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Books > Business & Economics > Finance & accounting > Accounting
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.
The book explores the developing challenges and opportunities
within the business and finance world which are likely to impact
the accounting profession in the near future. It outlines a number
of approaches to ensure that the accountants of the future are
equipped with a useful awareness of some of the key topic areas
that are quickly becoming a reality and helps bridge the gap
between academia and practice. The chapters are standalone
introductory pieces to provide useful precis of key topics and how
they apply to the accounting profession in particular. It aims to
deliver key readings on 'hot topics' not addressed in other texts
which the accounting profession is tackling or are likely to tackle
soon. Hence the book provides accounting students and researchers a
solid grounding in a broad range of highly relevant non-technical
accounting themes, looking at the bigger environment in which
future accountants will be operating, involving considerations of
strategic corporate governance issues and highlighting competences
beyond the standard technical accounting skill sets.
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.
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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.
[P]rovides fundamental information and a wealth of resources that
readers can use to focus on areas of particular interest. Booklist,
Starred Review Your Money Mentors offers advice for millennials and
their parents on how to succeed in the years post college
graduation. Co-written by a millennial, and based on the author's
sixty-plus years of experience in finance, the collective advice is
full of data, current research, anecdotes, and suggestions
regarding mentors, continuing education, internships, careers,
starter jobs, setting financial goals, budgeting, and money matters
concerning marriage. The book is presented in three parts:
Foundations for Success, Careers, and Making Your Money Work. The
book features real-life stories of successful millennials in the
traditional working world and those who have joined the "gig"
economy, by choice, or otherwise. It considers an American school
system that has slowly but surely become woefully inadequate in
many parts of the country when it comes to preparing our millennial
population to succeed in society. With that in mind, it offers
concrete advice to help millennials and the generation coming up
behind them excel in their futures. Your Money Mentors is an
uplifting guidebook for this generation and beyond.
This volume presents selected papers on recent management research
from the 20th Eurasia Business and Economics Society (EBES)
Conference, which was held in Vienna in 2016. Its primary goal is
to showcase advances in the fields of accounting, auditing,
marketing, and human resources in emerging economies. This volume
is unique in its special focus on empirical research perspectives
from countries such as Lithuania, Russia, and the Visegrad Group
(the Czech Republic, Hungary, Poland and Slovakia), among others.
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.
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.
Develop a strong foundation in accounting that prepares you for
future study and success in today's business world with ACCOUNTING,
29E by award-winning authors Warren/Jones/Tayler. This edition and
corresponding CNOWv2 digital resources connect accounting concepts
to the "bigger picture" as you see how the steps in the accounting
cycle are interrelated and how accounting plays a critical role in
business success. Chapter-opening features clearly demonstrate how
each chapter's content fits within the overall framework of this
edition. The CNOWv2's Journal Entry Tool reinforces this approach
by automatically illustrating the impact of transactions on the
accounting equation. New content integrates coverage of data
analytics, while new online appendices provide optional topics for
study. This edition offers learner-centric revisions as well as new
learning features, demonstration videos, case and projects to
create a rewarding learning experience no matter what your learning
style.
"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.
This innovative new textbook firmly roots management accounting in
management, placing the emphasis on the management accountant as a
key member of the management team and the strategic business
decision making process. Unique case studies and examples of
worldwide practices illustrate how concepts and techniques are
applied in real-world business situations. It explores how
management accounting techniques are adapted and modified to
support specific industries from energy to media sectors and covers
topical issues such as: * Environmental accounting * Environmental
auditing and ISO14001/EMAS * The balanced scorecard * Kaizen
costing * Target costing * Social responsibility Features *
Integrates the most up-to-date and relevant research with a broad
approach to management accounting. * Presents compelling examples
of 'real' organisations, exploring the interactions of management
accounting in practice. * Extends knowledge of management
accounting concepts and techniques to how they can be used for
strategic decision making and management control. * Uses Excel to
develop and apply solutions methods. * Examines how management
accounting techniques are adapted and modified to support specific
industries from energy to media sectors. * Covers topical issues
such as activity-based budgeting, the balanced scorecard, target
costing, capacity planning, quality management, Six Sigma and
performance measurement. * Fully compliant with developments within
the professional bodies such as CIMA and ACCA. * Offers end-of
chapter exercises to extend your critical thinking and applications
of key concepts. * Provides short case studies, so you can practise
manipulating and analysing data. This is the ideal textbook for
students studying management accounting at advanced undergraduate
and postgraduate level.
Sage Accounts is a straightforward accounting package, enabling
small businesses to control their finances in a quick and easy
manner. It assists in the smooth running of the business by
enabling you to compile graphs and tables to keep track of where
the money is coming from and where it is going to. The package
includes summary information allowing you to view details at a
glance, and provides an efficient time saving way of controlling
your stock and financial records. This new edition has been fully
revised and updated to ensure all information is accurate and up to
date.
Hardbound. This series publishes articles encompassing all areas of
accounting that incorporate theory from and contribute new
knowledge and understanding to the fields of applied psychology,
sociology, management science, and economics. Although the series
is primarily devoted to original empirical investigations, critical
review papers, theoretical analyses, and methodological
contributions are also welcome, as well as manuscripts that deal
with organizational behavior and human decision processes in
accounting.
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; including State
Boards of Accountancy, Academic Accreditation Bodies, the United
States Securities and Exchange Commission, independent standard
setting bodies such as the Federal Accounting Standards Advisory
Board (US), the Financial Accounting Standards Board (US), and
self-regulatory organizations such as State Societies of CPAs and
the American Institute of Certified Public Accountants. There are
equivalent and emerging national bodies that exist in most
developed and developing countries, and further there are emerging
global coordinating entities as well, which attempt to coordinate
the activities among nations. 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, which address
regulatory issues and policy affecting the practice of accountancy,
broadly defined. Topics of interest include research based upon:
self-regulatory activities, case law and litigation, government and
quasi-governmental regulation, and the economics of regulation,
including modeling. The serial aims to encourage the submission of
original empirical, behavioral or applied research manuscripts that
consider strategic and policy implications for regulation,
regulatory models and markets.
This book analyzes the political economy of higher education
finance across a range of OECD countries, exploring why some
students pay extortionate tuition fees whilst for others their
education is free. What are the redistributional consequences of
these different tuition-subsidy systems? Analysing the variety of
existing systems, Garritzmann shows that across the advanced
democracies "Four Worlds of Student Finance" exist. Historically,
however, all countries' higher education systems looked very much
alike in the 1940s. The book develops a theoretical model, the
Time-Sensitive Partisan Theory, to explain why countries have
evolved from a similar historical starting point to today's very
distinct Four Worlds. The empirical analyses combine a wide variety
of qualitative and quantitative evidence, studying higher education
policies in all advanced democracies from 1945-2015.
Advances in Accounting" was founded to provide a forum for
discourse among and between academic and practising accountants on
issues of significance to the future of the discipline. Emphasis
was placed on original commentary and creative research that would
substantively advance our understanding of behavioural and
financial markets phenomena relevant to real world choices.
Technology and global competition have brought tremendous changes
in business and accounting. A wide array of unsolved questions
continue to challenge a profession that defies definition and which
is continuously reinventing itself. This volume focuses on
questions of the "value added" by accounting information and audit
services. Articles explore the important task of valuing corporate
entities, and investigate challenges currently faced by auditors
(client selection, pricing behaviour, and audit quality). Finally,
contributors address the human side of career opportunities in the
discipline and whether adequate human resources are flowing into
the profession today. The theme of this collective effort is new
solutions for new problems.
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