This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.

This annual publication is devoted to the advancement of ethics research and education in the profession and practice of accounting. It aims to advance innovative and applied ethics research in all accounting-related disciplines on a global basis and to improve ethics education in the field.

This special edition (Supplement 1) of "Research in Accounting in Emerging Economies" (RAEE) focuses on accounting and economic development issues in developing countries, with special reference to Africa. The decision to publish a special supplement on Africa originated from the first conference on African accounting held under the aegis of the University of Botswana in February 1993. This supplement is a collaboration between African and non-African scholars. The chapters that have resulted have incorporated changes in accounting practices that have arisen between February 1993 (when the Botswana Conference took place) and December 1997. The last four chapters of this supplement did not originate from the Botswana Conference. They are derived from the unsolicited submissions to our annual series and went through our normal review process. They were included in this supplement because of their focus on an African country - Nigeria.

For undergraduate and MBA cost or management accounting courses. Horngren's Cost Accounting spells out the cost accounting market and continues to innovate by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasises the basic theme of "different costs for different purposes," and reaches beyond cost accounting procedures to consider concepts, analyses, and management. The 17th Edition incorporates the latest research and most up-to-date thinking into all relevant chapters, so that students are prepared for the rewards and challenges they will face in the professional cost accounting world of today and tomorrow.

Maurice Peloubet's autobiography lends an insight into the thinking of an influential practitioner of the early 20th Century American CPA Profession. Peloubet was Vice President and Treasurer of the American Institute of Accountants [now the AICPA], as well as a National Director of the National Association of Cost Accountants, now the Institute of Management Accountants. He was a driving force in the firm Pogson, Peloubet & Co, whose prestigious New York Stock Exchange mining company clients included Anaconda, Phelps Dodge, Newmont and others. In l963 his firm was merged into Price Waterhouse & Co., now PriceWaterhouseCoopers.
In 1975, Professor Alfred R. Roberts, of Georgia State University discovered the unpublished memoirs of Maurice Peloubet [d. 1976]. Professor Roberts and his colleagues have completed the process of preparing the manuscript for publication. Skillfully edited, this volume details the key role which Peloubet played in many events affecting modern day professionals, including the federal legislation involving inventory techniques. A prolific writer, thoughtful professional, and, on occasion poet, the volume identifies the many works authored by Peloubet during his lengthy and important career.

Public accountants are being attacked from all sides. Stock and bond holders, the United States Congress, the Securities and Exchange Commission, clients, and even members of the profession itself, all accuse accountants of failing in their watchdog duties as auditors and of approving financial statements that follow questionable accounting rules. Academic as well as other critics fault the profession for failing to innovate, particularly in respect to accounting for the effects of inflation. The attacks often take the form of litigation that has resulted in the payment of hundreds of millions of dollars in damages by firms and their liability insurers. This situation is not unique to the United States. Similar attacks can be observed in Canada, the United Kingdom, and other countries. Indeed, the viability of the external audit is today in question, as public accountants increasingly seek to avoid potentially ruinous engagements and diversify into other activities.

Drawing on his long and extensive experience as both practitioner and academic, the author traces the history of accounting and auditing, analyzing the factors---domestic and international---that have led to the contemporary problems of the profession. He prescribes measures that can and should be taken in order to restore public accounting to its former status and esteem. He proposes major changes in federal and state legislation, the current system of accountancy education and training, accounting and auditing standard setting, and existing models of historical financial reporting. In addition, he presents a blueprint for a new type of financial report designed to improve the utility of financial statements for investment decisions.

Value added reporting provides a better measure of the wealth produced by a firm than other methods, says Riahi-Belkaoui in this research-based analysis. It is more useful generally to investors and other users of accounting information, and to policy makers throughout the financial services and related industries. Empirical studies of its uses in Europe support the author's contention and provide a compelling argument for its use in the United States. An important book for professionals and academics alike.

The greater part of an HR budget is spent on recruitment and retaining good people is key to a company's success. This book contains essential and up-to-date material around recruitment and retention including those issues that are currently pressing on companies with regard to flexibilty, returning to work, coaching and skills shortages. The problems of retirement, redundancy and dismissal are also addressed which is an integral part but not included in many texts. It provides the student and the professional with one place to find all the aspects and consequences of good practice in recruitment and retention.

This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: * Part 1: Framing the issues * Part 2: Financial accounting and reporting * Part 3: Management accounting * Part 4: Global and local perspectives * Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Accounting research in emerging economies has grown over the last two decades. This is partly due to the increasing realisation that accounting has a central role to play in the development of these economies. Accounting can contribute to enterprise development, governance improvements and promote foreign direct investment. In addition, the increasing integration of the world economy has led to a significant interest in understanding accounting systems in emerging economies. The articles in the volume contribute immensely to our understanding of how accounting functions in emerging economies. The papers have examined various issues including the adoption of International Financial Reporting Standards (IFRS), internet financial reporting, the impacts of ownership concentration and board characteristics on firm performance, governance practices of firms, corporate social responsibility and environmental accounting, related party transactions, budgetary practices, activity-based costing, and females and the accounting profession. The papers have provided wide ranging empirical and theoretical issues that will have policy implications and also generate future academic debates. Overall, the volume advances debate on the role of accounting in different forms of organisations in emerging economies. We believe the audience will find the papers interesting and insightful in terms of theoretical development, practices, policy implications and future research directions.

This volume faithfully reproduces the public correspondence between Mr. Thomas A. Murphy, former Board Chairman of General Motors Corporation, and two accounting leaders, during the latter two's term of service as Chair of the Financial Accounting Standards Board [FASB].
The volume provides evidence of Murphy's importance as a thoughtful and influential accounting theorist, whose ideas are shared in the context of the open standard setting process adopted by the FASB. The chronological sequence of these letters provides the reader with a sense of momentum around a variety of important technical topics from consolidations through stock compensation. It also addresses a variety of other matters such as the importance of the Board's role as an independent standard setting agency. Also included are references to materials supplied in support of the correspondence and speech materials which relate to points of discussion in the correspondence.
This volume represents a unique contribution to the literature of accounting thought for classroom and related use by scholars, practitioners and standard setters.

In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, 2007, and 2009. This volume contains some of the exemplary papers that were presented at the most recent conference. Though the conference has been generally focused on performance measurement and management control and has included presentations on many facets of the topic, each year we have also focused on a particular theme of current interest. This year's theme was directed at innovative concepts and practices. This includes creative approaches to solving management challenges of performance and management control and improving organizational performance. It also includes the innovative use of empirical, analytical, experimental, and case based research. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area.

"The latest edition goes beyond ho-hum analysis techniques and provides concrete problem solving. The text is sprinkled with real-world problems (and the analytical tools to solve them) that will be familiar to accounting professionals everywhere. A must-have for anyone looking to improve their company's decision making . . . and their own role in it."
--George R. MacEachern President, Grosvenor Financial Services

"Steve Bragg has presented yet another comprehensive reference tool for the finance professional. "Financial Analysis: A Controller's Guide" is the perfect reference guide for today's controller, presenting not only traditional financial analysis information, but also various types of analyses that will benefit any type of organization. This book is a must-have for any financial professional desiring to make a relevant contribution to his/her organization."
--Jodi Nefzger, CPP Director of Finance, Masonic Home of Missouri

Today's proactive controllers can soar past their mundane responsibilities and become active participants in their corporation's success with the visionary tools found in Steven Bragg's "Financial Analysis: A Controller's Guide, Second Edition,"

Now updated to include analyses of intangible asset measurement and performance improvement as well as evaluation methods to determine which products and services should be eliminated, "Financial Analysis: A Controller's Guide, Second Edition" helps financial managers upgrade their skills so they can answer their organization's call for company operations reviews, investment evaluations, problem reporting, and special investigation requests. Controllers prepared to address this growing need formore innovative financial analysis will open doors to a variety of promotions and high-level interactions with other departments.

Become a highly valued member of your company's infrastructure with the indispensable tools found in "Financial Analysis: A Controller's Guide, Second Edition,"

Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It also aims to increase the awareness of management, accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts, encouraging greater environmental accountability and responsibility. Researchers and practitioners are encouraged to submit papers on any social and environmental issue, based on theoretical and empirical research, conceptual arguments and descriptive models. Coverage includes, but is not limited to the following issues: Environmental accounting including, for instance, issues related to the measurement and valuation of environmental costs and liabilities. Accountability for environmental issues such as climate change, water scarcity and biodiversity. Social/Environmental/Sustainability disclosures, reporting and assurance. Environmental management and control systems. Social and ethical investing.

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.

For Introductory Financial Accounting courses at the MBA level, and for rigorous undergraduate courses. A unique blend of theory, practice, and robust financial statement analysis. Introduction to Financial Accounting describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements. This text also compares U.S. GAAP to IFRS where relevant.

This collection makes available previously unpublished essays by the leading accounting scholar of the twentieth century, Carl Thomas Devine. Edited with an introduction by Paul Williams this book will be a valuable volume for the fields of accounting theory and accounting history.

In the early eighteenth century, the household accountant was traditionally female. However, just as women were seen as financial accountants, they were also deeply associated with the literary and narrative accounting inherent in letters and diaries. These are examined alongside property, originality and the development of the early novel.

"Advances in International Accounting" is a referred, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.
"Advances in International Accounting" welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural 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 journal.