Accounting Accountants And Accountability

Author : Norman Macintosh
Publisher : Routledge
Page : 200 pages
File Size : 55,8 Mb
Release : 2013-04-03
Category : Business & Economics
ISBN : 9781136011269

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Accounting, Accountants and Accountability by Norman Macintosh Pdf

In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice. With a wide range of examples and case studies and now available in paperback for the first time, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.

Author : Jeffrey G. Matthews
Publisher : John Wiley & Sons
Page : 206 pages
File Size : 46,7 Mb
Release : 2019-11-11
Category : Business & Economics
ISBN : 9781119597704

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Holding Accountants Accountable by Jeffrey G. Matthews Pdf

An essential guide for practitioners on avoiding unethical situations in a fraud investigation—provides tips, techniques, and real-life examples Credentialed accountants, auditors, and fraud examiners who fail to identify fraud and misconduct may be in violation of their professional standards. Among these standards are requirements to exercise professional and moral judgment, act in the best interest of the public, maintain integrity, objectivity, and independence, render opinions based on evidence and documentation, and exercise due care in planning and discharging professional activities. Failing to adhere to professional standards and ethical codes have serious consequences for CPAs, CFEs, and CIAs engaged in fraud investigations. Fraud helps readers avoid unethical situations in fraud investigations and stay within the boundaries of professional guidelines and standards. Author Jeffrey Matthews combines real-world techniques and practical advice with personal insights from his experience as a forensic accountant. Detailing how he faced death threats, retaliation, and family hardships during actual fraud investigations, the author shares how despite serious challenges, he never deviated from professional standards. The author demonstrates how accountants can avoid being caught in unethical practices and examines the common tendencies that hinder the ability to detect, deter, and prevent fraud and misconduct. This fascinating, highly-relevant book will help practitioners: Recognize current and emerging trends to identify new areas of weakness Address time and budget constraints with effective delegation and supervision of lower-level staff Maintain a healthy dose of skepticism by ‘testing not accepting’ Understand the effort and expertise required to perform an investigation before accepting engagements Avoid establishing biases and pre-determining outcomes before accepting assignments A full-featured resource, complete with PowerPoint slides and a test bank, Fraud is invaluable for auditors, accountants, and other certified fraud examiners.

Author : Steven Mintz
Publisher : Springer Science & Business Media
Page : 280 pages
File Size : 45,9 Mb
Release : 2013-10-04
Category : Philosophy
ISBN : 9789400770829

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Accounting for the Public Interest by Steven Mintz Pdf

This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.

Author : Anonim
Publisher : Emerald Group Publishing
Page : 240 pages
File Size : 53,5 Mb
Release : 2015-10-16
Category : Business & Economics
ISBN : 9781784416614

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The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ by Anonim Pdf

Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.

Author : Delphine Gibassier,Jeffrey Unerman
Publisher : Routledge
Page : 582 pages
File Size : 45,8 Mb
Release : 2010-12-14
Category : Business & Economics
ISBN : 9781136714009

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Sustainability Accounting and Accountability by Delphine Gibassier,Jeffrey Unerman Pdf

This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting). Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.

Author : Norman Macintosh
Publisher : Unknown
Page : 308 pages
File Size : 42,8 Mb
Release : 2001
Category : Electronic
ISBN : 917246190X

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Accounting, Accountants, and Accountability by Norman Macintosh Pdf

Author : Frank J. Fabozzi,Pamela Peterson Drake,Ralph S. Polimeni
Publisher : John Wiley & Sons
Page : 868 pages
File Size : 40,6 Mb
Release : 2007-11-02
Category : Business & Economics
ISBN : 9780470099261

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The Complete CFO Handbook by Frank J. Fabozzi,Pamela Peterson Drake,Ralph S. Polimeni Pdf

This must-have reference covers all of the major areas of cost accounting and analysis including product costing, relevant costs, cost-volume analysis, performance evaluation, transfer pricing, and capital budgeting. Includes methods of reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing them with standard costs. Equips experienced cost accountants with a reference tool and students with a thorough textbook. Provides numerous examples, succinct language, chapter review, glossary, and appendices. Includes an abundance of exercises, many of which are based on exam questions from the CPA and CMA exams.

Author : Matias Laine,Helen Tregidga,Jeffrey Unerman
Publisher : Routledge
Page : 337 pages
File Size : 50,7 Mb
Release : 2021-07-20
Category : Business & Economics
ISBN : 9781000405767

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Sustainability Accounting and Accountability by Matias Laine,Helen Tregidga,Jeffrey Unerman Pdf

Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions. Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.

Author : Ingrid Jeacle
Publisher : Unknown
Page : 172 pages
File Size : 44,5 Mb
Release : 2012
Category : Electronic
ISBN : OCLC:840066076

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Accounting and Popular Culture by Ingrid Jeacle Pdf

Author : Stephen E. Loeb,Paul J. Miranti
Publisher : Routledge
Page : 128 pages
File Size : 49,8 Mb
Release : 2003-11-20
Category : Business & Economics
ISBN : 9781134441525

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The Institute of Accounts by Stephen E. Loeb,Paul J. Miranti Pdf

This book focuses upon the Institute of Accounts (IA), an organization to which the modern United States accounting profession can trace its roots. The IA was organized in the early 1880s in New York City and, as discussed in this book, attracted a diverse membership that included some of the leading accounting thinkers of the period. The Institute

Author : Ken McPhail,Diane Walters
Publisher : Routledge
Page : 273 pages
File Size : 43,6 Mb
Release : 2009-06-02
Category : Business & Economics
ISBN : 9781134231669

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Accounting and Business Ethics by Ken McPhail,Diane Walters Pdf

Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

Author : Azevedo, Graça,Oliveira, Jonas,Marques, Rui Pedro,Ferreira, Augusta
Publisher : IGI Global
Page : 372 pages
File Size : 40,7 Mb
Release : 2019-11-15
Category : Political Science
ISBN : 9781799813873

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Tools, Strategies, and Practices for Modern and Accountable Public Sector Management by Azevedo, Graça,Oliveira, Jonas,Marques, Rui Pedro,Ferreira, Augusta Pdf

The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of activity, demanding information on how public resources have been managed based on the maximization of social welfare and sustainable development. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management is an essential reference source that discusses the process behind how public resources are managed as well as how they are coordinated to achieve collective success. Featuring research on topics such as corporate responsibility, fiscal accountability, and public administration, this book is ideally designed for researchers, managers, financial authorities, auditors, public managers, public administrators, regulatory authorities, accountants, professionals, and students involved with the accountability and reform of public management in local governments.

Author : Jane Davison,Samantha Warren
Publisher : Unknown
Page : 990 pages
File Size : 47,5 Mb
Release : 2009
Category : Electronic
ISBN : 1848559100

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Visual Perspectives on Accounting and Accountability by Jane Davison,Samantha Warren Pdf

Author : Jan Bebbington,Jeffrey Unerman,Brendan O'Dwyer
Publisher : Routledge
Page : 334 pages
File Size : 44,5 Mb
Release : 2014-06-05
Category : Business & Economics
ISBN : 9781317906797

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Sustainability Accounting and Accountability by Jan Bebbington,Jeffrey Unerman,Brendan O'Dwyer Pdf

The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability. Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan. This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers.

Author : Michelle Simbulan
Publisher : GRIN Verlag
Page : 72 pages
File Size : 43,7 Mb
Release : 2021-11-17
Category : Business & Economics
ISBN : 9783346540942

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The Accountant's Role in Corporate Governance. Global, Unified. Transparency and Disclosure Criteria for Financial Reporting by Michelle Simbulan Pdf

Academic Paper from the year 2021 in the subject Business economics - Investment and Finance, grade: Post graduate, , language: English, abstract: This study investigated the principles and criteria for transparency and disclosure in financial reporting and the accountant’s contribution facilitating its implementation. Corporate governance stands upon several principles, raised from the Cadbury report, Principles of Corporate Governance, and Sarbanes-Oxley Act of 2002. It includes rights and equitable treatment of shareholders, interests of stakeholders, role and responsibilities of the board, integrity and ethical behavior, and disclosure and transparency. Disclosure and transparency are one of the principles of corporate governance that aims to inform the public of the roles and responsibilities of the board and management in order to provide stakeholders with a level of accountability. It also includes the implementation of procedures to independently verify and safeguard the integrity of the company’s financial reporting..