Politics Or Accounting Principles

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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."

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.

Anarchist Accounting

Author : Anders Sandström
Publisher : Routledge
ISBN 13 : 1000244725
Total Pages : 137 pages
Book Rating : 4.0/5 (2 download)

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Book Synopsis Anarchist Accounting by : Anders Sandström

Download or read book Anarchist Accounting written by Anders Sandström and published by Routledge. This book was released on 2020-11-29 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is about accounting in an alternative libertarian socialist economic system. It explores what information and transactions we need to enable democratic and effective financial decisions by those affected by the decisions. Based on the economic model, participatory economics, the author proposes a set of accounting principles for an economy comprised of common ownership of productive resources, worker and consumer councils, and democratic planning, promoting the model’s core values. The author tackles questions such as how accounting could be organised in an economy with no private equity owners or private lenders and creditors that is not based on greed and competition but instead on cooperation and solidarity. A large part of the book is focused on issues regarding investments; thus, he asks how and on what basis decisions are made about the allocation of an economy’s production between consumption today and investments that enable more consumption in the future, and how investments are accounted for. He also considers how investments in capital assets and production facilities would be decided, financed, and valued if they are not owned by private capital owners and if allocation does not take place through markets but through a form of democratic planning. In answering these questions and more, the author demonstrates that alternative economic systems are indeed possible, and not merely lofty utopias that cannot be put into practice, and inspires further discussion about economic vision. By applying accounting to a new economic setting and offering both technical information and the author’s bold vision, this book is a comprehensive and valuable supplementary text for courses touching on critical accounting theory. It will also appeal to readers interested in alternative kinds of economies.

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.

Understanding Accounting Principles

Author : Frank Weterman
Publisher :
ISBN 13 : 9780408718561
Total Pages : 520 pages
Book Rating : 4.7/5 (185 download)

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Book Synopsis Understanding Accounting Principles by : Frank Weterman

Download or read book Understanding Accounting Principles written by Frank Weterman and published by . This book was released on 2007-02 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Principles of Accounting Volume 1 - Financial Accounting

Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922912
Total Pages : 1056 pages
Book Rating : 4.9/5 (229 download)

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Book Synopsis Principles of Accounting Volume 1 - Financial Accounting by : Mitchell Franklin

Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Government Auditing Standards - 2018 Revision

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Accounting Principles

Author : Roger H. Hermanson
Publisher :
ISBN 13 : 9781680921854
Total Pages : 1010 pages
Book Rating : 4.9/5 (218 download)

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Book Synopsis Accounting Principles by : Roger H. Hermanson

Download or read book Accounting Principles written by Roger H. Hermanson and published by . This book was released on 2018-02-16 with total page 1010 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Principles: A Business Perspective uses annual reports of real companies to illustrate many of the accounting concepts in use in business today. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. Accounting Principles: A Business Perspective will give you an understanding of how to use accounting information to analyze business performance and make business decisions. The text takes a business perspective. We use the annual reports of real companies to illustrate many of the accounting concepts. You are familiar with many of the companies we use, such as The Limited, The Home Depot, and Coca-Cola Company. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills.

Fundamentals of Governmental Accounting and Reporting

Author : Bruce W. Chase
Publisher : John Wiley & Sons
ISBN 13 : 1119736730
Total Pages : 288 pages
Book Rating : 4.1/5 (197 download)

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Book Synopsis Fundamentals of Governmental Accounting and Reporting by : Bruce W. Chase

Download or read book Fundamentals of Governmental Accounting and Reporting written by Bruce W. Chase and published by John Wiley & Sons. This book was released on 2020-06-23 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments Deferred outflows of resources and deferred inflows of resources

Introduction to Governmental and Not-for-profit Accounting

Author : Joseph R. Razek
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 488 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Introduction to Governmental and Not-for-profit Accounting by : Joseph R. Razek

Download or read book Introduction to Governmental and Not-for-profit Accounting written by Joseph R. Razek and published by Prentice Hall. This book was released on 1985 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. This brief book divides most of the chapters into independent sections, which may be covered as separate units. The information on state and local government financial reporting has been updated for coverage of the new financial reporting model, the reporting entity, and financial condition analysis. New examples have been added to more clearly describe the nature of lease accounting. The module on pension trust funds has been rewritten to reflect new GASB pronouncements in a simpler format. New material was added on the measurement of pension costs and other post-employment benefits. For accountants wishing to increase or refresh their knowledge of government and not-for-profit accounting or public budgeting.

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 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.

The New Global Rulers

Author : Tim Büthe
Publisher : Princeton University Press
ISBN 13 : 1400838797
Total Pages : 320 pages
Book Rating : 4.4/5 (8 download)

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Book Synopsis The New Global Rulers by : Tim Büthe

Download or read book The New Global Rulers written by Tim Büthe and published by Princeton University Press. This book was released on 2011-02-28 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global private regulations—who wins, who loses, and why Over the past two decades, governments have delegated extensive regulatory authority to international private-sector organizations. This internationalization and privatization of rule making has been motivated not only by the economic benefits of common rules for global markets, but also by the realization that government regulators often lack the expertise and resources to deal with increasingly complex and urgent regulatory tasks. The New Global Rulers examines who writes the rules in international private organizations, as well as who wins, who loses--and why. Tim Büthe and Walter Mattli examine three powerful global private regulators: the International Accounting Standards Board, which develops financial reporting rules used by corporations in more than a hundred countries; and the International Organization for Standardization and the International Electrotechnical Commission, which account for 85 percent of all international product standards. Büthe and Mattli offer both a new framework for understanding global private regulation and detailed empirical analyses of such regulation based on multi-country, multi-industry business surveys. They find that global rule making by technical experts is highly political, and that even though rule making has shifted to the international level, domestic institutions remain crucial. Influence in this form of global private governance is not a function of the economic power of states, but of the ability of domestic standard-setters to provide timely information and speak with a single voice. Büthe and Mattli show how domestic institutions' abilities differ, particularly between the two main standardization players, the United States and Europe.

Handbook of Governmental Accounting

Author : Frederic Bogui
Publisher : CRC Press
ISBN 13 : 1420018175
Total Pages : 552 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Handbook of Governmental Accounting by : Frederic Bogui

Download or read book Handbook of Governmental Accounting written by Frederic Bogui and published by CRC Press. This book was released on 2008-12-19 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Demystifying a growing and dynamic field, Handbook of Governmental Accounting reflects the increasing complexity of this area, enabling readers to grasp the intricate accounting that is involved as government expenditures multiply and governments engage in progressively complex transactions. Drawing on the expertise of a distinguished group of cont

Practice-Relevant Accrual Accounting for the Public Sector

Author : Hassan Ouda
Publisher : Springer Nature
ISBN 13 : 3030515958
Total Pages : 350 pages
Book Rating : 4.0/5 (35 download)

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Book Synopsis Practice-Relevant Accrual Accounting for the Public Sector by : Hassan Ouda

Download or read book Practice-Relevant Accrual Accounting for the Public Sector written by Hassan Ouda and published by Springer Nature. This book was released on 2020-10-23 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.

Core Competencies for Accountants in the Federal Government

Author :
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Core Competencies for Accountants in the Federal Government by :

Download or read book Core Competencies for Accountants in the Federal Government written by and published by . This book was released on 1998 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting for Value in Marx's Capital

Author : Robert Bryer
Publisher : Lexington Books
ISBN 13 : 1498536077
Total Pages : 333 pages
Book Rating : 4.4/5 (985 download)

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Book Synopsis Accounting for Value in Marx's Capital by : Robert Bryer

Download or read book Accounting for Value in Marx's Capital written by Robert Bryer and published by Lexington Books. This book was released on 2017-09-07 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many scholars discuss Marx’s Capital from many perspectives, but Accounting for Value uniquely advances and defends an ‘accounting interpretation’ of his theory of value, that he used it to explain capitalists’ accounts. It confirms and builds on the Temporal Single-System Interpretation’s refutation of the charge that Marx’s illustration of the ‘transformation from values to prices’ is inconsistent, and its defense of his ‘Law of the Tendential Fall in the Rate of Profit’. It rejects other interpretations by showing that only a ‘temporal’, ‘single-system’ interpretation is consistent with Marx’s accounting. The book shows that Marx became seriously interested in accounts from the late 1850s during an important period in the development of his critique of political economy, asking Engels for information and explanations. Examining their letters in the context of Marx’s evolving work, it argues, supports the hypothesis that discovering he could explain them with his theory of value gave him the breakthrough he needed to decide how to present his work and explains why, in 1862, he decided to change its title to Capital. Marx’s explanations of capitalist accounting, it concludes, amount to an ‘accounting theory’ that explains how individual capitalists and the capital market use what is, for many, the ‘invisible hand’ of accounting to control the production and distribution of surplus value. Marx claimed his theory of value was a work of ‘science’, a critique of political economy that would deliver a ‘theoretical blow’ from which the bourgeoisie would ‘never recover’. He failed, critics argue, because his critique depends on hypothetical entities, which we cannot directly observe, such as ‘value’ and ‘abstract labour’, ‘surplus value’, which means his theory is not open to empirical refutation. The book, however, argues that he used his theory of value to explain the ‘phenomenal forms’ of ‘profit’, ‘rate of profit’, etc., by explaining the observable accounting principles and practices capitalists use to calculate and control them, in which, as he said, we can ‘glimpse’ the determination of value by socially necessary labor time, which experience could have refuted.