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Author : Abraham J. Briloff
Publisher : HarperCollins Publishers
Page : 312 pages
File Size : 44,9 Mb
Release : 1981
Category : Accounting
ISBN : UCAL:B4402077
Author : Matthew Gill
Publisher : OUP Oxford
Page : 208 pages
File Size : 45,9 Mb
Release : 2011-03-24
Category : Business & Economics
ISBN : 9780191615863
Accounting is the language of business, increasingly standardized across the world through powerful global corporations: a technical skill used to reach the correct, unquestionable answer. Yet, as recent corporate scandals have shown, a whole range of financial professionals (auditors, bankers, analysts, company directors) can collectively fail to question dubious actions. How can this be possible? To understand such failures, this book explores how accountants construct the technical knowledge they deem relevant to decision-making. In doing so, it not only offers a new way to understand deviance and scandals, but also suggests a reappraisal of accounting knowledge which has important implications for everyday commercial life. The book's findings are based on interviews with chartered accountants working in the largest accountancy practices in London. The interviews reveal that although accounting decisions seem clear after they have been made, the process of making them is contested and opaque. Yet accountants nonetheless tend to describe their work as if it were straightforward and technical. Accountants' Truth digs beneath the surface to explore how accountants actually construct knowledge, and draws out the implications of that process with respect to issues such as professionalism, performance, transparency, and ethics. This important book concludes that accountants' technical discourse undermines their ethical reasoning by obscuring the ways in which accounting decisions must be thought through in practice. Accountants with particular ethical perspectives more readily understand and construct particular types of knowledge, so the two issues of knowledge and of ethics are inseparable. Increasingly technical accounting rules can therefore counterproductive. Instead, our best approach to avoiding future scandals is to redefine and reinvigorate professional ethics in the financial world.
Author : Goel
Publisher : Excel Books India
Page : 542 pages
File Size : 55,6 Mb
Release : 2009
Category : Electronic
ISBN : 8174465537
Author : Dr. Felicia O. Olagbemi CPA
Publisher : Xlibris Corporation
Page : 181 pages
File Size : 51,8 Mb
Release : 2011-05-11
Category : Business & Economics
ISBN : 1462861083
There is no available information at this time.
Author : Charles Edward Lindblom
Publisher : Manchester University Press
Page : 216 pages
File Size : 42,6 Mb
Release : 1984
Category : Accounting
ISBN : 0719017556
Author : Maheshwari S.N. & Maheshwari S.K.
Publisher : Vikas Publishing House
Page : 1432 pages
File Size : 40,8 Mb
Release : 2024-06-14
Category : Business & Economics
ISBN : 9789354535000
Corporate Accounting is a comprehensive textbook on accounting for different types of corporate bodies, in tune with the growing importance and accounting complexities of the corporate form of business. The book is divided into three convenient sections, each comprising independent chapters dealing with a particular aspect of corporate accounting. It deals exhaustively with the course requirements of students preparing for BCom, MCom, MBA and professional examinations conducted by different institutions, such as the Institute of Chartered Accountants of India (ICAI), the Indian Institute of Bankers (IIB), the Institute of Company Secretaries of India (ICSI) and the Institute of Cost Accountants of India (ICAI).
Author : Andrew Higson
Publisher : SAGE
Page : 242 pages
File Size : 40,6 Mb
Release : 2002-12-13
Category : Business & Economics
ISBN : 9781412932424
`This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management′s motivations to fraud. Special features of this book include: - A critical examination of accounting ′theory′ - Senior practitioners′ insights on ′a true and fair view′ - An exploration of ′the financial reporting expectations gap′ - A discussion of the nature of ′corporate performance′ - An examination of corporate fraud - An examination of the implications of ′real-time′ reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.
Author : Reginald Tomas Lee
Publisher : Business Expert Press
Page : 178 pages
File Size : 45,5 Mb
Release : 2018-12-06
Category : Business & Economics
ISBN : 9781631578809
Strategic Cost Transformation offers a new framework, business domain management, which creates a comprehensive picture of your organization for improved cash based decision-making. Your product costs $2.86 to make. What does the number tell you about your operations, how effectively they were run, demand, or how much money you spent on capacity? Nothing. Shouldn’t you know? Accounting information creates a limited picture of operations and true cash performance. Strategic Cost Transformation offers a new framework, business domain management, which creates a comprehensive picture of your organization for improved cash based decision-making.
Author : Kenneth MacNeal
Publisher : Unknown
Page : 358 pages
File Size : 55,8 Mb
Release : 1939
Category : Accounting
ISBN : UCAL:B4402064
Author : Philip W. Bell
Publisher : Routledge
Page : 363 pages
File Size : 51,9 Mb
Release : 2018-12-07
Category : Business & Economics
ISBN : 9781135666330
First Published in 1998. Routledge is an imprint of Taylor & Francis, an informa company.
Author : J. Edward Ketz
Publisher : Taylor & Francis
Page : 448 pages
File Size : 55,5 Mb
Release : 2006
Category : Business & Economics
ISBN : 0415350808
The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.
Author : Michael Chatfield,Richard Vangermeersch
Publisher : Routledge
Page : 1206 pages
File Size : 45,7 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134675524
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
Author : United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Publisher : Unknown
Page : 1242 pages
File Size : 55,5 Mb
Release : 1985
Category : Auditors
ISBN : PSU:000011990376
Author : Robert W. Kolb
Publisher : SAGE Publications
Page : 7348 pages
File Size : 53,8 Mb
Release : 2018-03-27
Category : Business & Economics
ISBN : 9781483381541
Thoroughly revised, updated, and expanded, The SAGE Encyclopedia of Business Ethics and Society, Second Edition explores current topics, such as mass social media, cookies, and cyber-attacks, as well as traditional issues including accounting, discrimination, environmental concerns, and management. The new edition also includes an in-depth examination of current and recent ethical affairs, such as the dangerous work environments of off-shore factories for Western retailers, the negligence resulting in the 2010 BP oil spill, the gender wage gap, the minimum wage debate and increasing income disparity, and the unparalleled level of debt in the U.S. and other countries with the challenges it presents to many societies and the considerable impact on the ethics of intergenerational wealth transfers. Key Features Include: Seven volumes, available in both electronic and print formats, contain more than 1,200 signed entries by significant figures in the field Cross-references and suggestions for further readings to guide students to in-depth resources Thematic Reader′s Guide groups related entries by general topics Index allows for thorough browse-and-search capabilities in the electronic edition
Author : Adrian Henriques
Publisher : Routledge
Page : 193 pages
File Size : 51,8 Mb
Release : 2013-09-05
Category : Business & Economics
ISBN : 9781136568763
'Whether you are an accounting standard setter a corporate lawyer or an activist member of an NGO you will find ideas here which challenge previously held views and demand your consideration.' Roger Adams Executive Director - Technical Association of Chartered Certified Accountants 'This book will help business leaders understand the values and principles which underpin business integrity and why transparency needs to be taken to the heart of the decision-making process.' John Christensen Director Tax Justice Network International Secretariat 'This book is a timely exploration of what?transpa.