The Routledge Companion To Accounting Reporting And Regulation

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The Routledge Companion to Accounting, Reporting and Regulation

Carien van Mourik,Peter Walton
The Routledge Companion to Accounting Reporting and Regulation Book PDF

Author : Carien van Mourik,Peter Walton
Publisher : Routledge
Page : 650 pages
File Size : 51,5 Mb
Release : 2013-10-01
Category : Business & Economics
ISBN : 9781136243493

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The Routledge Companion to Accounting, Reporting and Regulation by Carien van Mourik,Peter Walton Pdf

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.

The Routledge Companion to Accounting, Reporting and Regulation

Carien van Mourik,Peter Walton
The Routledge Companion to Accounting Reporting and Regulation Book PDF

Author : Carien van Mourik,Peter Walton
Publisher : Routledge
Page : 568 pages
File Size : 42,7 Mb
Release : 2013-10-01
Category : Business & Economics
ISBN : 9781136243509

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The Routledge Companion to Accounting, Reporting and Regulation by Carien van Mourik,Peter Walton Pdf

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.

The Routledge Companion to Financial Accounting Theory

Stewart Jones
The Routledge Companion to Financial Accounting Theory Book PDF

Author : Stewart Jones
Publisher : Routledge
Page : 538 pages
File Size : 45,5 Mb
Release : 2015-05-22
Category : Business & Economics
ISBN : 9781135107260

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The Routledge Companion to Financial Accounting Theory by Stewart Jones Pdf

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.

The Routledge Companion to Fair Value in Accounting

Gilad Livne,Garen Markarian
The Routledge Companion to Fair Value in Accounting Book PDF

Author : Gilad Livne,Garen Markarian
Publisher : Routledge
Page : 814 pages
File Size : 46,8 Mb
Release : 2018-06-13
Category : Business & Economics
ISBN : 9781317221319

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The Routledge Companion to Fair Value in Accounting by Gilad Livne,Garen Markarian Pdf

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.

The Routledge Companion to Accounting History

John Richard Edwards,Stephen P. Walker
The Routledge Companion to Accounting History Book PDF

Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Page : 1148 pages
File Size : 52,8 Mb
Release : 2009-05-07
Category : Business & Economics
ISBN : 9781135230876

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The Routledge Companion to Accounting History by John Richard Edwards,Stephen P. Walker Pdf

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.

The Routledge Companion to Fair Value and Financial Reporting

Peter Walton
The Routledge Companion to Fair Value and Financial Reporting Book PDF

Author : Peter Walton
Publisher : Routledge
Page : 418 pages
File Size : 46,6 Mb
Release : 2012-08-21
Category : Business & Economics
ISBN : 9781136713095

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The Routledge Companion to Fair Value and Financial Reporting by Peter Walton Pdf

Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: 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 perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, 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.

The Routledge Companion to Critical Accounting

Robin Roslender
The Routledge Companion to Critical Accounting Book PDF

Author : Robin Roslender
Publisher : Routledge
Page : 476 pages
File Size : 55,7 Mb
Release : 2017-09-11
Category : Business & Economics
ISBN : 9781317686736

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The Routledge Companion to Critical Accounting by Robin Roslender Pdf

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.

The Routledge Companion to Auditing

David Hay,W. Robert Knechel,Marleen Willekens
The Routledge Companion to Auditing Book PDF

Author : David Hay,W. Robert Knechel,Marleen Willekens
Publisher : Routledge
Page : 364 pages
File Size : 43,8 Mb
Release : 2014-09-15
Category : Business & Economics
ISBN : 9781136210358

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The Routledge Companion to Auditing by David Hay,W. Robert Knechel,Marleen Willekens Pdf

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.

The Routledge Companion to Accounting in Emerging Economies

Pauline Weetman,Ioannis Tsalavoutas
The Routledge Companion to Accounting in Emerging Economies Book PDF

Author : Pauline Weetman,Ioannis Tsalavoutas
Publisher : Routledge
Page : 408 pages
File Size : 42,8 Mb
Release : 2019-07-23
Category : Business & Economics
ISBN : 9781351128483

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The Routledge Companion to Accounting in Emerging Economies by Pauline Weetman,Ioannis Tsalavoutas Pdf

As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.

The Routledge Companion to Accounting Communication

Lisa Jack,Jane Davison,Russell Craig
The Routledge Companion to Accounting Communication Book PDF

Author : Lisa Jack,Jane Davison,Russell Craig
Publisher : Routledge
Page : 266 pages
File Size : 40,7 Mb
Release : 2013-05-02
Category : Business & Economics
ISBN : 9781135071585

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The Routledge Companion to Accounting Communication by Lisa Jack,Jane Davison,Russell Craig Pdf

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.

The Routledge Companion to Contemporary Brand Management

Francesca Dall'Olmo Riley,Jaywant Singh,Charles Blankson
The Routledge Companion to Contemporary Brand Management Book PDF

Author : Francesca Dall'Olmo Riley,Jaywant Singh,Charles Blankson
Publisher : Routledge
Page : 617 pages
File Size : 49,6 Mb
Release : 2016-07-15
Category : Business & Economics
ISBN : 9781317751588

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The Routledge Companion to Contemporary Brand Management by Francesca Dall'Olmo Riley,Jaywant Singh,Charles Blankson Pdf

The amount and range of brand related literature published in the last fifty years can be overwhelming for brand scholars. This Companion provides a uniquely comprehensive overview of contemporary issues in brand management research, and the challenges faced by brands and their managers. Original contributions from an international range of established and emerging scholars from Europe, US, Asia and Africa, provide a diverse range of insights on different areas of branding, reflecting the state of the art and insights into future challenges. Designed to provide not only a comprehensive overview, but also to stimulate new insights, this will be an essential resource for researchers, educators and advanced students in branding and brand management, consumer behaviour, marketing and advertising.

The Routledge Companion to Critical Management Studies

Anshuman Prasad,Pushkala Prasad,Albert J. Mills,Jean Helms Mills
The Routledge Companion to Critical Management Studies Book PDF

Author : Anshuman Prasad,Pushkala Prasad,Albert J. Mills,Jean Helms Mills
Publisher : Routledge
Page : 418 pages
File Size : 44,8 Mb
Release : 2015-08-14
Category : Business & Economics
ISBN : 9781134511235

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The Routledge Companion to Critical Management Studies by Anshuman Prasad,Pushkala Prasad,Albert J. Mills,Jean Helms Mills Pdf

The scholarly field of Critical Management Studies (CMS) is in a state of flux. Against a backdrop of dramatic global shifts, CMS scholarship has lately taken a number of new and exciting directions and, at times, challenged older critical voices. Novel theoretical frameworks and diverse research interests mark the CMS field as never before. Interrogating conventional critiques of management and arguing for fresh approaches, The Routledge Companion to Critical Management Studies captures this intellectual ferment and new spirit of inquiry within CMS, and showcases the pluralistic generation of CMS scholars that has emerged in recent years. Setting the scene for a crucial period for the discipline, this insightful volume covers new ground and essential areas grouped under the following themes: Critique and its (dis-)contents Difference, otherness, marginality Knowledge at the crossroads History and discourse Global predicaments. Drawing on the expertise of an international team of contributing scholars, The Routledge Companion to Critical Management Studies is a rich resource and the perfect reference tool for students and researchers of management and organization.

The Routledge Companion to Financial Services Marketing

Tina Harrison,Hooman Estelami
The Routledge Companion to Financial Services Marketing Book PDF

Author : Tina Harrison,Hooman Estelami
Publisher : Routledge
Page : 897 pages
File Size : 46,6 Mb
Release : 2014-12-05
Category : Business & Economics
ISBN : 9781134095629

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The Routledge Companion to Financial Services Marketing by Tina Harrison,Hooman Estelami Pdf

Interest in Financial Services Marketing has grown hugely over the last few decades, particularly since the financial crisis, which scarred the industry and its relationship with customers. It reflects the importance of the financial services industry to the economies of every nation and the realisation that the consumption and marketing of financial services differs from that of tangible goods and indeed many other intangible services. This book is therefore a timely and much needed comprehensive compendium that reflects the development and maturation of the research domain, and pulls together, in a single volume, the current state of thinking and debate. The events associated with the financial crisis have highlighted that there is a need for banks and other financial institutions to understand how to rebuild trust and confidence, improve relationships and derive value from the marketing process. Edited by an international team of experts, this book will provide the latest thinking on how to manage such challenges and will be vital reading for students and lecturers in financial services marketing, policy makers and practitioners.

The Routledge Companion to Alternative Organization

Martin Parker,George Cheney,Valérie Fournier,Chris Land
The Routledge Companion to Alternative Organization Book PDF

Author : Martin Parker,George Cheney,Valérie Fournier,Chris Land
Publisher : Routledge
Page : 386 pages
File Size : 52,6 Mb
Release : 2014-01-03
Category : Business & Economics
ISBN : 9781135005399

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The Routledge Companion to Alternative Organization by Martin Parker,George Cheney,Valérie Fournier,Chris Land Pdf

Despite the Great Recession, slightly different forms of global capitalism are still portrayed as the only game in town by the vast majority of people in power in the world today. Unbridled growth, trade liberalisation, and competition are advocated as the only or best ways of organizing the contemporary world. Unemployment, yawning gaps between rich and poor, political disengagement, and environmental devastation are too often seen as acceptable ‘side effects’ of the dominance of neo-liberalism. But the reality is that capitalism has always been contested and that people have created many other ways of providing for themselves. This book explores economic and organizational possibilities which extend far beyond the narrow imagination of economists and management theorists. Chapters on co-operatives, community currencies, the transition movement, scrounging, co-housing and much more paints a rich picture of the ways in which another word is not only possible, but already taking shape. The aim of this companion is to move beyond complaining about the present and into exploring this diversity of organisational possibilities. Our starting point is a critical analysis of contemporary global capitalism is merely the opening for thinking about organizing as a form of politics by other means, and one that can be driven by the values of solidarity, freedom and responsibility. This comprehensive companion with an international cast of contributors gives voice to forms of organizing which remain unrepresented or marginalised in organizational studies and conventional politics, yet which offer more promising grounds for social and environmental justice. It is a valuable resource for students, activists and researchers interested in alternative approaches to economy and society in a variety of disciplinary and interdisciplinary fields.

The Routledge Companion to Arts Marketing

Daragh O'Reilly,Ruth Rentschler,Theresa A. Kirchner
The Routledge Companion to Arts Marketing Book PDF

Author : Daragh O'Reilly,Ruth Rentschler,Theresa A. Kirchner
Publisher : Routledge
Page : 444 pages
File Size : 50,6 Mb
Release : 2013-12-17
Category : Art
ISBN : 9781135012212

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The Routledge Companion to Arts Marketing by Daragh O'Reilly,Ruth Rentschler,Theresa A. Kirchner Pdf

The relationship between the arts and marketing has been growing ever more complex, as the proliferation of new technologies and social media has opened up new forms of communication. This book covers the broad and involved relationship between the arts and marketing. It frames "arts marketing" in the context of wider, related issues, such as the creative and cultural industries, cultural policy and arts funding, developments in the different art forms and the impact of environmental forces on arts business models and markets. The Routledge Companion to Arts Marketing provides a comprehensive, up-to-date reference guide that incorporates current analyses of arts marketing topics by leaders of academic research in the field. As such, it will be a key resource for the next generation of arts marketing scholars and teachers and will constitute the single most authoritative guide on the subject internationally.