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This book, originally published in 1995, is concerned with the study of accounting within its organizational and social context. The author analyses accounting as having potential effects at both an ideological level and at an occupational level. Empirically, it is explored within the context of voluntary organizations as theoretically interesting extreme cases, where the conditions for accounting to be significant should be most open to question. This title will be of interest to students of business studies and management.

The financial crisis of 2008 has led to a re-evaluation of the role of financial institutions and their relationship with the wider economy and society. This process has meant an increased questioning of both the conduct of business itself and the principles behind commercial and financial activities. Yet non-western voices have been notably absent from this debate, as have alternatives to the dominant western-derived economic ideologies. From the ancient spiritual wisdom or Dharma of the Jains, there emerges a practical modern philosophy fully in tune with the re-emergence of India as a global economic power. Jain individuals, businesses and charities have played a powerful role in India's rise and within the global Indian Diaspora. Jain communities are noted everywhere for their contributions to business, the professions and science. These successes are based on the principles of interdependence and co-operation, with an emphasis on long-term consolidation rather than short-term bursts of growth. Researchers and students interested in the ethics of finance, accounting and economics will find Jainism and Ethical Finance a scholarly and illuminating evaluation of Jain Dharma as a non-western case study. In the light of current concerns about the way global finance and banking systems operate, this book offers a timely alternative perspective. .

There is no doubt that accounting education scholarship and research in Australia is not only thriving, but is amongst the best in the world. Nor is there any doubt that Australian scholars in this field punch well above their weight within the international arena. This book is not derived from a conventional special issue (i.e. one focussing on a specific theme, such as audit education, communication in accounting education, or the interface between accounting education and professional training). Instead, it presents a collection of leading edge contributions to accounting education research from Australian scholars on topics which have international relevance. These topics reflect the typical breadth of research in this field being undertaken in Australia - including coverage of students' conceptions of accounting work, the impact of entry mode on accounting students' approaches to learning, listening skills in accounting practice, and student's performance in online accounting courses. Taken together, the contents of this book will help to enhance the educational base of accounting practice by providing guidance to educators in improving their pedagogic practice. This book was originally published as a special issue of Accounting Education: an international journal.

The study of behavioral decision making has recently expanded into the area of accounting and auditing. This branch of research seeks to understand the cognitive processes that govern such necessary functions as the pricing of products and services, evaluating corporate performance, granting credit to prospective borrowers, and investing in financial securities. In Judgment and Decision-Making Research in Accounting and Auditing, editors Robert and Alison Ashton present and review more than twenty years of research in decision-making science. The book analyzes the judgments that business managers, investors, auditors and creditors make daily; considers the assets and liabilities of applied decision making, and makes suggestions for future research. Accounting and auditing academics, researchers, practitioners and students who seek a survey of the field and its applications will find this to be a solid reference work.

This book presents the views of accounting educators, accounting education policy-makers, and accounting practitioners from across the world on the challenging topic of liberalising the accounting curriculum within university education. Accounting is a relatively new subject within universities and has been absorbed into a high level of education without any real attempt to do so within the traditional ethos of a liberal arts education. In this book, the logic of teaching using the liberal arts is described and contrasted with the practical vocational training approach of teaching which has formed the foundation of accountancy courses for many years. A proposal to change this established practice, by integrating the liberal arts into the university accounting curriculum, is followed by a series of short chapters which address the relevance, validity and worthiness of the proposed approach. Comments and counter-arguments are then discussed before further chapters illustrate how the proposed change may be achieved in a variety of different contexts - ranging from that of the global financial crisis (which began in 2008) to the inclusion of ethics and sustainability within the accounting curriculum. This book will aid those teaching accounting in universities to improve the design of their accounting degree programmes by moving away from an excessive emphasis on technical skills towards a broader consideration of a liberal contextualisation of the accounting curriculum. This book was originally published as a special issue of Accounting Education: an international journal.

For more than 70 years, William Paton contributed his considerable energy and knowledge to the development of accounting thought. He was one of the early accounting educators to express the high purpose of accounting and its importance in the university, and he was among the early theorists in accounting to argue that accounting needed a coherent, theoretical structure that would guide the accountant in preparing financial statements. Yet a full account of his life, career, and ideas has not yet appeared. Kelly L. Williams and Howard J. Lawrence address this gap, painting an intimate and comprehensive portrait of this deeply influential figure. Their groundbreaking study not only explores major influences on Paton's thoughts on accounting, but also shows how Paton was an active participant in the professional accounting organizations of his day, how early on he urged the societies to conduct research to develop a consistent and rational body of knowledge, and how, with other early scholars, he was instrumental in developing the first issues of The Accounting Review-a beginning that helped make the Review the outstanding publication it is today. Ultimately, the authors demonstrate why Paton received practically every major honor an accounting educator could receive, including recognition in 1987 by the AICPA as the "Educator of the Century." As the only comprehensive study of Paton's life and thought, this is a must-have for graduate students of accountancy and researchers of accounting history and theory, and it is of keen interest to anyone who wishes to develop their own research methodology and pedagogy through a study of one of the greatest thinkers and educators in the history of accountancy.

There is no doubt that accounting education scholarship and research in Australia is not only thriving, but is amongst the best in the world. Nor is there any doubt that Australian scholars in this field punch well above their weight within the international arena. This book is not derived from a conventional special issue (i.e. one focussing on a specific theme, such as audit education, communication in accounting education, or the interface between accounting education and professional training). Instead, it presents a collection of leading edge contributions to accounting education research from Australian scholars on topics which have international relevance. These topics reflect the typical breadth of research in this field being undertaken in Australia - including coverage of students' conceptions of accounting work, the impact of entry mode on accounting students' approaches to learning, listening skills in accounting practice, and student's performance in online accounting courses. Taken together, the contents of this book will help to enhance the educational base of accounting practice by providing guidance to educators in improving their pedagogic practice. This book was originally published as a special issue of Accounting Education: an international journal.

Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm's data-particularly in the case of finance, software, insurance and biotech firms- comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002). Audit effectiveness has declined over the past two decades as auditor skillsets have failed to keep up with advances in information technology. Information and communication technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need of audit professionals to understand information technology and the controls required to manage it. The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits. Using R and RStudio, the book demonstrates how to render an audit opinion that is legally and statistically defensible; analyze, extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more.

Recent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists?experts in uncovering fraud?with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, options fraud, as well as fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures.

Invaluable guidance for complete integration of sustainability into reporting and performance management systems

Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. "Business Sustainability and Accountability" examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model.Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting processFocuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resourcesPresents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance

Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive "Business Sustainability and Accountability" hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.

Gute Renditen bei geringen Kursschwankungen: Konnen Hedgefonds diese Forderung der Investoren erfullen? Das Buch zeigt die Anlagestrategien und ihre Ergebnisse von Hedgefonds und schildert die Vorzuge von Dach-Hedgefonds (Fonds-in-Fonds-Strukturen). Die Daten und Argumente dieses Buches, das auf "Fachchinesisch" verzichtet und sich auf kompakte Darstellungen konzentriert, werden dem Anleger eine wichtige Entscheidungshilfe sein."

Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 15 examines the following topics: ways to incorporate self-directed learning in managerial accounting courses, the intent of students to major in accounting during recessionary periods; and incorporating core competencies in the accounting curriculum. Volume 15 also includes a special section that examines efforts to integrate accounting with other core business disciplines in the curriculum. This section includes the experiences of two universities that successfully integrated introductory accounting material with other business courses.

This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the "production engine" of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.

Keuper/Neumann analysieren den Einsatz von Treasury-Instrumenten, -Konzepten und -Strategien in Industrieunternehmen, Banken und Versicherungen. Zur Veranschaulichung tragt aktuelles Wissen renommierter Unternehmen wie BMW, Deutsche Post World Net, ebay, Metro Real, T-Punkt Vertriebsgesellschaft etc. bei.

Die Autoren verdeutlichen Operationelle Risiken im Kontext der anderen Risikoarten und Schritte fur das Management Operationeller Risiken. Die 2. Auflage stellt die aufsichtsrechtlichen Anforderungen an das Risikomanagement in der neuesten Fassung umfassend dar, insbesondere die Kapitaladaquanzrichtlinie der EU-Kommission."

Authors Eric Noreen, Peter Brewer, and Ray Garrison have crafted a streamlined Managerial Accounting book that is perfect for non-accounting majors who intend to move into managerial positions by focusing on the fundamentals to develop the conceptual framework managers need to succeed. This is done by adhering to the three core standards: - FOCUS Noreen/Brewer/Garrison pinpoint the key managerial concepts students will need in their future careers. With no journal entries or financial accounting topics to worry about, students can focus on the fundamental principles of managerial accounting. The manager approach in Noreen allows students to develop the conceptual framework needed to succeed, with a focus on decision making and analytical skills. - RELEVANCE Building student interest with its insightful Business Focus vignettes opening each chapter, current In Business examples throughout the text, and tried-and-true end-of-chapter material, students will always see the real-world applicability of Noreen/Brewer/Garrison. - BALANCE There is more than one type of business, and so Noreen/Brewer/Garrison covers a variety of business models, including nonprofit, retail, service, wholesale, and manufacturing organizations. Service company examples are highlighted with icons in the margins of the text.

Close the gap between homework and exam performance with Warren/Reeve/Duchac's FINANCIAL ACCOUNTING 14E and CengageNOWv2! Market-leading ACCOUNTING has been on the forefront of innovation and change based on the needs of today's teaching and learning environment. Warren/Reeve/Duchac's FINANCIAL ACCOUNTING 14E, now available as a bundle option with CengageNOWv2, helps elevate student thinking with content that addresses each stage of the learning process from motivation to mastery. This integrated system motivates students to learn, provides practice opportunities to better prepare for exams, and helps students achieve mastery with tools to help them make connections and see the big picture.

This revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than an unthinking acceptance of accounting techniques. Whilst immensely valuable for planning, decision-making and control, users of accounting information need to recognize the assumptions behind, and the limitations of particular accounting techniques. As in the previous editions, the book links theory with practical examples and case studies drawn from real business situations across a wide range of manufacturing, retail and service industries.

Ziel dieses Buches ist es nicht, die Verfehlungen mit entsprechendem Entsetzen aufzulisten, weil das schon hinreichend geschehen und die AEnderungsnotwendigkeit in der Gesellschaft und in der Branche erkannt wurde. Vielmehr wird versucht, anhand von Beispielen die Krafte und Mechanismen bei den Handelnden zu analysieren und zu verstehen, die zu diesen Entwicklungen gefuhrt haben, um darauf aufbauend Ansatze fur eine Loesung vorzuschlagen. Da die Wirtschaft als dienendes Mittel von Menschen fur die Menschen entwickelt wurde, koennen bei der Loesung derartiger Grundsatzfragen die Wirtschaftswissenschaften nicht ohne wesentliche Anleihen bei den Sozialwissenschaften, wie der Philosophie oder der Psychologie auskommen. Der Fokus bei der Entwicklung der Loesungsansatze liegt nicht darauf, durch die Weiterentwicklung eines immer umfassenderen Regelwerks das zu verbieten, was ex post als illegitim identifiziert und beklagt wurde, sondern die unglaubliche Kreativitat einer sozialen Marktwirtschaft und des freien Unternehmertums in ihrem eigenen Interesse darauf zu lenken, die Komponenten eines nachhaltigen, den beteiligten Menschen dienenden Erfolges im Kerngeschaft (und weniger bei der Stiftung von Parkbanken und der Foerderung von sozialen Projekten) fur sich zu entdecken und ihre Kultur, Ziele und Steuerung darauf hin auszurichten. Die Funktion der staatlichen Ordnungsmacht wird dabei vor allem im Setzen der zwingend erforderlichen Rahmenbedingungen gesehen. Dieses Buch ist auf der Basis von Erfahrungen sowie diverser wissenschaftlicher Literatur von einem Praktiker fur die Praxis geschrieben worden. Es zielt darauf ab, einen wirklichen, tiefgreifenden Kulturwandel aus der Praxis heraus anzuregen und umzusetzen, auch durch kreative Prozesse und Initiativen von unten.