Advances in Public Interest Accounting aims to provide a forum for researchers concerned with critically appraising and significantly transforming conventional accounting theory, practice, teaching and research. The series also aims to increase the social self-awareness of accounting practitioners, educators, and researchers, encouraging them to assume a greater responsibility for the profession's social role. Topics addressed include, but are not limited to: Expanding accounting's focus beyond the behaviour of individual corporate entities, encompassing the conflicts of interest within the accounting-regulatory process and effected groups; Exploring alternatives to traditional economics and sociology models, beyond conventional efficiency and profitability measures of corporate performance; Recognizing and examining the influences of gender and feminist theory, class and race, on accounting practice, education, and research Incorporating the significance of accounting as a communicative practice, as social dialogue, and as a social arbiter; Recognizing and examining the effect of accounting practice on environmental issues and on the externalities imposed on local and global communities; Examining accounting's participation in multinational expansion, consolidations, and changing economies undergoing transformations, such as Eastern and Central Europe and the Former Soviet Union, and the European Community; Addressing the impact of new advances in information technologies.

If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: Embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders Measure and link sustainability and financial performance Integrate sustainability into 'mainstream' reporting, both to management and external stakeholders In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability

Timely and reliable accounting information is essential. Not only firms themselves but the markets they serve, and particularly the investment community, depend on it. Accounting data and their interpretation must be above suspicion, says Riahi-Belkaoui, and to be sure of that, corporations and other users of accounting information must be certain that accountants subscribe to and practice morality set to high standards. What these standards are, and how they are deficient, distorted, and sometimes even fallacious, are the themes explored here. In doing so, Riahi-Belkaoui's book leads readers through the complexities of what the author identifies as the five aspects of accounting morality: fairness, ethics, honesty, social responsibility, and truth.

Riahi-Belkaoui begins with a discussion of fairness as a concept of justice, illustrated by the intellectual contributions of Rawls, Nozick, and Gerwith. From there he moves to ethics in accounting, and a review of such ethical perspectives as the utilitarian, the deontological, and the notion of fittingness. He also takes up the subject of ethical codes, and asks how do we discipline the accounting profession; then, how do we teach and research accounting ethics? Chapter 3 treats a variety of ethical issues and several key cases, among them the ESM Government Securities Case, the Drysdale Affair, and the Wedtech and Penn Square cases. In Chapter 4 Riahi-Belkaoui turns to honesty in the accounting environment and to discussions of the nature and framework of fraud, including what he calls outcome situations arising from corporate fraud. Chapter 5 explores the relationship between accounting and social responsibility, and makes clear that there is a need for an effective paradigm to define and help implement a socially responsible accounting. Finally, in Chapter 6 he comes to grips with the problem of truth in accounting--first, the notion of truth, then the impossibilities as well as the possibilities of attaining it. Morality in Accounting will be of special value to the producers and users of accounting, and to graduate and undergraduate students of the accounting discipline.

Rediscover the fundamentals of marketing from the best in the business In Marketing 5.0, the celebrated promoter of the "Four P's of Marketing," Philip Kotler, explains how marketers can use technology to address customers' needs and make a difference in the world. In a new age when marketers are struggling with the digital transformation of business and the changing behavior of customers, this book provides marketers with a way to integrate technological and business model evolution with the dramatic shifts in consumer behavior that have happened in the last decade. Following the pattern presented in his bestselling Marketing X.0 series, Philip Kotler covers the crucial topics necessary to understand modern marketing, including: - Artificial Intelligence for marketing automation - Agile marketing - "Segments of one" marketing - Contextual technology - Facial recognition and voice tech for marketing - The future of Customer Experience (CX) - Transmedia storytelling - The "Whatever-Whenever-Wherever" service delivery - "Everything-As-A-Service" business model - Internet of Things and blockchain for marketing - Virtual and augmented reality marketing - Corporate activism Perfect for traditional and digital marketers, as well as students and teachers of marketing and business, Marketing 5.0 reinvigorates the field of marketing with actionable recommendations and unique insights.

Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.

This sixth volume in the series deals with such topics as managing the organizational environment, the values of accounting and education, segregation in the professions and expectations of professional success in accounting.

"Book-keeping and Accounts" is an ideal book for first-time or relatively novel entrepreneurs. It follows the cycle of events of a typical new business venture from an accounting view.

After a grounding in some fundamental accounting concepts and terms, the reader is guided on the accounting elements of a business plan and sources of finance for a business venture. Basic book-keeping is then explained and this leads into the preparation of key financial statements - the income statement, balance sheet and cash flow statement. Finally, guidance on how to analyse accounts and value a business is given, both of which are particularly relevant to the entrepreneur who is ready to move on to the next venture or expand an existing one.

Examples in plain English throughout the book explain key book-keeping and accounting topics. Additionally, QuickBooks accounting software is used in several chapters to augment these examples and expose the benefits of accounting software to a busy entrepreneur.

Provides an insightful and analytical look at CNR in terms of its relevance and perceived usefulness, limitations in current practices and areas for improvement and incentives and disincentives for disclosing non-financial information. Draws on disclosure theories and take account of the particular nature of CNR in terms of its predominantly forward-looking, qualitative and hard-to-audit nature. Brings together theory and practice and covers the key themes that will be of particular interest to and essential reading for students, academics, investors, annual report preparers, auditors and policy makers.

As multinational firms struggle to compete in a global economy, their operating and accounting decisions are being made in an environment that's characterized by fluctuating exchange rates, innovative and flexible organizational structures, and a dynamic and diverse control strategy. As a result, managerial accounting techniques have to adapt to this unique environment by devising new ways to solve decision problems. This book explores the major issues that accountants in multinational corporations, and their outside consulting firms, must deal with if they are to understand how the corporation is performing financially, and if they are to effectively advise top management.

To describe the specific environment of multinational management accounting and the particular accounting techniques required for efficient operation, Ahmed Belkaoui divides his study into four topical sections. The first offers an introductory overview of the new international business environment and the extent of financial engineering. Section two focuses on managing exchange rate risks, and covers such issues as the management of foreign exchange risk, the management of economic exposure, and the management of transaction exposure. Organization and controlling are detailed in section three, with separate chapters exploring the organizational structures and control of multinational operations and performance evaluation techniques. The final section examines management accounting issues, including international financial analysis, international capital budgeting, pricing strategies, the lease-or-buy decision, and advanced capital budgeting. This work will be an essential resource for accounting professionals working in multinational organizations and the international business environment, as well as for students in accounting and international business courses. Public, academic, and business libraries will all find it to be a valuable addition to their collections.

Included in this 'pack' version of the product is the book Corporate Finance: Principles and Practice plus access to MyLab Finance. In this new and fully updated Eighth Edition, the core concepts and topics of corporate finance are introduced in an approachable, user-friendly style. Key principles and mathematical techniques needed for a career in business are clearly explained step-by-step and are put into practice through numerous examples and vignettes which take a closer look at real-world and well-known companies. What's new? Chapter vignettes are refreshed and the accompanying questions are updated, with the aim of deepening student's knowledge of key contemporary issues Up-to-date with the latest changes in regulations and taxation, such as the UK tax treatment of dividends Denzil Watson is a Principal Lecturer and Antony Head is an Associate Lecturer in the Sheffield Business School at Sheffield Hallam University. They have extensive experience of teaching corporate finance, managerial finance and strategic financial management over many years and in a wide range of courses at undergraduate, postgraduate and professional level.

Von Umsatzrealisierung bis Wertminderung alles, was Sie uber die IFRS wissen mussen Was verbirgt sich hinter den International Financial Reporting Standards und was hat sich seit der Einfuhrung geandert? Wer muss sich danach richten und was bedeutet deren Anwendung konkret? Damit die IFRS fur Sie bald kein Buch mit sieben Siegeln mehr sind, erklaren Ihnen Jurgen Diehm und Andreas Losler alles, was Sie wissen mussen, um korrekt nach IFRS zu bilanzieren. Sie lernen, was Sie auf der Aktiv- und der Passivseite und naturlich bei der GuV beachten mussen, erhalten wertvolle Tipps zu Anhang und Erstanwendung und werden auf den neuesten Stand des Regelwerks gebracht.

Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Recent technological and environmental changes have shifted the operations of management control systems from meeting separate, individually based budgetary goals to management control techniques that emphasize group and team control structures. Accordingly, team-based management controls that incorporate normative, instrumental, and coercive controls are being used in complex organizations to monitor production quality and cost control, manage incentive systems, and design and implement management accounting systems. This book provides the first attempt to bring the theory of organizational ecology to the forefront in behavioral accounting research. The adaptation framework has been utilized to incorporate environmental and technological issues as well as organizational structural and contextual factors to examine recent developments in management control systems, particularly the use of accounting systems in managing the performance of teams. Researchers and teachers in graduate programs, managers in business, and service organizations who use work groups to manage their organization activities should find this work an immense addition to their collections.

The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies.There are equivalent and emerging local international bodies that exist in most developed countries. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. "Research in Accounting Regulation" is a refereed annual serial that seeks to publish high-quality manuscripts addressing regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on self-regulatory activities, case law and litigation, governmental and quasi-governmental regulation, and the economics of regulation, including modelling. This research series aims to encourage the submission of original empirical, behavioural or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

Interpreting Company Reports and Accounts guides the reader through the conventions and complexities of company accounts, explaining how to assess the financial and trading position of a company from year to year, how to spot undue risk taking and ‘‘cosmetic accounting’’ and where to look for clues on the quality of management. 

Packed with interesting real world examples, this is a highly practical book which shows readers how to analyse company reports and accounts, both qualitatively and quantitatively. The analysis is illustrated with over 200 extracts/examples from published accounts

* Universally regarded as the most readable and student friendly school finance book on the market. * Includes strong explanations of budgets and budgetary processes. * More manageable and accessible than other texts, while maintaining comprehensive coverage * Authored by three of the nation's top school finance scholars with elite credentials and widespread name recognition. * Rich cases and point-counterpoint feature

The three coeditors knew John Butterworth for many years and had worked closely with him on a number of research projects. We respected him as a valuable colleague and friend. We were greatly saddened by his untimely death. This book is an attempt to remember him. We dedicate the volume to John with thanks for the contributions he made to our research, to the Faculty of Commerce and Business Administration at the University of British Columbia, and to the accounting profession. This volume contains twelve invited papers on the general topic of the economic theory of information and contracts. We asked leading scholars who had known John to contribute papers. The response was very gratifying. The authors provided us with new strong research papers that should make a lasting contribution to the accounting and information economics research literature, and make us all proud to have put this volume together. The research papers in the volume are in three sections: information evaluation in multi person conte)l: ts; contracting in agencies under moral hazard; and contracting in agencies with private information. We begin part I with Jerry Feltham's review of John Butterworth's pioneering contributions to the accounting and information economics literature. This is followed by an introduction to the papers in the volume and the papers themselves.

Implementing Management Innovations: Lessons Learned from Activity Based Costing in the U.S. Automobile Industry is the result of a long-term study of the implementation of activity based costing (ABC) inside two of America's largest automobile companies. The research advances our theoretical and practical understanding of the implementation of management innovations by tracing the evolution of ABC from the corporate level down to its eventual rollout at the plants. Another distinguishing feature of the study is the blend of field research methods and hypothesis testing to determine the factors that led to implementation success for managers and ABC development teams. Many of the findings of the study have implications for the implementation of other types of management innovations.

Since 2003 the International Association for the History of Traffic, Transport and Mobility (T2M) has served as a trade-free zone, fostering a new interdisciplinary vitality in the now-flourishing study of the History of Mobility. In its Yearbook, Mobility in History, T2M surveys these developments in the form of a comprehensive state-of-the-art review of research in the field, presenting synopses of recent research, international reviews of research across many countries, thematic reviews, and retrospective assessments of classic works in the area. Mobility in History provides an essential and comprehensive overview of the current situation of Mobility studies. Volume 6 divides its review of recent literature across polemical, theoretical, and geographical categories, and concludes with a section on tourism.

"'Aspiring managers who have trouble with crunching numbers may have found a saviour in Richard Stutely.'"""

"The Guardian"

"'... a powerful tool for anyone involved with practical financial management issues. It is a superb balance between practical tips and hints and sufficient level of detail to enable you to challenge and make progress in improving the financial and operational performance of your organisation. It consciously avoids the sterile academic debates and focuses clearly on value added ideas and initiatives. The 10 questions sections are incredibly powerful.'"

"Simon Rogers, ""Senior Consultant in Big 4 Global Professional Services Firm"

Don't let a fear of finance hold you back. Play the numbers game ... and win.

If you're a manager or entrepreneur and you're not proficient in the basics of business finance, you simply can't do your job well. If you need to get to grips with essentials like P&L accounts, budgets and forecasting, this is the only book you'll ever need. "The Definitive Guide to Business Finance" is focused on getting you up to speed - fast. Richard Stutely achieves what you might think is impossible, making business finance easy with an amusing, wry and common sense style that will make you wonder what you ever worried about.

This book is a survival toolkit on the financial essentials. It assumes no specialised prior knowledge of finance and takes a guided step-by-step approach to all the techniques and concepts you need to understand, explaining the hows, whats and whys along the way. To make things even easier, it shows you how to use basic Excel spreadsheets to do all the calculations for you. Throughout the book, Richard Stutelyshoes you how to crack the jargon and unveils shortcuts, tips and tricks that will make you look like a financial wizard.

"If you're not yet a whiz with the numbers, you can definitely use this book to your advantage. If you're already a whiz, you will still find something new to improve your skills. Make the numbers add up for you."""