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The Routledge Companion To Financial Accounting Theory
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Book Synopsis The Routledge Companion to Financial Accounting Theory by : Stewart Jones
Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Book Synopsis The Routledge Companion to Accounting History by : John Richard Edwards
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 1148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
Book Synopsis The Routledge Companion to Accounting, Reporting and Regulation by : Carien van Mourik
Download or read book The Routledge Companion to Accounting, Reporting and Regulation written by Carien van Mourik and published by Routledge. This book was released on 2013-10-01 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
Book Synopsis The Routledge Companion to Fair Value in Accounting by : Gilad Livne
Download or read book The Routledge Companion to Fair Value in Accounting written by Gilad Livne and published by Routledge. This book was released on 2018-06-13 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Book Synopsis The Routledge Companion to Critical Accounting by : Robin Roslender
Download or read book The Routledge Companion to Critical Accounting written by Robin Roslender and published by Routledge. This book was released on 2017-09-11 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: The field of critical accounting has expanded rapidly since its inception and has become recognised?as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.
Book Synopsis The Routledge Companion to Fair Value and Financial Reporting by : Peter J. Walton
Download or read book The Routledge Companion to Fair Value and Financial Reporting written by Peter J. Walton and published by Routledge. This book was released on 2007 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising contributions from a unique mixture of academics, standard setters and practitioners and edited by and internationally recognized expert, this book is the only definitive reference source available on the topics fair value and financial reporting.
Book Synopsis The Routledge Companion to Accounting Communication by : Lisa Jack
Download or read book The Routledge Companion to Accounting Communication written by Lisa Jack and published by Routledge. This book was released on 2013-05-02 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.
Book Synopsis The Routledge Companion to Accounting and Risk by : Margaret Woods
Download or read book The Routledge Companion to Accounting and Risk written by Margaret Woods and published by Routledge. This book was released on 2017-03-27 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts. Key themes such as corporate governance, trust, uncertainty and climate change are covered by a global array of contributing scholars. These contributions are divided into four areas: The broader aspects of risk and risk management Risk in financial reporting Risk in management accounting Risk monitoring The book is supported by a series of illustrative case studies which help to bring together theory and practice. With its wealth of examples and analyses, this volume provides essential reading for students, scholars and practitioners charged with understanding diverse facets of risk in the context of accounting in the business world.
Book Synopsis Accounting and Social Theory by : Lisa Jack
Download or read book Accounting and Social Theory written by Lisa Jack and published by Taylor & Francis. This book was released on 2016-10-14 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.
Book Synopsis The Routledge Companion to Business History by : John Wilson
Download or read book The Routledge Companion to Business History written by John Wilson and published by Taylor & Francis. This book was released on 2016-12-01 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Business History is a definitive work of reference, and authoritative, international source on business history. Compiled by leading scholars in the field, it offers both researchers and students an introduction and overview of current scholarship in this expanding discipline. Drawing on a wealth of international contributions, this volume expands the field and explores how business history interacts theoretically and methodologically with other fields. It charts the origins and development of business history and its global reach from Latin America and Africa, to North America and Europe. With this multi-perspective approach, it illustrates the unique contribution of business history and its relationship with a range of other disciplines, from finance and banking to gender issues in corporations. The Routledge Companion to Business History is a vital source of reference for students and researchers in the fields of business history, corporate governance and business ethics.
Book Synopsis International Financial Reporting Standards by : Greg F. Burton
Download or read book International Financial Reporting Standards written by Greg F. Burton and published by Routledge. This book was released on 2015-02-20 with total page 1163 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
Book Synopsis The Routledge Companion to Intellectual Capital by : James Guthrie
Download or read book The Routledge Companion to Intellectual Capital written by James Guthrie and published by Routledge. This book was released on 2017-09-22 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.
Book Synopsis Routledge Handbook of Environmental Accounting by : Jan Bebbington
Download or read book Routledge Handbook of Environmental Accounting written by Jan Bebbington and published by Routledge. This book was released on 2021-03-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.
Book Synopsis The Routledge Companion to Auditing by : David Hay
Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Book Synopsis The Routledge Companion to Accounting History by : John Richard Edwards
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2020-04-15 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.
Book Synopsis The Routledge Companion to Trust by : Rosalind H. Searle
Download or read book The Routledge Companion to Trust written by Rosalind H. Searle and published by Routledge. This book was released on 2018-03-13 with total page 809 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, trust has enjoyed increasing interest from a wide range of parties, including organizations, policymakers, and the media. Perennially linked to turbulence and scandals, the damaging and rebuilding of trust is a contemporary concern affecting all areas of society. Comprising six thematic sections, The Routledge Companion to Trust provides a comprehensive survey of trust research. With contributions from international experts, this volume examines the major topics and emerging areas within the field, including essays on the foundations, levels and theories of trust. It also examines trust repair and explores trust in settings such as healthcare, finance, food supply chains, and the internet. The Routledge Companion to Trust is an extensive reference work which will be a vital resource to researchers and practitioners across the fields of management and organizational studies, behavioural economics, psychology, cultural anthropology, political science and sociology.
Book Synopsis The Development of Accounting Theory (RLE Accounting) by : Michael Gaffikin
Download or read book The Development of Accounting Theory (RLE Accounting) written by Michael Gaffikin and published by Routledge. This book was released on 2014-02-05 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.
