The global financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book details 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. This interdisciplinary book uniquely focuses on the organizational structures and procedures to enable transnational rule setting in accounting, which will prove invaluable to accounting practitioners. Researchers and students in accounting studies, international political economy and economic sociology will find this compendium an informative resource.

The social economy sector (SES) faces pressures for greater accountability to their funders, users, and citizens, and a growing need to report good practices in the social, economic, and financial impact that they have on the community. However, these entities often face difficulties related to the lack of an accounting framework that allows them to properly disseminate the results of their activities. Thus, practices that involve financial reporting and an assessment of their social, economic, and financial impact are needed to improve their accountability, sustainability, and operational performance. Modernization and Accountability in the Social Economy Sector is an essential reference source that discusses future avenues of development for the management of SES entities, accounting, control in SES management, and measures of performance in the SES. Featuring research on topics such as online communication, social accounting, and value reporting, this book is ideal for managers, financial consultants, academicians, researchers, and students interested in accounting, management, internal control, auditing, and technology use in the SES.

Recent events have revealed that many healthcare workers are subject to very high levels of occupational stress. This has become particularly salient during the COVID-19 crisis. Recent research indicates that, due to a variety of occupational stressors, healthcare workers are at risk for a variety of mental and physical ailments. Unfortunately, the literature on this topic is widely dispersed among a number of fields, from psychology to medicine to other professions. This book assembles the state-of-the-art research from these various fields into one volume that will allow clinicians, researchers, educators and administrators to understand the extent of specific risks, their prevention, and treatment. It draws attention to the emerging issue of stress-related illness in healthcare and multiple individual topics within this domain. This book is of interest to researchers and practitioners in clinical psychology, organizational psychology, and occupational health. Also, to the healthcare workers themselves that might be looking for ideas about how to manage stress for themselves or their coworkers. Finally, this book will be of interest to health administrators seeking to reduce negative outcomes in their employees.