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