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.

This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than ever. All the chapters in this handbook provide both retrospective and contemporary views and commentaries by leading and knowledgeable scholars in the field, who offer unique insights on the changing role of accounting and auditing in today's data and analytics driven environment. Aimed at academics, practitioners, students, and consultants in the areas of accounting, auditing, and other business disciplines, the handbook provides high-level insight into the design, implementation, and working of big data and data analytics practices for all types of organizations worldwide. The leading scholars in the field provide critical evaluations and guidance on big data and data analytics by illustrating issues related to various sectors such as public, private, not-for-profit, and social enterprises. The handbook's content will be highly desirable and accessible to accounting and non-accounting audiences across the globe.

In Corporate Governance, Accountability, and Pressures to
Perform: An International Study, Professor Demirag provides an up-to-date review of the structures and characteristics of the various financial and corporate governance systems that exist in different countries around the world. The scope of this book is wide-ranging and reflects the authors' extensive experience in this area. The book provides a useful framework for addressing variety of key issues including why and how some companies take advantage of differences in corporate governance practices, while others fail, in the performance and management of their research and development practices.
This book explores how corporate governance systems in various European countries, the United States, Australia and Japan are embedded in their overall national financial systems and whether the national corporate governance systems are converging to some extent. Through the use of a survey, the book
examines how various financial and corporate governance systems
protect companies from, or expose them to, short-term pressures.
An attempt is also made to measure the short-term perceptions of
over one thousand top company executives internationally and to
show how they react to these pressures in the management of
their research and development.
The ultimate aim of this book is to identify those financial
systems and corporate governance structures where short-term
pressures are resisted and longer-term investment decisions are
encouraged.

This book focuses on the recent transformations of national accounting systems. It extends comparative accounting literature using a new comprehensive framework, which embeds a governance perspective throughout the financial reporting process. The authors track transformations in standard setting, enforcement and disclosure regulation over time in three typical OECD countries. Modes and degrees of convergence illustrate where "global governance" in accounting has already been achieved and where national regulators still dominate the accounting agenda.

Easy to follow, friendly, and conversational How to Talk Finance will help you get the low down on the numbers behind your business -what they are, what they mean and how you can use them to get ahead.

This eighth volume in the series deals with a variety of topics in the field of advances in public interest accounting.

This textbook presents a comprehensive treatment of the legal arrangement of the corporation, the instruments and institutions through which capital can be raised, the management of the flow of funds through the individual firm, and the methods of dividing the risks and returns among the various contributors of funds. Now in its third edition, the book covers a wide range of topics in corporate finance, from time series modeling and regression analysis to multi-factor risk models and the Capital Asset Pricing Model. Guerard, Gultekin and Saxena build significantly on the first edition of the text, but retain the core chapters on cornerstone topics such as mergers and acquisitions, regulatory environments, bankruptcy and various other foundational concepts of corporate finance. New to the third edition are examinations of APT portfolio selection and time series modeling and forecasting through SAS, SCA and OxMetrics programming, FactSet fundamental data templates. This is intended to be a graduate-level textbook, and could be used as a primary text in upper level MBA and Financial Engineering courses, as well as a supplementary text for graduate courses in financial data analysis and financial investments.

This book provides insights into the hidden role of intuitive expertise in financial decision-making. The authors show and discuss how expertise combined with intuitive judgments positively affect decision-making outcomes. The book builds on the latest academic studies in this emergent field. In combination with the academic perspective, the authors provide a field study that they conducted in the context of mergers and acquisitions (M&As), a common and critical strategic investment for companies. The interviews were carried out with experts and decision-makers in large and successful international companies (i.e., M&A experts, CEOs, CFOs, and board members). The book provides a solid theoretical and empirically based grounding of the topic. In addition, it offers suggestions to practitioners on how they can develop and nurture intuitive expertise in strategic investment decision-making. The report of the field study provides examples and quotes from interviews to visualize findings, thus helping practitioners gain understanding and insights from the text. The authors also discuss the downsides of intuitive expertise, such as biases and flawed decision-making. For scholars, students, and professionals, the book offers a concise and up-to-date summary of an emergent stream of research, exploring how cognition and judgment affect financial decision-making.

Through a mixture of concepts and examples, the second edition of this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field. This book covers the two aspects of financial statement analysis, namely quantitative and non-quantitative analysis. Unique to the second edition, the book will also cover Non-GAA- metrics and valuation accounting. Concluding with helpful and updated case studies, the book will appeal to students and academics of financial accounting.

This third volume in the series discusses such topics as the role of activity-based systems in supporting the transition to the lean enterprise, applying field research to behavioural issues in management accounting, and human resource valuation and amortization in corporate acquisitions.

This book provides an understanding of the role of accounting services and the major multinational firms which supply them in the processes of economic expansion in the international economy and, more specifically, in the Third World. The study is unique in that it supplies both accounting and economic expertise. Special features include a discussion of the growing role and impact of various accounting consulting services. In addition, it provides an analysis of the role of technology and a discussion of accounting in the context of multinational corporations. The book also offers important insights about accounting services for policies geared to economic development.

This study will appeal to professional and academic development specialists, economists, public administration specialists concerned with Third World development, and academics and practitioners in international business and accounting.

Ryan D'Agostino, former senior editor at Money, wanted to know how the wealthiest in America got that way. So he asked. Knocking on 500 doors in some of the most affluent zip codes in America, D'Agostino met with men and women who welcomed him in and shared their most difficult financial decisions, toughest setbacks, greatest strategies, most triumphant moments, and deepest insights. In RICH LIKE THEM, he weaves together what he learned and offers maxims for achieving wealth, such as "Never Let Pride Get in the Way of Profit," and "When you fail miserably, be thankful." Filled with inspiring stories and straight-up advice, RICH LIKE THEMis a lively and practical get-rich guide that any reader can follow.

Actions to accomplish Agenda 2030 have gained propulsion across time yet remain undetermined in several respects. This volume draws attention to environmental-related Sustainable Development Goals (SDGs) and the progress of implementation at country and company levels, underscoring the urgent actions needed. Environmental Sustainability and Agenda 2030: Efforts, Progress & Prospects documents the status of environmental SDG implementation in the two developing blocs of BRICS and MINTS, highlighting the reporting practices across these countries. Contributors illustrate that multi-stakeholder participation using group model-building exercises can be practically helpful to generate a shared mental model of multiple stakeholders in conflict. Further insights with practical implications for managers and policy makers include mechanisms for managing modern slavery through corporate social reporting practices, minimising slavery in domestic and global supply chains; use of sustainability accounting in accomplishing Agenda 2030; corporate motivation for disclosing clean water and sanitation (SDG-6) related actions; and the state of corporate environmental reporting research in sub-Saharan Africa.

The presence of sound corporate governance in a financial institution is important in maintaining the confidence of both the market and the public. The power that corporate governance holds over the success of some of the largest financial institutions in the world is not to be downplayed. This book methodically assesses the quality of corporate governance and mechanisms of accountability disclosures to various stakeholders. It is further intended to provide fresh insights into some specific corporate governance recommendations to help improve good governance in financial institutions, particularly in the United Kingdom and the EU but will also be applicable to other major economies. It explores what, when and how corporate governance has changed the financial institution functions and corporate executive behaviour by critically reviewing the pre- and post-financial crisis theoretical and empirical literature. Increasingly driven by the nature of complications, complexities and opacity in the operations of financial systems, corporate governance reporting plays an important role in the financial sector. It will provide insights into corporate governance disclosures over a long-term basis. This book should be a valuable asset to support the research of practitioners, students and all academics due to its stimulating and reflective insights into this fascinating topic.

Fierce competition in today's global market offers a powerful motivation for developing even more sophisticated and multi-functional technology tools. Implementing these specific techniques and strategies benefits global economics and contributes to the harmonization of economic interests at the micro- and macro-levels. Avatar-Based Models, Tools, and Innovation in the Digital Economy is an essential reference source that provides a critical analysis of avatar-based models, tools, and neuro natural platforms and features developments in terms of the application of these theories and methodologies to the communication and socio-economic sphere. Featuring research on topics such as digital communications, economic development, and consumer management, this book is ideally designed for students, researchers, industry professionals, and academicians seeking coverage on combining the use of intelligence artificial and natural approaches to a variety of communication technologies.

Hiedie handboek is gebaseer op die opvoedkundige vereistes van die Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters vir toelating tot ATB (Aanvanlike Toets van Bevoegdheid (of in Engels “Initial Test of Competence” (ITC)) van die Kwalifi­serende Eksamen van die SAIGR. Dit bevat wysigings aan standpunte en wetgewing tot en met Junie 2018.

The series focuses on the academic and theoretical side of the profession in the areas of financial accounting, accounting education and auditing. The articles range from empirical, to analytical, to the development of new technologies.

BUSINESS / SELF-HELP " Wattles offers techniques for getting in tune with one' s deeper self and thus creating a channel of communication between oneself and universal energy. His is a gentle philosophy that excludes competition, cheating, and lording it over one' s fellows when one has made it, and encourages cooperation." --Publisher' s Weekly In his bestselling book, Wallace D. Wattles explains that " universal mind" underlies and permeates all creation. Through the process of visualization, we can engage the law of attraction--impressing our thoughts upon " formless substance" and bringing the desired object or circumstances into material form. The author emphasizes the critical importance of attitude: only by aligning ourselves with the positive forces of natural law can we gain unlimited access to the creative mind and its abundant rewards.The Science of Getting Rich holds the secret to how economic and emotional security can be achieved in a practical, imaginative, and noncompetitive way, while maintaining a loving and harmonious relationship with all of life. By living in accordance with the positive principles outlined in this book, we can find our rightful place in the cosmic scheme and create for ourselves an environment in which to grow in wealth, wisdom, and happiness.WALLACE DELOIS WATTLES (1860-1911) was the author of numerous books, the best known of which is The Science of Getting Rich. He experienced failure after failure in his early life until after many years of study and experimentation he formulated a set of principles that, with scientific precision, create financial and spiritual wealth. He died a prosperousman in 1911.

Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston. Establishing a historical account explaining financial reporting's current form, Corporate Reporting examines the complete annual reports from 1902 to 2006 of The United States Steel Corporation - the first United States' company to attain the billion-dollar capitalization in U.S. markets. Studies in the Development of Accounting Thought informs readers of the historical foundations on which the profession is based, the historical antecedents of today's accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession's history. The series focuses on bringing the past into today and using it to point towards the future. Topics featured include finding and utilizing archival materials; the growing importance of the Internet in historical research; the issues involved in writing to historical paradigms; and the pivotal influence and immediacy of oral history.

In recent years, the accounting profession has been faced with a number of unresolved problems. One of the most crucial has been the failure to distinguish between two separate sectors of the economy, the core and the periphery. This work offers a comprehensive study of this dual economy in which large organizations are clustered at the center while smaller organizations are arrayed on the periphery. At least two sets of accounting standards are required to adequately serve this structure, Monti-Belkaoui and Belkaoui argue, and just what these standards are, and how they would affect such issues as financial reporting, is the subject of this book.

The work explores the nature of the dual economy and provides a perspective on the way in which the concept operates. The authors begin their study with a survey of the theories and implications of the dual economy, and the issues of accounting validation in such a structure. In a number of succeeding chapters, they then analyze some fundamental accounting problems and their relation to economic dualism, including income smoothing, auditor switching, and bond rating changes. The work concludes with an examination of public policy and standard-setting solutions to the dual economy situation. "Accounting in the Dual Economy" will be a useful resource for a wide variety of professionals, including practicing accountants, financial managers, and legislators. It will also be an important supplementary text for courses in accounting and public policy.

Persistence and Vigilance: A View of Ford Motor Company's Accounting Over Its First Fifty Years is an exploration of the financial leadership that guided the company through periods of phenomenal growth amidst the economic and political upheaval of the early 20th century. Since its inception in 1903, the Ford Motor Company has implemented traditional accounting methods, as well as innovative financial reporting and business policies, to navigate industry competition, two world wars, and labor issues such as the famous $5 day. While much has been written on the presumption of Henry Ford's indifference to the financial details of operating the company that bore his name, there remains much to be said for the talented individuals working behind the scenes to spearhead the day-to-day financial and operational policies of the company. This includes initial co-founder James Couzens, super salesman and accountant Norval Hawkins, loyal Frank Klingensmith, and turn-around specialist Ernest Breech, among others. It was through their skill, persistence, and acumen that accounting policies and procedures evolved within the Ford Motor Company alongside the welcomed support of Edsel Ford, who was widely respected in his vision for strong financial oversight and organizational structure. From archival information found in the Benson Ford Research Center, this book describes the accounting and financial reporting methods utilized by the company through its years of growth, wartime production, economic downturns, and eventual restructuring under the presidency of Henry Ford II. It is essential reading for anyone interested in the history of the Ford Motor Company, as well as those curious about the application of accounting within the fast-growing automotive industry in the early to mid-1900s.

An analysis of fuzzy sets and the theory of evidence to accounting. It is divided into parts, covering: methodology; inference; prediction; and neural networks.