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Books > Business & Economics > Finance & accounting > Accounting

Advanced Accountancy - Theory and Practice (HB) (Hardcover, New): Kabiru Isa Dandago Advanced Accountancy - Theory and Practice (HB) (Hardcover, New)
Kabiru Isa Dandago
R1,477 Discovery Miles 14 770 Ships in 12 - 19 working days

Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion. ____________________________________________ Associate Professor Kabiru Isa Dandago, B.Sc., M.Sc (Acct), MBA, PhD (Econs), ACA, MNIM, MNES, MIMC, is the Immediate Past Dean, Faculty of Social and Management Sciences, Bayero University, Kano-Nigeria (2004-2008). He is currently (since June 2008), the Chairman, Bayero Consultancy Services Unit of the same University. He has been a lecturer in Accounting in the Department of Accounting of the University since 1990. Dr Dandago has taught Cost Accounting, Management Accounting, Financial Accounting, Taxation, Auditing and Investigation, Public Finance, Business Mathematics, Mathematics for Social Sciences and Research Methodology in Accounting to various Undergraduate, Post Graduate Diploma and Masters Students. He has attended many national and international conferences on Accounting and related disciplines, including the 17th World Congress of Accountants (WCOA) and the 12th World Congress of Accounting Historians (WCAH). He has published many books and journal articles in Accounting, Taxation, Auditing, Industrialization and general Management, which are enjoying wide readership in Nigeria and beyond. He is married with children.

Accounting - ICSA Level 4 International Finance and Administration (Paperback): David Frederick Accounting - ICSA Level 4 International Finance and Administration (Paperback)
David Frederick
R1,459 Discovery Miles 14 590 Ships in 12 - 19 working days
Advances in Accounting Education - Teaching and Curriculum Innovations (Hardcover): Bill N. Schwartz, J. Edward Ketz Advances in Accounting Education - Teaching and Curriculum Innovations (Hardcover)
Bill N. Schwartz, J. Edward Ketz
R3,523 Discovery Miles 35 230 Ships in 12 - 19 working days

Advances in Accounting Education is a refereed, academic research annual whose purpose is to meet the needs of faculty members interested in ways to improve their classroom instruction. It publishes thoughtful, well-developed articles that are readable, relevant and reliable. Articles are peer-reviewed and may be either empirical or non-empirical. They emphasize pedagogy, i.e., explaining how faculty members can improve their teaching methods, or how accounting units can improve their curricula/programs. The series examines diverse issues such as software use, cultural differences, perceptions of the profession, and more.

Advances in Management Accounting (Hardcover): John Y. Lee, Marc J. Epstein Advances in Management Accounting (Hardcover)
John Y. Lee, Marc J. Epstein
R4,017 Discovery Miles 40 170 Ships in 12 - 19 working days

Hardbound. Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the new century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital budgeting, brand valuation, target costing, kaizen costing, and executive compensation issues. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in the AIMA articles.

Currency Fluctuations and the Perception of Corporate Performance - A Communications Approach to Financial Accounting and... Currency Fluctuations and the Perception of Corporate Performance - A Communications Approach to Financial Accounting and Reporting (Hardcover)
Loretta Graziano
R2,491 Discovery Miles 24 910 Ships in 10 - 15 working days
The Logistics Audit - Methods, Organization, and Practice (Hardcover): Piotr Bula, Bartosz Niedzielski The Logistics Audit - Methods, Organization, and Practice (Hardcover)
Piotr Bula, Bartosz Niedzielski
R1,628 Discovery Miles 16 280 Ships in 9 - 17 working days

Extraordinary technological progress, but also the experience gained from the global COVID-19 pandemic, force the future vision of the world's economic development to assume a close coexistence and intense interaction between production (manufacturing) and logistics and supply chain management. This perspective requires that the current functioning of organizations will have to be radically remodeled so that they can face not only market competition, but also the turbulent changes (VUCA) that take place in their close environment. Therefore, in the next few years, one of the most important tools for improving organizations may become the industry audits, especially logistics audit. This book explores the development, methods and impact of logistics audits on organizations. In a holistic way, the book refers to topics such as internal audit, control, logistics system of enterprises, principles of conducting logistics audit and its problem areas (risk), logistics audit of procurement, production, warehousing, distribution, and supply chains, impact of the digital economy on organizations, and the European market for logistics audit services. Undoubtedly, the greatest asset of this book is that, in international terms, it is the first compact book devoted to the issue of logistics audit. Unique and timely, the book will be an essential resource for academics and postgraduate students of logistics, supply chain management and global operations in particular.

Effective Document and Data Management - Unlocking Corporate Content (Hardcover, 3rd edition): Bob Wiggins Effective Document and Data Management - Unlocking Corporate Content (Hardcover, 3rd edition)
Bob Wiggins
R4,484 Discovery Miles 44 840 Ships in 12 - 19 working days

Effective Document and Data Management illustrates the operational and strategic significance of how documents and data are captured, managed and utilized. Without a coherent and consistent approach the efficiency and effectiveness of the organization may be undermined by less poor management and use of its information. The third edition of the book is restructured to take this broader view and to establish an organizational context in which information is management. Along the way Bob Wiggins clarifies the distinction between information management, data management and knowledge management; helps make sense of the concept of an information life cycle to present and describe the processes and techniques of information and data management, storage and retrieval; uses worked examples to illustrate the coordinated application of data and process analysis; and provides guidance on the application of appropriate project management techniques for document and records management projects. The book will benefit a range of organizations and people, from those senior managers who need to develop coherent and consistent business and IT strategies; to information professionals, such as records managers and librarians who will gain an appreciation of the impact of the technology and of how their particular areas of expertise can best be applied; to system designers, developers and implementers and finally to users. The author can be contacted at [email protected] for further information.

Accounting Theory - Essays by Carl Thomas Devine (Paperback): Harvey Hendrickson, Paul Williams Accounting Theory - Essays by Carl Thomas Devine (Paperback)
Harvey Hendrickson, Paul Williams
R1,783 Discovery Miles 17 830 Ships in 12 - 19 working days

One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine. Professor Devine passed away in 1998, prior to the significant scandals that have plagued accounting and business since the collapse of Enron and Arthur Andersen. Many of the essays collected here are particularly important given these events. The first three essays are devoted to ethics and provide profound insights into the importance of a profession's ethical presuppositions. The book then presents essays, which provide a critical examination of the relevance of hermeneutics and deconstruction to an understanding of accounting practice and an analysis of the academic 'game' particularly with respect to Professor Devine's experiences in the Florida university system. The final essay in the volume is devoted to a critique of rational choice theory applications in accounting. Revisiting and building upon themes developed in earlier work, this collection of essays will be essential reading for accounting historians, accounting theoreticians and all those interested in the work of Carl Thomas Devine.

Law of One Price - A Chronicle of Dually-Listed Indian Stocks (Hardcover): Vinodh Madhavan, Partha Ray Law of One Price - A Chronicle of Dually-Listed Indian Stocks (Hardcover)
Vinodh Madhavan, Partha Ray
R1,479 Discovery Miles 14 790 Ships in 9 - 17 working days

Law of one price continues to be a central tenet of Financial Economics. This book is devoted towards examining law of one price in the context of dually-listed shares of Indian companies. Put simply, this book delves on the relationship between the prices of domestic shares issued by Indian companies and the prices of foreign shares issued by the same companies. It also examines the evolving uncertainty in relationships between such dually-listed shares issued by Indian companies. It draws upon the insights that we garnered over the years while working on technical papers in this area. The book, thus, undertakes concerted efforts to present facts in a manner that sensitize and meaningfully inform readers of the prevalent breadth and depth of dual-listing (cross-listing) landscape globally and more so, locally (India).

Human Resource Valuation - A Guide to Strategies and Techniques (Hardcover): Ahmed Riahi-Belkaoui, Janice Monti-Belkaoui Human Resource Valuation - A Guide to Strategies and Techniques (Hardcover)
Ahmed Riahi-Belkaoui, Janice Monti-Belkaoui
R2,227 Discovery Miles 22 270 Ships in 10 - 15 working days

Not only are employees an organization's most important asset, but their value and contributions to the organization's financial success can be accounted for and disclosed to users of accounting information. The authors argue persuasively for better accounting strategy in the human resource context, then identify three ways to implement it: 1) through human resource accounting, disclosable in annual reports; 2) through employee reporting; and 3) the application of value-added reporting which reveals the contribution that labor makes to the firm's wealth. The result is a unique, timely guide, presented in a way that management professionals, as well as academicians and researchers, can understand and apply.

Strategy, Value and Risk - The Real Options Approach - Reconciling Innovation, Strategy and Value Management (Hardcover): J.... Strategy, Value and Risk - The Real Options Approach - Reconciling Innovation, Strategy and Value Management (Hardcover)
J. Rogers
R5,564 Discovery Miles 55 640 Ships in 10 - 15 working days

In the 1990s shareholder value was applied to all aspects of corporate strategy and management decisions as a result of intense competition, globalization, advances in technology, deregulation and the financial markets. As we enter the 21st Century the business environment is one of increasing creative destruction, where competitive advantage is much harder to sustain. Real Options, a type of advanced financial analysis, applies financial option theory to real assets and offers a strategic framework that recognizes the need for management flexibility and to leverage risk in this corporate environment.

Play the Percentages (Hardcover): Steve Maersch Play the Percentages (Hardcover)
Steve Maersch
R839 Discovery Miles 8 390 Ships in 10 - 15 working days
Core Concepts of Accounting (Paperback, 11th edition): Leslie Breitner, Robert Anthony Core Concepts of Accounting (Paperback, 11th edition)
Leslie Breitner, Robert Anthony
R2,965 Discovery Miles 29 650 Ships in 12 - 19 working days

For courses in Introductory Accounting. Core Concepts of Accounting captures the full text (but not the programmed approach) of Essentials of Accounting, while including important accounting concepts and terms.

The Commercialisation of Accountancy - Flexible Accumulation and the Transformation of the Service Class (Hardcover): G. Hanlon The Commercialisation of Accountancy - Flexible Accumulation and the Transformation of the Service Class (Hardcover)
G. Hanlon
R4,359 Discovery Miles 43 590 Ships in 10 - 15 working days

This book examines the way in which professional work - specifically accountancy - has been affected by the changes within the global economy over the last twenty years. It examines the commercialisation of accountancy, finding it directly related to the shift by capital away from the consensus it had entered into with labour during the post-war boom. The book argues that this transformation polarised the class structure of the advanced economies and seeks to explain the impact this transformation has had on the socialisation and promotional processes currently experienced by one group of professionals who have benefited from this change. In doing so, it puts forward a coherent explanation for the loss of auditor independnece and hence to the increase in auditing failures. The book also argues that what accountancy has experienced may increasingly emerge in other professions including medicine, law and teaching, as governments seek to expose them to market forces.

Cost Accounting and Management Essentials You Always Wanted To Know - 5th Edition (Hardcover): Kalpesh Ashar, Vibrant Publishers Cost Accounting and Management Essentials You Always Wanted To Know - 5th Edition (Hardcover)
Kalpesh Ashar, Vibrant Publishers
R1,586 Discovery Miles 15 860 Ships in 10 - 15 working days
Financial Times Briefing on Corporate Governance, The (Paperback): Brian Finch Financial Times Briefing on Corporate Governance, The (Paperback)
Brian Finch
R1,416 Discovery Miles 14 160 Ships in 12 - 19 working days

Good corporate governance practices are a crucial part of any successful business. "Financial Times Briefing: Corporate Governance "is a practical and accessible guide to everything you need to know about corporate governance: the key legal and regulatory points, current developments, discussion of the significant factors and an exploration of the link between corporate governance and business effectiveness.Whether you're a non-executive director, CEO, shareholder or auditor, the unique structure of this book will ensure that you get the targeted advice you need.

French Accounting History - New Contributions (Hardcover): Yves Levant, Olivier De La Villarmois French Accounting History - New Contributions (Hardcover)
Yves Levant, Olivier De La Villarmois
R4,474 Discovery Miles 44 740 Ships in 12 - 19 working days

French Accounting History: New Contributions illustrates the lively research activity in the field of accounting and management history in France, thus contributing to the dissemination of French research on an international scale. Based on a collection of diverse papers by French historians in this field which have been presented at various congresses, contributing authors give an overview of French accounting, the advent of the auditing profession and management control in France. This book aims to further strengthen the development of the community and knowledge base of accounting historians, not only in France but also internationally.

This book is based on a special issue of the journal Accounting History Review.

Micro MBA - Theory and Practice (Hardcover): Carolina Machado, J. Paulo Davim Micro MBA - Theory and Practice (Hardcover)
Carolina Machado, J. Paulo Davim; Contributions by Filomena Antunes Bras, Gema Calleja Sanz, Gilda Hernandez-Maskivker, …
R3,859 Discovery Miles 38 590 Ships in 12 - 19 working days

Micro MBA focuses on accounting, economics, marketing, human resources, operations, finance and gives the "core" curriculum of subjects usually present in an MBA program. This book presents the key concepts to all those pursuing a managerial career in the technological and engineering industry on principles, strategies, models, techniques, methodologies and applications in the business area for non-economists.

Inside Accounting - The Sociology of Financial Reporting and Auditing (Hardcover, New Ed): David Leung Inside Accounting - The Sociology of Financial Reporting and Auditing (Hardcover, New Ed)
David Leung
R4,619 Discovery Miles 46 190 Ships in 12 - 19 working days

Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. Addressing issues in both internal management accounting, such as budgeting, performance evaluation, and control, as well as external financial accounting, such as book keeping, monthly/year end accounts and auditing, David Leung focuses on how people classify transactions, make professional judgments and use computer software for accounting, and prepare for and facilitate the auditing process. He also looks at accountancy training and the impact of people's affiliations to the accounting profession or other professions on their accounting and on their perceptions of financial statements. Other contingent or contextual factors that influence the choice of accounting method, such as time pressure, reward structures, management authority and institutions are also considered. David Leung's research employs an innovative blend of theory and practice that redresses the imbalance between ethnographic studies of financial accounting, and management accounting and helps close the gap between the academic curriculum and the experiences of practitioners. His research leads the author to conclude that no act of accounting classification is ever indefeasibly correct; that the accounting community's institutions and authority are central to the accounting process and to the 'truth and fairness' of accounting numbers; that accounting training involves extensive use of learning by doing; and that both accountants and non-accounting managers have goals and interests that often result in no better than 'good enough' accounting. This book will appeal to accounting and finance professionals and academics in finance, as well as to sociologists and academic researchers interested in research methods and science studies.

Confidence Booster - How to Boost Confidence, Set Boundaries and Practice Self-Care in the Changing Work World (Hardcover):... Confidence Booster - How to Boost Confidence, Set Boundaries and Practice Self-Care in the Changing Work World (Hardcover)
Helene Lerner
R728 R677 Discovery Miles 6 770 Save R51 (7%) Ships in 10 - 15 working days
Research on Professional Responsibility and Ethics in Accounting (Hardcover): Cynthia Jeffrey Research on Professional Responsibility and Ethics in Accounting (Hardcover)
Cynthia Jeffrey
R3,749 Discovery Miles 37 490 Ships in 12 - 19 working days

Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them, is the focus of this series.

AICPA Professional Standards, 2017, Volume 2 (Paperback): Aicpa AICPA Professional Standards, 2017, Volume 2 (Paperback)
Aicpa
R2,856 R2,119 Discovery Miles 21 190 Save R737 (26%) Ships in 12 - 19 working days
Cost-Benefit Analysis - Financial and Economic Appraisal Using Spreadsheets (Paperback, 3rd edition): Harry F. Campbell,... Cost-Benefit Analysis - Financial and Economic Appraisal Using Spreadsheets (Paperback, 3rd edition)
Harry F. Campbell, Richard P. C Brown
R1,916 Discovery Miles 19 160 Ships in 9 - 17 working days

Now in its third edition, Cost-Benefit Analysis has been updated, offering readers the perfect introduction to project, programme and policy appraisal using basic tools of financial and economic analysis. The key economic questions of any social cost-benefit analysis are: do the benefits of the project or policy exceed the costs, no matter how widely costs and benefits are spread, and irrespective of whether or not project impacts, such as environmental effects, are reflected in market prices? And which group or groups of individuals receive the benefits and which bear the costs? This book addresses these questions with an emphasis on putting the theory presented in the book into practice. This third edition has several attractive features: Readers are encouraged to develop their own skills by applying the tools and techniques of cost-benefit analysis to case studies and examples, including an analysis of a project which is developed throughout the book. The book emphasizes the use of spreadsheets which are invaluable in providing a framework for the cost-benefit analysis. A dedicated chapter provides guidance for writing up a report which summarises the analysis which has been undertaken. New pedagogical features, including Technical Notes and Examples, have been added as an aid to readers throughout the text. An appendix provides 14 additional case studies which can be developed in class or as assignment projects. Additional material for instructors and students is provided through Support Material maintained by Routledge. This updated edition is an ideal text for a course on cost-benefit analysis where the emphasis is on practical application of principles and equipping students to conduct appraisals. It is also a useful handbook for professionals looking for a logical framework in which to undertake their cost-benefit analysis work.

Brilliant Accounting - Everything you need to know to manage the success of your accounts (Paperback): Martin Quinn Brilliant Accounting - Everything you need to know to manage the success of your accounts (Paperback)
Martin Quinn 1
R414 Discovery Miles 4 140 Ships in 12 - 19 working days

Discover everything you need to know to take control of your accounts and manage the success of your business or personal finances. Brilliant Accounting is the practical, step-by-step guide that will help you get to grips with accounting basics. Written by an accounting expert with years of experience, Brilliant Accounting is free from technical jargon and theory and is packed with practical examples and expert tips and tricks. This book covers everything you need to know, from understanding reports to using accounting information to manage and develop your business.

BVR/Ahla Guide to Healthcare Industry Compensation and Valuation (Hardcover): Timothy Smith, Mark O Dietrich BVR/Ahla Guide to Healthcare Industry Compensation and Valuation (Hardcover)
Timothy Smith, Mark O Dietrich
R6,686 Discovery Miles 66 860 Ships in 10 - 15 working days

The Guide offers the first comprehensive body of knowledge for the emerging appraisal discipline of compensation valuation (CV) in the healthcare industry. It includes 42 chapters and five practice aides, presenting a systematic treatment of both the theory and practice of CV. This is a must-have text for appraisers, consultants, attorneys, and industry participants who deal with physician compensation arrangements in healthcare. Written by various subject-matter experts and thought leaders, this new guide is expected to become the industry's touchstone for the appraisal discipline of CV. The guide is organized into five sections: Introduction to Healthcare Compensation and Valuation: This section provides an overview and analysis of CV practice from the perspective of the appraisal profession and the valuation body of knowledge. It identifies the unique aspects of the new discipline, while developing working definitions for fair market value (FMV) and the three approaches to value adapted specifically for CV. The question of appraisal methodology in CV is evaluated in light of the key discipline and industry characteristics. One chapter is devoted solely to outlining the elements of a CV appraisal report. Regulatory Matters in Compensation Valuation This comprehensive section provides the first in-depth reconciliation of FMV as defined under healthcare regulations with the FMV as conceptualized in the valuation discipline. Two chapters offer groundbreaking discussions on the determination of commercial reasonableness, along with a practice aid for analyzing the commercial reasonableness of a compensation arrangement. Also included is a chapter focused on reasonable compensation for tax purposes. A primer chapter on healthcare regulations affecting valuation, written in nontechnical language and general in scope, opens the section. Topics in the Economics and Analysis of Physician Services Chapters in this section focus on specialized topics related to physician services, such as reimbursement, quality, benchmarking, and calculating physician productivity. A systematic introduction to physician services and the economics of physician practices is also included. Appraising Compensation Arrangements Comprehensive overview chapters in this section address the appraisal of major types of compensation arrangements. Each chapter addresses the market forces and typical contractual terms found in a given type of arrangement, along with an overview of the critical issues involved in its appraisal. Some arrangements are covered in separate chapters that provide an in-depth analysis of various valuation methods and techniques used in CV practice. Advanced Issues and Specialized Topics in Healthcare Compensation Valuation Research studies offer dramatic insight into advanced issues and specialized topics in CV, including three chapters on compensation per wRVU, and chapters covering the relationship of productivity and compensation and the relationships between reimbursement and compensation across markets. Additionally, two chapters address the use of survey data in CV.

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