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Books > Business & Economics > Finance & accounting > Accounting
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.
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 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.
Part of a series which discusses advances in the quantitative
analysis of finance and accounting, this volume is the fourth in
the series.
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.
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.
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.
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.
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.
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.
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
'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.
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.
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.
Now in its twelfth edition, Auditing continues to live up to its
reputation for being comprehensive, yet accessible. It has been
thoroughly updated to reflect recent changes in international
standards, audit reporting and governance. With engaging real-world
examples and a new chapter on public auditing, this edition is a
must-have for anyone studying auditing at undergraduate or
postgraduate level and for those preparing for professional
examinations set by accounting bodies such as ACCA and CIMA.
Event Studies are overwhelmingly widespread in financial research,
providing tools for shedding light on market efficiency, as well as
measuring the impact of various occurrences on public firms'
security prices. Mastering the Event Study approach is essential
for researchers and practitioners alike. Event Studies for
Financial Research aims to help readers obtain valuable hands-on
experience with Event Study tools and gain technical skills for
conducting their own studies. Kliger and Gurevich provide a
detailed application of their approach, which consists of: a
description of the method; references; guided applications; and
elaborated framework for implementing the applications.
In an international economy where increasing attention is being
focused upon global linkages, this book offers unique insights into
the role that services provided by major international accounting
firms are playing in such linkages and domestic expansion as a
selection of Islamic economies in the Middle East. Highlighting
Egypt, Saudia Arabia, Turkey, and the small gulf states, this book
explores the issues and trends in regional growth and change. It
provides a unique overview or assessment of how the accounting
firms, through their service offerings, impact international
linkages and developmental prospects in the Islamic nations that
are featured.
There are as many views on audits and auditing auditing as there
are people who have ever thought about the subject and the process.
Any author writing about it is faced with some common problems,
such as how to make a description of a technical process anything
less than dry to read. How to deal with the general belief that
anyone can conduct an audit without any specific training or
experience. Auditing is often viewed as a waste of time, money and
resources with little, if any, real value to an organization. It is
seen as something of a judgemental process. People see themselves
as being under scrutiny and examination and as very few of us enjoy
such a process, audits are not generally welcomed at first. I
cannot claim to have found solutions to these problems or to have
come up with an easy five-minute way of understand ing the detailed
points that make up this whole subject. As with any form of
technical textbook, this work must not be viewed as a volume to be
read in one sitting from cover to cover but used to dip into as and
when required. Thankfully the practice of auditing, in real life
has compensa tions for those involved. Those being audited, the
auditees, if sensible, will be able to learn from what is hoped
will be an objective and skilled overview of the areas and subjects
being audited."
Folland, Goodman, and Stano's bestselling The Economics of Health
and Health Care text offers the market-leading overview of all
aspects of Health Economics, teaching through core economic themes,
rather than concepts unique to the health care economy. The Eighth
Edition of this key textbook has been revised and updated
throughout, and reflects changes since the implementation of the
Affordable Care Act (ACA). In addition to its revised treatment of
health insurance, the text also introduces the key literature on
social capital as it applies to individual and public health, as
well as looking at public health initiatives relating to population
health and economic equity, and comparing numerous policies across
Western countries, China, and the developing world. It provides
up-to-date discussions on current issues, as well as a
comprehensive bibliography with over 1,100 references. Extra
material and teaching resources are now also available through the
brand new companion website, which provides full sets of discussion
questions, exercises, presentation slides, and a test bank. This
book demonstrates the multiplicity of ways in which economists
analyze the health care system, and is suitable for courses in
Health Economics, Health Policy/Systems, or Public Health, taken by
health services students or practitioners.
Wiley CMAexcel Learning System and Test Bank - updated for the 2021
CMA Exam The only official test prep of IMA(R) Consisting of the
Part 2 textbook plus one-year access to an online test bank with
2,000+ multiple-choice questions, the Wiley CMAexcel Learning
System consists of Part 2: Strategic Financial Management. Key
formulas and knowledge checks are provided at the end of each
topic, as well as study tips and practice questions providing
candidates with what they need to pass the CMA Exam. Covers all
2021 exam changes Provides students with access to the only
official IMA(R) study materials Includes access to the complete
CMAexcel Test Bank containing over 2,000 multiple-choice questions
Provides all the knowledge needed to pass Part 2 of the CMA Exam
Includes 8 sample essay questions that have appeared on previous
exams, knowledge checks, study tips, and practice questions
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