The Economics And Politics Of Accounting

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The Economics and Politics of Accounting

Christian Leuz,Dieter Pfaff,Anthony Hopwood
The Economics and Politics of Accounting Book PDF

Author : Christian Leuz,Dieter Pfaff,Anthony Hopwood
Publisher : OUP Oxford
Page : 434 pages
File Size : 48,6 Mb
Release : 2005-09-15
Category : Business & Economics
ISBN : 9780191536830

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The Economics and Politics of Accounting by Christian Leuz,Dieter Pfaff,Anthony Hopwood Pdf

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.

The Economics and Politics of Accounting

Christian Leuz,Hopwood Anthony G Pfaff Dieter Leuz Christian,Dieter Pfaff
The Economics and Politics of Accounting Book PDF

Author : Christian Leuz,Hopwood Anthony G Pfaff Dieter Leuz Christian,Dieter Pfaff
Publisher : Unknown
Page : 435 pages
File Size : 54,5 Mb
Release : 2004-03
Category : Accounting
ISBN : 0191532029

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The Economics and Politics of Accounting by Christian Leuz,Hopwood Anthony G Pfaff Dieter Leuz Christian,Dieter Pfaff Pdf

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. In this book, international scholars address a number of important questions about the role of accounting in society.

Economics and Political Implications of International Financial Reporting Standards

Uchenna, Efobi
Economics and Political Implications of International Financial Reporting Standards Book PDF

Author : Uchenna, Efobi
Publisher : IGI Global
Page : 417 pages
File Size : 41,5 Mb
Release : 2016-03-08
Category : Business & Economics
ISBN : 9781466698772

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Economics and Political Implications of International Financial Reporting Standards by Uchenna, Efobi Pdf

International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.

The Politics of Accounting Regulation

Sebastian Botzem
The Politics of Accounting Regulation Book PDF

Author : Sebastian Botzem
Publisher : Edward Elgar Publishing
Page : 233 pages
File Size : 40,8 Mb
Release : 2012-01-01
Category : Law
ISBN : 9781781001066

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The Politics of Accounting Regulation by Sebastian Botzem Pdf

'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.

Accounting Theory

Harry I. Wolk,James L. Dodd,John J. Rozycki
Accounting Theory Book PDF

Author : Harry I. Wolk,James L. Dodd,John J. Rozycki
Publisher : SAGE Publications
Page : 605 pages
File Size : 54,8 Mb
Release : 2016-06-04
Category : Business & Economics
ISBN : 9781483375045

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Accounting Theory by Harry I. Wolk,James L. Dodd,John J. Rozycki Pdf

This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.

Accounting and Business Economics

Yuri Biondi,Stefano Zambon
Accounting and Business Economics Book PDF

Author : Yuri Biondi,Stefano Zambon
Publisher : Routledge
Page : 531 pages
File Size : 55,6 Mb
Release : 2013
Category : Business & Economics
ISBN : 9780415887021

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Accounting and Business Economics by Yuri Biondi,Stefano Zambon Pdf

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.

Political Standards

Karthik Ramanna
Political Standards Book PDF

Author : Karthik Ramanna
Publisher : University of Chicago Press
Page : 300 pages
File Size : 45,6 Mb
Release : 2015-11-09
Category : Business & Economics
ISBN : 9780226210742

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Political Standards by Karthik Ramanna Pdf

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."

Economics, Accounting and the True Nature of Capitalism

Jacques Richard,Alexandre Rambaud
Economics Accounting and the True Nature of Capitalism Book PDF

Author : Jacques Richard,Alexandre Rambaud
Publisher : Routledge
Page : 182 pages
File Size : 51,8 Mb
Release : 2021-11-29
Category : Business & Economics
ISBN : 9781000484052

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Economics, Accounting and the True Nature of Capitalism by Jacques Richard,Alexandre Rambaud Pdf

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.

Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia

Robert W. McGee,Galina G. Preobragenskaya
Accounting and Financial System Reform in a Transition Economy A Case Study of Russia Book PDF

Author : Robert W. McGee,Galina G. Preobragenskaya
Publisher : Springer Science & Business Media
Page : 179 pages
File Size : 45,5 Mb
Release : 2006-06-18
Category : Business & Economics
ISBN : 9780387238876

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Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia by Robert W. McGee,Galina G. Preobragenskaya Pdf

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia was written to help fill that gap.

The Political Economy: Readings in the Politics and Economics of American Public Policy

Thomas Ferguson,Joel Rogers
The Political Economy Readings in the Politics and Economics of American Public Policy Book PDF

Author : Thomas Ferguson,Joel Rogers
Publisher : Taylor & Francis
Page : 380 pages
File Size : 45,5 Mb
Release : 2021-02-14
Category : Business & Economics
ISBN : 9781315495804

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The Political Economy: Readings in the Politics and Economics of American Public Policy by Thomas Ferguson,Joel Rogers Pdf

The Political Economy is ideally suited as a supplementary text for courses in American government and politics, policy studies, business-government relations, and economic issues and policy making. It integrates selections from the very finest new and classical works of political and economic analysis, by distinguished scholars, into a comprehensive overview of the American political system.

Accounting, the Social and the Political

Norman B. Macintosh,Trevor Hopper
Accounting the Social and the Political Book PDF

Author : Norman B. Macintosh,Trevor Hopper
Publisher : Elsevier
Page : 416 pages
File Size : 40,8 Mb
Release : 2005-09-30
Category : Business & Economics
ISBN : 0080545041

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Accounting, the Social and the Political by Norman B. Macintosh,Trevor Hopper Pdf

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.

Accounting Reform in Transition and Developing Economies

Robert W. McGee
Accounting Reform in Transition and Developing Economies Book PDF

Author : Robert W. McGee
Publisher : Springer Science & Business Media
Page : 506 pages
File Size : 53,5 Mb
Release : 2008-11-16
Category : Business & Economics
ISBN : 9780387257082

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Accounting Reform in Transition and Developing Economies by Robert W. McGee Pdf

The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.

The Programming Approach and the Demise of Economics

Franco Archibugi
The Programming Approach and the Demise of Economics Book PDF

Author : Franco Archibugi
Publisher : Springer Nature
Page : 325 pages
File Size : 55,7 Mb
Release : 2019-11-21
Category : Business & Economics
ISBN : 9783319780634

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The Programming Approach and the Demise of Economics by Franco Archibugi Pdf

This trilogy deals with an epistemology of economics, arguing for a radical overturning of conventional analysis and providing an alternative to political economy and social sciences, based not on positivism, but on a normative and programming paradigm. Volume III furthers and concludes work presented in Volume I and Volume II, and introduces a concrete and practical example of how to build a Planning Accounting Framework (PAF), as associated with Frisch's 'plan-frame' (explored in Volume II), to demonstrate the extent to which decisions and negotiations can be routed in the social sciences. The PAF is an instrument of the programming approach that can be used to verify the compatibility of decisions and their effects. The author builds on Frisch's classical PAF to maximise the phenomenology of economic systems, and assure a consistent and effective implementation of decision making.

From Economics to Political Economy

Tim B. Thornton
From Economics to Political Economy Book PDF

Author : Tim B. Thornton
Publisher : Routledge
Page : 270 pages
File Size : 51,9 Mb
Release : 2016-07-22
Category : Business & Economics
ISBN : 9781317392095

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From Economics to Political Economy by Tim B. Thornton Pdf

The discipline of economics has been increasingly criticized for its inability to illuminate the workings of the real world and to provide reliable policy guidance for the major economic and social challenges of our time. A central problem in contemporary economics, and a problem from which many of its other failings flow, is its lack of plurality. By a lack of plurality it is meant that contemporary economics lacks diversity in its methods, theories, epistemology and methodology. It is also meant that economics has become far less interdisciplinary. From Economics to Political Economy offers an explanation as to why economics has become so determinedly non-pluralistic, and also gives considerable attention to exploring and evaluating promising strategies for reform. These strategies include developing a pluralist economics under the label of ‘political economy’ within other social science departments (such as departments of politics). Along the way the reader will learn about the worldwide student movement seeking greater pluralism in economics, encounter some dramatic case studies in intellectual suppression, gain a fuller sense of the nature of contemporary economics and explore the relationship between economics and other social sciences. This book is of interest to any social scientist, particularly those with interests in economics and politics.

Political Economy

Daniel Usher
Political Economy Book PDF

Author : Daniel Usher
Publisher : John Wiley & Sons
Page : 448 pages
File Size : 53,5 Mb
Release : 2008-04-15
Category : Political Science
ISBN : 9781405142236

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Political Economy by Daniel Usher Pdf

This thought-provoking introduction to economics exposes readers to the workings of the market in a democratic state. The text explains basic economic concepts from a political perspective: how the price mechanism substitutes for central authority in determining production and allocation of goods; the use of demand and supply curves to trace the impacts of tariffs, taxes, subsidies, quotas and patents; and the redistribution of income. Additionally the text explores political topics from an economic perspective, including the avoidance of anarchy and despotism; and the mutual dependence of markets, voting, public administration and law. Relies largely on stories and paradigms to convey important economic concepts. Explains basic economic concepts from a political perspective and explores political topics from an economic perspective. Covers topics such as the price mechanism, demand and supply curves, redistribution of income, anarchy, voting and public administration.