadvantage in the race for publication in recognized periodicals.
Author : T.E. Cooke
Publisher : Routledge
ISBN 13 : 1134731752
Total Pages : 274 pages
Book Rating : 4.1/5 (347 download)
Download or read book The Development of Accounting in an International Context written by T.E. Cooke and published by Routledge. This book was released on 2006-07-13 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.
Author : Christopher S. Chapman
Publisher : Elsevier
ISBN 13 : 0080467563
Total Pages : 745 pages
Book Rating : 4.0/5 (84 download)
Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2011-09-14 with total page 745 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope
Author : Vera Palea
Publisher :
ISBN 13 :
Total Pages : 37 pages
Book Rating : 4.:/5 (13 download)
Download or read book Whither Accounting Research? written by Vera Palea and published by . This book was released on 2019 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: “Whither Accounting Research?” is the question raised by Hopwood (2007) in an essay documenting a growing sense of unease about the state and direction of accounting research. This paper addresses this question by focusing on the European Union, discussing the causes for a narrowing of topics and methods in research and proposing some remedies. Specifically, it connects academia's understated performance in developing research relevant to European Union society with the widespread practice of assessing academic quality based on journal rankings, which tends to reward conformity to the USmainstream. The paper promotes a view of accounting research that is strongly embedded in its economic and socio-political context and deals with the fundamental objectives and constitutional setting of the European Union. Consistent with this view, it develops novel research questions and discusses possibilities for changing the European scholarly debate towards more innovative and influential research.
Author : David Procházka
Publisher : Springer
ISBN 13 : 3319495593
Total Pages : 823 pages
Book Rating : 4.3/5 (194 download)
Download or read book New Trends in Finance and Accounting written by David Procházka and published by Springer. This book was released on 2016-12-25 with total page 823 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the most current trends in the field of finance and accounting from an international perspective. Featuring contributions presented at the 17th Annual Conference on Finance and Accounting at the University of Economics in Prague, this title provides a mix of research methods used to uncover the hidden consequences of accounting convergence in the private (IFRS) and public sectors (IPSAS). Topics covered include international taxation (from both the micro- and macroeconomic level), international investment, monetary economics, risk management, management accounting, auditing, investment capital, corporate finance and banking, among others. The global business environment shapes the international financial flows of finance and the demand for international harmonization of accounting. As such, the field of global finance and accounting has encountered some new challenges. For example, policy-makers and regulators are forced to restructure their tools to tackle with new features of trading at global capital markets and international investment. This book complements this global view of development with country-specific studies, focusing on emerging and transitioning economies, which are affected indirectly and in unforeseen ways. The combination of global perspective and local specifics makes this volume attractive and useful to academics, researchers, regulators and policy-makers in the field of finance and accounting.
Author : J. R. Edwards
Publisher : Routledge
ISBN 13 : 1134706952
Total Pages : 395 pages
Book Rating : 4.1/5 (347 download)
Download or read book Twentieth Century Accounting Thinkers (RLE Accounting) written by J. R. Edwards and published by Routledge. This book was released on 2014-02-05 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Author : Gunnar Rimmel
Publisher : Edward Elgar Publishing
ISBN 13 : 1035316269
Total Pages : 563 pages
Book Rating : 4.0/5 (353 download)
Download or read book Research Handbook on Sustainability Reporting written by Gunnar Rimmel and published by Edward Elgar Publishing. This book was released on 2024-09-06 with total page 563 pages. Available in PDF, EPUB and Kindle. Book excerpt: This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.
Author : Chris Poullaos
Publisher : Routledge
ISBN 13 : 1136970169
Total Pages : 390 pages
Book Rating : 4.1/5 (369 download)
Download or read book Accountancy and Empire written by Chris Poullaos and published by Routledge. This book was released on 2010-09-30 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together, for the first time, studies of the professionalisation of accountancy in key constituent territories of the British Empire. The late nineteenth century was a period of intensive activity in terms of both imperialism and professionalisation. A team of expert contributors has examined profession-state engagements between Britain, on the one hand and Canada, South Africa, Australia, Nigeria, Malaysia, Sri Lanka, Jamaica, Trinidad and Tobago, India and Kenya, and the other with a view to assessing how the organizations of accountancy in the colonies was affecting the metropolitan profession and state agents- and vice versa. Their contributions highlight the peculiarities of the professionalization processes in variant social, economic and political environments linked together by the relays of empire, prompting reflection on both the common and disparate dynamics involved. This book has numerous objectives, including giving historical insight and focus on countries that provide contrasting and variant examples of the uptake of the "British model", and broadening the appeal of accounting history and professionalisation as a taught subject in university accounting departments.
Author : Yuri Biondi
Publisher : Routledge
ISBN 13 : 041588702X
Total Pages : 531 pages
Book Rating : 4.4/5 (158 download)
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.
Author : Gary J. Previts
Publisher : Emerald Group Publishing
ISBN 13 : 0857246712
Total Pages : 315 pages
Book Rating : 4.8/5 (572 download)
Download or read book Global History of Accounting, Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2010-12-20 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.
Author : David Alexander
Publisher : Taylor & Francis
ISBN 13 : 1317206568
Total Pages : 246 pages
Book Rating : 4.3/5 (172 download)
Download or read book The History and Tradition of Accounting in Italy written by David Alexander and published by Taylor & Francis. This book was released on 2017-07-06 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.
Author : Massimo Sargiacomo
Publisher : Routledge
ISBN 13 : 1351592637
Total Pages : 403 pages
Book Rating : 4.3/5 (515 download)
Download or read book The Origins of Accounting Culture written by Massimo Sargiacomo and published by Routledge. This book was released on 2018-05-11 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.
