The Routledge Companion To Financial Accounting Theory

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The Routledge Companion to Financial Accounting Theory

Stewart Jones
The Routledge Companion to Financial Accounting Theory Book PDF

Author : Stewart Jones
Publisher : Routledge
Page : 559 pages
File Size : 53,8 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 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 : 954 pages
File Size : 48,8 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 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 : 46,9 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 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 : 55,8 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 Critical Accounting

Robin Roslender
The Routledge Companion to Critical Accounting Book PDF

Author : Robin Roslender
Publisher : Routledge
Page : 476 pages
File Size : 43,9 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 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 : 369 pages
File Size : 44,9 Mb
Release : 2013-05-02
Category : Business & Economics
ISBN : 9781135071578

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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 Fair Value and Financial Reporting

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

Author : Peter J. Walton
Publisher : Routledge
Page : 418 pages
File Size : 42,8 Mb
Release : 2007
Category : Business & Economics
ISBN : 9780415423564

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

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.

The Routledge Companion to Accounting and Risk

Margaret Woods,Philip Linsley
The Routledge Companion to Accounting and Risk Book PDF

Author : Margaret Woods,Philip Linsley
Publisher : Routledge
Page : 310 pages
File Size : 47,8 Mb
Release : 2017-03-27
Category : Business & Economics
ISBN : 9781317507932

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The Routledge Companion to Accounting and Risk by Margaret Woods,Philip Linsley Pdf

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.

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 : 786 pages
File Size : 49,6 Mb
Release : 2020-04-15
Category : Business & Economics
ISBN : 9781351238861

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

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.

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 : 387 pages
File Size : 53,7 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, 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 : 495 pages
File Size : 41,6 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 Philanthropy

Tobias Jung,Susan D. Phillips,Jenny Harrow
The Routledge Companion to Philanthropy Book PDF

Author : Tobias Jung,Susan D. Phillips,Jenny Harrow
Publisher : Routledge
Page : 553 pages
File Size : 54,8 Mb
Release : 2016-05-17
Category : Business & Economics
ISBN : 9781317579717

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The Routledge Companion to Philanthropy by Tobias Jung,Susan D. Phillips,Jenny Harrow Pdf

Philanthropy – the use of private resources for public purposes – is undergoing a transformation, both in practice and as an emerging field of study. Expectations of what philanthropy can achieve have risen significantly in recent years, reflecting a substantial, but uneven, increase in global wealth and the rolling back of state services in anticipation that philanthropy will fill the void. In addition to this, experiments with entrepreneurial and venture philanthropy are producing novel intersections of the public, non-profit and private spheres, accompanied by new kinds of partnerships and hybrid organisational forms. The Routledge Companion to Philanthropy examines these changes and other challenges that philanthropists and philanthropic organisations face. With contributions from an international team of leading contemporary thinkers on philanthropy, this Companion provides an introduction to, and critical exploration of, philanthropy; discussing current theories, research and the diverse professional practices within the field from a variety of disciplinary perspectives. The Routledge Companion to Philanthropy is a rich and valuable resource for students, researchers, practitioners and policymakers working in or interested in philanthropy.

The Routledge Companion to Network Industries

Matthias Finger,Christian Jaag
The Routledge Companion to Network Industries Book PDF

Author : Matthias Finger,Christian Jaag
Publisher : Routledge
Page : 424 pages
File Size : 53,8 Mb
Release : 2015-11-19
Category : Business & Economics
ISBN : 9781317668084

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The Routledge Companion to Network Industries by Matthias Finger,Christian Jaag Pdf

In recent decades, network industries around the world have gone through periods of de- and re-regulation. With vast amounts of sometimes conflicting research carried out into specific network industries, the time has come for a critical over-arching assessment of this entire industry in order to provide a platform of understanding to aid future research and practice. This comprehensive resource provides an orientation for academics, policy makers and managers as to the main economic, regulatory and commercial challenges in the network industries. The book is split into sections covering market, policy, regulation, management perspectives, whilst all of the key network industries are covered, including energy, transport, water and telecommunications. Overseen by world-class Editors and experts in the field, this inter-disciplinary resource is essential reading for students and researchers in international business, industrial economics and the industries.

The Development of Accounting Theory (RLE Accounting)

Michael Gaffikin,Michael Aitken
The Development of Accounting Theory RLE Accounting Book PDF

Author : Michael Gaffikin,Michael Aitken
Publisher : Routledge
Page : 283 pages
File Size : 41,5 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134707164

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The Development of Accounting Theory (RLE Accounting) by Michael Gaffikin,Michael Aitken Pdf

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.

The Routledge Companion to Strategic Risk Management

Torben Andersen
The Routledge Companion to Strategic Risk Management Book PDF

Author : Torben Andersen
Publisher : Routledge
Page : 543 pages
File Size : 53,7 Mb
Release : 2015-12-22
Category : Business & Economics
ISBN : 9781317703990

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The Routledge Companion to Strategic Risk Management by Torben Andersen Pdf

Managing risk in and across organizations has always been of vital importance, both for individual firms and for the globalized economy more generally. With the global financial crisis, a dramatic lesson was learnt about what happens when risk is underestimated, misinterpreted, or even overlooked. Many possible solutions have been competing for international recognition, yet, there is little empirical evidence to support the purported effectiveness of these regulations and structured control approaches, which leaves the field wide open for further interpretation and conceptual development. This comprehensive book pulls together a team of experts from around the world in a range of key disciplines such as management, economics and accounting, to provide a comprehensive resource detailing everything that needs to be known in this emerging area. With no single text currently available, the book fills a much needed gap in our current understanding of strategic risk management, offering the potential to advance research efforts and enhance our approaches to effective risk management practices. Edited by a globally recognized expert on strategic risk management, this book will be an essential reference for students, researchers, and professionals with an interest in risk management, strategic management and finance.