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Books > Business & Economics > Finance & accounting > Accounting

Mandatory Non-financial Risk-Related Disclosure - Measurement Problems and Usefulness for Investors (Hardcover, 1st ed. 2020):... Mandatory Non-financial Risk-Related Disclosure - Measurement Problems and Usefulness for Investors (Hardcover, 1st ed. 2020)
Stefania Veltri
R3,365 Discovery Miles 33 650 Ships in 10 - 15 working days

This book focuses on the impact of the disclosure of non-financial risk, which could be seen as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU Directive. The author analyses whether the switch from voluntary to mandatory NFI enhance the quality of disclosed NF risk-related information and the usefulness of the risk disclosure for investors. The book focuses specifically on the mandatory disclosure of non-financial (NF) risks as required by the EU Directive for listed Italian companies, investigating both the state of art of its disclosure and its usefulness for investors. In doing so, the book contributes to fill two relevant gaps in risk literature. The first research gap is related to the insufficient investigation of the disclosure of NF risks. Companies mandated to disclose risk-related information focused mainly on financial risks, in spite of the width of the definition of risk, conceived as information about any opportunity, danger, threat, or exposure that has or could impact the company in the future. The second gap is that empirical evidence about the effects of corporate risk disclosures is still limited, and the potential benefits of the disclosure of information on risks have not been fully explored. In particular, the relationship between risk disclosures and firm value is under researched, as the risk literature mainly focuses on the incentives question, related to the motives for which companies decide to disclose. The research in this book focuses on Italy, a country that provides a unique opportunity to examine the impact of mandatory NF risk disclosure on firm market value, being one of the biggest industrial European countries that had not mandatory legislation for NFI disclosure, and also one of the leading countries in voluntary corporate social responsibility (CSR) reporting at an international level. It has been carried out in the fiscal year 2017, the first year of the application of the mandatory NF disclosure for obliged Italian listed PIEs. The book contributes both to the measurement literature, as it presents a self-constructed quality NF risks and to the value relevance analysis literature, providing evidence of the usefulness of financial and non-financial risk-related disclosures in the Italian context.

Environmental Accounting - Commitment or Propaganda (Hardcover): Martin Freedman, Bikki Jaggi Environmental Accounting - Commitment or Propaganda (Hardcover)
Martin Freedman, Bikki Jaggi
R3,552 Discovery Miles 35 520 Ships in 12 - 19 working days

In the two years since the publication of the last volume of this series, the planet has witnessed some devastating environmental events some of which can be attributed to human causes. However, we have also seen the world uniting (except mainly for the United States and Australia) to reduce greenhouse gases and hopefully slowdown global warming. Recognizing that sustainable development is a way that can lead to well being of the society in the long run, most of the world has therefore agreed to ratify the Kyoto Protocol.
There is hope that the USA and other industrialized countries will ratify the Protocol and all countries including China and India, which are exempt from emission cuts, will make efforts to reduce pollution emissions beyond the limit set by the Protocol. Economic growth in China and India is resulting in a rapid increase in the greenhouse gas emissions in those countries. It is especially important that plants in India and China use newer pollution technologies in generating electricity to meet their energy needs. Their continued participation in the dialogue is important to control pollution emissions beyond the Kyoto Protocol.
Environmental issues are multi-faceted and they are being debated in several disciplines. These issues may be technical, legal, economical, measurement, managerial, or ethical in nature, and different disciplines focus on the issues of interest to them. Accounting is primarily concerned with measurement of pollution-related performance and cost, and reporting of this information to stakeholders. Consistent with the goals of Sarbanes-Oxley Act, it is important that accounting regains its lost credibility and provides reliablepollution-related information to the stakeholders so that they evaluate their risk properly. This volume contains papers which deal with some of the important issues related to pollution information and should of interest to investors, management, regulators and other individuals interested in environmental accounting.
Several papers contained in this volume deal with disclosure of environmental information. Some papers examine what motivates environmental disclosures, whereas other examine whether environmental reporting reflects any real commitment or it is merely a propaganda ploy. While some firms may be genuinely interested in reporting their environmental performance correctly, others may use it as a tool to look good. Another paper in this issue shows that an alignment of management commitment, strategic planning and proactive managerial actions result in better environmental performance and this leads to better return on investment. Though there is no uniform format for reporting environmental information, the last paper in this issue provides discussion on integrating the living systems theory with the accounting disclosure model. In brief, this issue contains several interesting articles dealing with different aspects of environmental disclosures.
*Addresses the Kyoto Protocol on an international level
*Discusses how an accountant measures pollution-related performance and cost
*Investigates the motive behind disclosure of environmental information

Advances in Public Economics (Hardcover, 2000 ed.): Robin Boadway, Baldev. Raj Advances in Public Economics (Hardcover, 2000 ed.)
Robin Boadway, Baldev. Raj
R2,975 Discovery Miles 29 750 Ships in 10 - 15 working days

Thisbookisacollectionofeightpapersthatwerepublished in aspecial symposium issueofEmpirical Economicsdur- ing 1999. These papers cover several areasofinterest in contemporary public economics, including tax incidence, underground economy, welfare system, fiscal federalism, public infrastructure and the growth of government. The contributionsutilizeavarietyofquantitativetoolsofanaly- sis,includingappliedeconometrics,appliedgeneralequilib- rium modeling analysis, technical efficiency analysis and institutional analysis. The introductory essay in the book summarizes the contributionsofapplied public economics papers inthisbookandplacesthem inabroadercontextof modempublicfinanceeconomictheory.Theobjectiveofthe bookistomaketheseessaysavailableinaconvenientform toscholarsandstudentsengaged inresearchonpublic pol- icytopicsaswell astoinstructorsofcoursesinpubliceco- nomics, both undergraduate and graduate. A briefmotiva- tionforthebookisgivenbelow. Thestudyofpubliceconomicshasexperiencedanumber of dramatic changes during the past two decades. These changes have revolutionized, in a fundamental way, the subjectofpublic economics. This is due largely to several majordevelopments ineconomictheory,includingtheroles ofinformation theory and game theory along with its de- rivative theories, such as designofinstitutions as well as inter-temporal analysis. These economic theory develop- ments have altered in a fundamental way the way econo- mists and policy analysts perceive the roleofgovernment. Alsothesedevelopmentshavecalledintoquestiontheabil- ityofgovernmentstocarryoutsomeofitstraditionaltasks, particularly the efficient design of redistribution and tax systems. The theoretical research in public economics has contributedtothedevelopmentofnew instrumentsand ap- proaches to tackle problemsofeconomic policy in a more effectivemanner.Giventhattheevaluationofpolicyoptions requiresasoundunderstandingofboththenatureandmag- nitudeofeconomic,behaviouralandinstitutionalconstraints Preface VI thatarefaced bygovernments,there isaneedforempirical analysisofunderlyingpolicyquestionsandissues. Thiscollectionofessays on empirical finance indicates thatempiricalassessmentispossibleusingarichanddiverse setofempirical approaches. The various papers exemplify someofthevarioustechniquesthatcan beused byapplied researchersforsheddinglightonthequestionsofinterestin appliedpublicfinanceanditsapplications.

Flow of Funds Analysis - Innovation and Development (Hardcover, 1st ed. 2020): Nan Zhang Flow of Funds Analysis - Innovation and Development (Hardcover, 1st ed. 2020)
Nan Zhang
R4,261 Discovery Miles 42 610 Ships in 12 - 19 working days

This book discusses the theory, methods, and applications of flow of funds analysis. The book integrates the basic principles of economic statistics, financial accounts, international finance, econometric models, and financial network analysis, providing a systematic and comprehensive introduction to the interconnection between these research fields. It thus provides the reader with the intellectual groundwork indispensable for understanding the workings and interactions of today's globalized financial markets. The main focus of the book is how to observe the flow of funds in macroeconomics, how to measure the global flow of funds (GFF), and how to use GFF data to carry out an analysis. Based on the statistical framework for measuring GFF under the System of National Accounts, the book identifies the systematic relationship of financial linkages among economic sectors and with the rest of the world while integrating data sources that include stock data, geographically broken down by country-region, and selected financial instruments. It sets out the GFF concept and constructs a GFF matrix (metadata) on a from-whom-to-whom basis within a country-by-country pattern. Lastly, an established GFF matrix table is used to conduct an empirical study including an econometric model and financial network analysis.

Advances in Accounting Information Systems (Hardcover): Steven G. Sutton Advances in Accounting Information Systems (Hardcover)
Steven G. Sutton
R3,453 Discovery Miles 34 530 Ships in 12 - 19 working days

This series is dedicated to developments in accounting information systems. Each volume is structured into three sections: information systems practice and theory; information systems and the accounting/auditing environment; and perspectives on information systems research. This volume includes evidence from three experiments relating to the effect of socioeconomic background on computer anxiety and performance. Other areas covered include audit expert system development, users affective responses to information systems through an empirical comparison of four operationalizations, articulating accounting database queries, audit decision aids and integrating group support systems into the accounting environment.

International Financial Reporting Standards and New Directions in Earnings Management (Hardcover): Jonas Da Silva Oliveira,... International Financial Reporting Standards and New Directions in Earnings Management (Hardcover)
Jonas Da Silva Oliveira, Graca Maria Do Carmo Azevedo, Augusta Da Conceicao Santos Ferreira
R6,043 Discovery Miles 60 430 Ships in 10 - 15 working days

The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.

Improving Accounting Reliability - Solvency, Insolvency, and Future Cash Flows (Hardcover): Henning Kirkegaard Improving Accounting Reliability - Solvency, Insolvency, and Future Cash Flows (Hardcover)
Henning Kirkegaard
R2,823 Discovery Miles 28 230 Ships in 10 - 15 working days

The traditional model for financial statements is so unreliable, maintains Kirkegaard, that even the most meticulously prepared statement cannot give a true and fair view of the financial health of a business. Statements should be dynamic, current, complete, and comprehensible. Based on strong and well-founded criticism of the traditional accounting model, with its guiding concepts of profit and owners' equity, Kirkegaard proposes a model that concentrates on a company's solvency or insolvency at a given time. With that, it becomes possible to employ modern information technology to predict future liquidity problems early on, thus helping to limit or prevent future losses. A challenging, provocative work for professional accountants and their academic colleagues.

Unforeseen, sudden collapses in business and banking are tragic, familiar phenomena. Creditors suffer huge losses and critics cry, Where was the auditor? Ironically, in most cases the balance sheet published prior to the collapse gave no warning signals. Often it showed a nice owners' equity, and thus the auditors failed to sound an alarm in time. Kirkegaard attributes the lack of advance warning largely to the inadequacy of financial statements. They are so unreliable that even the most meticulously prepared statement cannot give a true, fair view of a business's financial health. Statements should be dynamic, current, complete, and comprehensible. Most importantly, instead of focusing on profit and owners' equity, financial statements should concentrate on a firM's solvency or insolvency. It then becomes possible, using modern technology, to anticipate liquidity problems before they occur, therefore limiting or even preventing future losses. This is precisely the essence of the new model Kirkegaard proposes and develops with forceful clarity. His book will prove to be essential reading, not only for professional and academic accountants, but also for investors, corporate management, and skilled observers of the business scene.

Some of the provocative, challenging ideas that Kirkegaard offers in his book: DEGREESL DEGREESL *The accounting theory which we know at present is in a state of apathy and resistance to change. DEGREESL DEGREESL *Enterprises which are already insolvent but not yet illiquid are dangerous to their creditors DEGREESL DEGREESL *It is impossible to accurately describe the financial position of a business enterprise using traditional financial statements DEGREESL DEGREESL *The concept of time has been a stepchild in accounting theory DEGREESL DEGREESL *It is wrong to believe that the task of accounting is to determine a firM's financial position. Accounting should be concerned with what DEGREESIwe can say DEGREESR about the financial position DEGREESL DEGREESL *The financial statements of the future can be made logically complete, and therefore clean and easy to understand. They can also be made up to date, and used to show the financial situation right now, which will make them reliable.

Envisioning a New Accountability (Hardcover, New): Cheryl R Lehman Envisioning a New Accountability (Hardcover, New)
Cheryl R Lehman
R3,329 Discovery Miles 33 290 Ships in 12 - 19 working days

Sustainable environments, global networks, ethical financial reporting, and emancipatory accounting are increasingly shaping social and accounting dialogue. This volume contributes to a visionary accounting practice in its expansive coverage of issues and geographical perspectives prompting changes in social beliefs and levers of power. Examining these concerns with surveys and contributions from Australasia, North America, Europe, and Africa, the authors expose significant influences of the World Bank, the nature of global social investment funds, and how social responsibility is defined, perceived, and managed. Corporate and government accountability, enhancing the integrity of audited financial statements, and reforming balances of nature and power, are among the dialogue in this volume. Revealing the interconnectedness of accounting practice, corporate social responsibility, technology, the natural environment, spirituality and behavior, the authors provide new visions and potential for enhancing social policies and economic justice.

An Accounting Thesaurus - 500 years of accounting (Hardcover): Richard L Chambers An Accounting Thesaurus - 500 years of accounting (Hardcover)
Richard L Chambers
R1,378 Discovery Miles 13 780 Ships in 12 - 19 working days

A compilation drawn from over 500 years of English language accounting literature reflecting a lifetime of scholarly enquiry, this book comprises over 5000 quotations of between 1-20 lines in length. The book aims to give an historical perspective as well as an up-to-date overview of what accounting and accountants were, are and do, and is intended both as a reference book and a research tool. Its range extends from general interest to the advanced, covering rules, practices and standards, professional and academic opinions, and the social and logical foundations of accounting; it also draws on the work of scholars in other fields that have some bearing on accounting work and thought.

Managerial Economics and Financial Analysis (Hardcover, St ed.): M.S. Bhat, A V Rau Managerial Economics and Financial Analysis (Hardcover, St ed.)
M.S. Bhat, A V Rau
R2,352 R1,995 Discovery Miles 19 950 Save R357 (15%) Ships in 10 - 15 working days
Advances in Accounting Information Systems (Hardcover): Steven G. Sutton Advances in Accounting Information Systems (Hardcover)
Steven G. Sutton
R3,941 Discovery Miles 39 410 Ships in 12 - 19 working days

This is the sixth volume in a series dealing with such topics as information systems practice and theory, information systems and the accounting/auditing environment, and differing perspectives on information systems research.

Advances in Public Interest Accounting (Hardcover): Cheryl R Lehman Advances in Public Interest Accounting (Hardcover)
Cheryl R Lehman; Edited by (associates) Marilyn Neimark, Barbara Dubis Merino, Tony Tinker
R3,454 Discovery Miles 34 540 Ships in 12 - 19 working days

Volume 5 in a series which aims to articulate allegiances underlying accounting practice and research; increase the social self-awareness of accountants; and, encourage them to form new alliances and assume responsibility for the profession's social role.

The Italian and Iberian Influence in Accounting History - The Imperative of Power (Hardcover): Michele Bigoni, Warwick Funnell The Italian and Iberian Influence in Accounting History - The Imperative of Power (Hardcover)
Michele Bigoni, Warwick Funnell
R4,491 Discovery Miles 44 910 Ships in 12 - 19 working days

The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the factory. This book, drawing upon the growing body of work which focuses on Italy and the Iberian Peninsula, demonstrates how accounting practices were effective in the subjugation of single individuals or entire populations, whether Roman Catholic priests, State functionaries, inhabitants of conquered lands or workers. The effectiveness of accounting as a tool of power is linked to its neutral and technical appearance, which makes it difficult for those oppressed and controlled by its practices to oppose it. Its adaptability to different organizational contexts, as documented in The Italian and Iberian Influence in Accounting History, makes it a valuable tool for sustaining existing power relations and reproducing inequalities and exploitation. The Italian and Iberian Influence in Accounting History is vital reading for academics and researchers in the fields of accounting, accounting history, political management and sociology and European history.

Advances in quantitative analysis of finance and accounting (Hardcover): Cheng-Few Lee Advances in quantitative analysis of finance and accounting (Hardcover)
Cheng-Few Lee
R3,451 Discovery Miles 34 510 Ships in 12 - 19 working days

Part of a series which discusses advances in the quantitative analysis of finance and accounting, this volume is the fourth in the series.

Organizational Behavior II. Managing Organizations. A Practical Self-Study Guide (Hardcover): Timea Havar, Daniel Simonovich Organizational Behavior II. Managing Organizations. A Practical Self-Study Guide (Hardcover)
Timea Havar, Daniel Simonovich
R1,076 Discovery Miles 10 760 Ships in 10 - 15 working days
Supplier Price Analysis - A Guide for Purchasing, Accounting and Financial Analysts (Hardcover, New): Richard Newman Supplier Price Analysis - A Guide for Purchasing, Accounting and Financial Analysts (Hardcover, New)
Richard Newman
R2,771 Discovery Miles 27 710 Ships in 10 - 15 working days

A day does not go by that a buyer or purchasing agent does not complete a transaction and have the vague feeling that the price paid was too high. In an easy-to-read guide, Newman explores the subject of price, the components of which are shown to be compatible with information readily available from the supplier's annual report data, among other relevant sources. A simple example demonstrates how to determine the price structure of the supplier. Two complex cases follow, which are analyzed from the buyer's perspective.

This book will help the buyer focus in on those areas of price which can be successfully negotiated as well as how to find the information in a cost-effective manner. It will also help direct buyers' attention to those suppliers who offer the greatest potential for cost reduction.

Advanced Accounting, Global Edition (Paperback, 13th edition): Floyd Beams, Joseph Anthony, Bruce Bettinghaus, Kenneth Smith Advanced Accounting, Global Edition (Paperback, 13th edition)
Floyd Beams, Joseph Anthony, Bruce Bettinghaus, Kenneth Smith
R2,729 Discovery Miles 27 290 Ships in 12 - 19 working days

For undergraduate and graduate courses in advanced accounting. Advanced Accounting is an in -depth guide to accounting that reflects the most up- to- date business developments. This comprehensive textbook addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The 13th Edition offers a better teaching and learning experience by providing real-world context. Students learn how to apply key accounting concepts through studying real -world examples, such as reports from popular companies, and up- to -date coverage of businesses. Accounting students and accounting practitioners alike will find this text useful in preparing or analysing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting.

Global Capital, Human Needs and Social Policies (Hardcover): I. Gough Global Capital, Human Needs and Social Policies (Hardcover)
I. Gough
R4,062 Discovery Miles 40 620 Ships in 12 - 19 working days

Can the needs of capital ever be reconciled with the needs of people? To what extent can social policies bridge the gap between social rights and human welfare, and economic competitiveness in a global world? Building on his previous writings on political economy and human need, Ian Gough throws new light on these perennial questions in a series of penetrating and original essays. The conclusion is upbeat: social policy still has the potential to narrow (though never close) the gap between the drive of capital and the universal needs of people.

Statutory Auditors' Independence in Protecting Stakeholders' Interest - An Empirical Study (Hardcover, 1st ed. 2018):... Statutory Auditors' Independence in Protecting Stakeholders' Interest - An Empirical Study (Hardcover, 1st ed. 2018)
Mitrendu Narayan Roy, Siddhartha Sankar Saha
R6,796 Discovery Miles 67 960 Ships in 12 - 19 working days

Corporate failures and accounting scandals have shaken the foundations of investors' confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statutory auditors in protecting stakeholders' interest and examines the effectiveness of the existing standards and other legal and regulatory requirements in enforcing statutory auditors' independent engagement. It then suggests modifications in those regulations. The study has been made through seven chapters in order to address empirically statutory auditors' independence in protecting stakeholders' interest. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting and auditing.

The History and Tradition of Accounting in Italy (Hardcover): David Alexander, Stefano Adamo, Roberto Pietra, Roberta Fasiello The History and Tradition of Accounting in Italy (Hardcover)
David Alexander, Stefano Adamo, Roberto Pietra, Roberta Fasiello
R4,033 Discovery Miles 40 330 Ships in 12 - 19 working days

Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Advances in Management Accounting (Hardcover): Marc J. Epstein, Kay M. Poston Advances in Management Accounting (Hardcover)
Marc J. Epstein, Kay M. Poston
R3,444 Discovery Miles 34 440 Ships in 12 - 19 working days

This text is part of a series dedicated to the latest developments in management accounting and organizational effectiveness. This particular volume covers areas as diverse as target costing for product safety, Kaizen costing, the relationship between reliance on budgetary control and production subunit performance, and effects of role, empowerment and outcome seriousness.

The Credit Risk of Complex Derivatives (Hardcover, 3rd ed. 2004): E Banks The Credit Risk of Complex Derivatives (Hardcover, 3rd ed. 2004)
E Banks
R4,459 Discovery Miles 44 590 Ships in 10 - 15 working days

Since the publication of the 2nd edition of The Credit Risk of Complex Derivatives in 1997, the world of derivatives has gone through a period of dramatic change in the external operating environment, product and market characteristic and risk management techniques. In the light of these changes, the text has been substantially reorganized, updated and expanded. Several new chapters have been added including: derivative losses risk governance and risk management efforts regulatory initiatives and advances credit risk portfolio models Aimed at clients, intermediaries and regulators, this new edition will be focussed clearly on risk education, risk management and risk disclosure in order to make participation in derivatives more secure, transparent, efficient and beneficial. MARKET 1: Senior Managers; Risk Managers; Compliance Managers; Consultants; Trading and Sales Staff; Quantitative Analysts; Credit Analysts; Regulators MARKET 2: MBA courses

Creative Accounting - The effectiveness of financial reporting in the UK (Hardcover): Trevor Pijper Creative Accounting - The effectiveness of financial reporting in the UK (Hardcover)
Trevor Pijper
R4,339 Discovery Miles 43 390 Ships in 10 - 15 working days

'A welcome contribution to the debate on the changing face of accounting in Britain.' - Financial Times;Since the inception of the Financial Reporting Council in May 1990, the Accounting Standards Board and the Financial Reporting Review Panel have featured prominently in the financial press. Creative Accounting questions whether the new regime is likely to improve financial reporting practices in the United Kingdom. Do financial statements contain useful information? Is the new profit and loss account a reliable measure of financial performance? What significance should be attached to the balance sheet and the gearing ratio? Are UK companies guilty of using financial techniques to improve their reported results? Does the stock market pay any attention to company financial statements? Is there such a thing as creative accounting? What is the role of the auditor? Will the recommendations of the Cadbury Committee help to restore public confidence in financial reporting? In addressing these issues, Creative Accounting highlights the complexities and limitations of company financial statements. It is essential reading for all users of these statements.

Economics of the Indian Steel Industry (Hardcover): Susmita Dasgupta Economics of the Indian Steel Industry (Hardcover)
Susmita Dasgupta
R4,470 Discovery Miles 44 700 Ships in 12 - 19 working days

Steel is the foundational material of modern civilization and constitutes the core of industry, and yet, it is overproduced across the world. This supply glut is reducing margins and turning steel into a sunset industry. Steel consumes as much as four times the amount of raw materials as its produced volume, and the sheer bulk of the steel makes it costly to transport. Because of this, countries prefer to make their own rather than to source it across land and sea. The Indian steel industry has grown from being the tenth largest steel producer in the world in 1991 to emerging as the second largest, after China. This book aims to reveal, through data and the use of simple economic concepts, the mistakes that abound in the discourses surrounding the steel industry. Its main objective is to dispel the many myths that are perpetuated by policy makers and the industry in order to benefit a small coterie of large firms, and discusses how through such favours the Indian steel industry is set to lose out in terms of margins, products and growth in technology. It covers the unique role of the Indian state in the development of the broad base of steel production, and observes the change in the direction in policy, which reverses the economic equality of the past and promotes collusion among oligopolies leading to overexpansion in capacities. Economics of the Indian Steel Industry will be of interest to students of industrial economics and corporate strategy, as well as financial managers and policy makers.

Management Accounting - Feed Forward and Asian Perspectives (Hardcover, 2003 ed.): A. Nishimura Management Accounting - Feed Forward and Asian Perspectives (Hardcover, 2003 ed.)
A. Nishimura
R2,865 Discovery Miles 28 650 Ships in 10 - 15 working days

The book examines present management accounting issues in light of Japanese experiences and describes the importance and meaning of feed forward management accounting. Recognizing that Japanese management not only learned from the West, but also grew out of it, the book explores the underlying philosophy of Japanese management accounting, and compares it with other Asian and Western approaches.

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