Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face.Covering timely issues such as social responsibility and ethical judgement, the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated.

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting including financial, auditing, taxation, managerial and information systems, addressing a broad range of issues that affect the users, preparers and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics.

Advances in Accounting Education: Teaching and Curriculum Innovations 19 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.

The 40th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals; explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.

Familiarise yourself with essential accounting and finance principles for business decision-making. Connect your learning with relevant examples from real world businesses. Accounting and Finance for Non-Specialists 12th Edition by Peter Atrill and Eddie McLaney is a highly accessible introduction to the subject. It equips you with a solid foundation in the principles and practice of accounting and finance, thereby laying the groundwork necessary to make successful business decisions in your future career. Covering financial accounting, management accounting and financial management in a single text, you will discover what the major financial statements contain and why they are useful. You will also gain an appreciation of the key roles that accounting and finance play in business decision-making. This easy-to-follow textbook examines widely-used accounting techniques, considers important international financial standards and contains a range of relevant, real-world examples, many of which are new to this edition. Activities and exercises frequently appear throughout the book and provide opportunities to engage with the issues raised. Pair this text with MyLab (R)Accounting MyLab is the teaching and learning platform that empowers you to reach every student. By combining trusted author content with digital tools and a flexible platform, MyLab Accounting personalises the learning experience and improves results for each student. MyLab (R)Accounting is not included with this title. If you would like to purchase both the physical textbook and MyLab Accounting (which also comes with the eBook), search for: 9781292334745 Accounting and Finance for Non-Specialists 12th Edition 'MyLab via Bundle' which consists of: Print textbook eBook MyLab (R)Accounting Students, MyLab should only be purchased when required by an instructor. If MyLab is a recommended/mandatory component of the course, please check with your instructor for the correct ISBN. Instructors, contact your Pearson representative for more information.

Can there be reliable information that is also relevant to decision making? Information for Efficient Decision Making: Big Data, Blockchain and Relevance focuses on the consolidation of information to facilitate making decisions in firms, in order to make their operations efficient to reduce their costs and consequently, increase their profitability. The advent of blockchain has generated great interest as an alternative to centralized organizations, where the data is gathered through a centralized ledger keeping of activities of the firm. The decentralized ledger keeping is one of the main features of blockchain that has given rise to many issues of technology, development, implementation, privacy, acceptance, evaluation and so on. Blockchain concept is a follow-up to big data environment facilitated by enormous progress in computer hardware, storage capacities and technological prowess. This has resulted in the rapid acquiring of data not considered possible earlier. With shrewd modeling analytics and algorithms, the applications have grown to significant levels. This handbook discusses the progress in data collection, pros and cons of collecting information on decentralized publicly available ledgers and several applications.

Advances in Accounting Education: Teaching and Curriculum Innovations 18 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.

This volume presents the evolutionary path of Corporate Social Disclosure (CSD), or sustainability disclosure, which is the set of tools and information that companies have to produce in order to be accountable to their stakeholders. Particular emphasis is given to the Integrated Reporting (IR), the most recent proposal about CSD, with the aim to identify key practical implications for companies and present performance measurement and control frameworks. The issues discussed in the book are of interest for both academics and practitioners, involved in researching, designing and managing sustainability performance measurement and communication systems.

New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship in the field. The articles published in this collection identify some emergent themes that have subsequently established themselves as key trends among academics in the field. These include the following:- Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing This new collection provides a key insight into accounting ethics research and will enable readers to access the most important 'thinkers' active in this arena today.

Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement, the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated.

The recent global economic crisis has highlighted the importance of strong corporate governance systems. The failure of many of the 'gatekeepers' (i.e. auditors) to protect the efficiency of the financial markets has left many wondering whether there exists a sound model of corporate governance and if so, what the features of such a model are.
"The International Corporate Governance System: Audit Roles and Board Oversight" provides a comprehensive legal, economic and financial approach to corporate governance. It addresses the practical aspects of corporate governance, auditing and risk management whether within principles-based regulatory approach or the rules-based approach. Starting with the OECD principles, their application by both the IMF and the World Bank, the book analyzes and compares corporate governance systems in the US, the UK, Canada, Australasia, Japan, Continental Europe, the BRICS, Saudi Arabia. The book moves on to analyze the audit roles and legislations in the US (SOX Act), the EU Statutory Audit Directive, the ROSC, the Audit Scandals, the auditors' liabilities, and the future of auditing. Finally, the author provides comprehensive coverage of the board oversight function, the management fraud types and the role of the audit committee.
"The International Corporate Governance System" is geared to a large public of lawyers, economists, financiers, and accountants who want to enhance their knowledge and skills in this interdisciplinary field. Business school students, law graduates, economics graduates will learn how law and regulation affect management practices, strategies and aims. Likewise, government officials, risk managers, chief financial officers, chief operating officers in charge of supervision and enforcement of laws and regulations will find a guide in their difficult environment.

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting including financial, auditing, taxation, managerial and information systems, addressing a broad range of issues that affect the users, preparers and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics.

2004 marked the 150th anniversary of the foundation of institutionalised public accountancy in the English-speaking world. The mid nineteenth century founders were public accountants practicing in Edinburgh, Glasgow, and Aberdeen. Their historical legacy is a respected profession world-wide that offers a complex range of public accountancy and other services to industry, commerce, and government. This book celebrates this legacy in biographies of 138 accountants involved in the creation of three professional bodies that combined to form the Institute of Chartered Accountants of Scotland (ICAS) in 1951. The biographies are presented within a historical context of Scotland at the beginning of the reign of Queen Victoria and reveal the economic and social class structure that characterised Victorian times. Many of the founders were members of families that profoundly influenced Scottish history in a variety of ways. Others had more humble origins. The biographies therefore attempt to capture not only the background of the founders but also their achievements in terms of careers, families, and friends. The book should be of interest to public accountants wishing to understand the historical foundations on which their profession is based. It is also relevant to social historians studying the impact of emerging professions on the economic, political, and social landscape of nineteenth century Scotland particularly and Britain more widely.

There is increasing interest in accounting issues in China. Despite a relatively short history, China's stock market is the world's second largest. This growth has been accompanied by increasing demand for accounting information alongside reforms of accounting and auditing rules, as international investors have paid increasing attention to investment opportunities in this dynamic and energetic country with a large population and economic growth potentials. Despite this, at present there are few books which offer students, academics and practitioners a comprehensive guide to current accounting issues in China. The Routledge Companion to Accounting in China fills this important gap in the literature. The volume is organized in six thematic sections which cover capital market and corporate finance, financial accounting, managerial accounting, auditing, taxation and internal controls. The structure is intended to reflect the increasing diversity of contemporary accounting issues in China, including a balanced overview of current knowledge, identifying issues and discussing relevant debates. This book is a prestigious reference work which offers students, academics and practitioners an introduction to current accounting issues in the emerging market of China.

An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was -recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.

As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advancement in Asian countries. However, although the general trend over recent decades towards convergence in financial reporting standards and practices has dramatically improved the comparability of accounting information, considerable variances remain in practices between countries. This Handbook therefore provides an up-to-date review of contemporary accountancy across Asia, illustrating how standards have been reshaped to accommodate the needs of economic and social trends. As well as providing an overview of standards in the larger Asian economies of China, India and Japan, contributions to the Handbook also include studies of countries such as Sri Lanka, Nepal, Cambodia and Mongolia. In particular, this Handbook analyses: financial accounting and reporting management accounting auditing and accounting professionalization governmental and public-sector accounting accounting education accounting development in Asian emerging economies The Routledge Handbook of Accounting in Asia offers students, academics, regulators and practitioners an essential reference guide to the current scholarship and practice in the field of accountancy in Asia. It will be a useful resource in particular for students of accountancy, business studies and Asian studies.

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.

This book, first published in 1988, provides an analysis of recruitment to the new profession of nineteenth-century accountancy, and in doing so, gives an insight into the complex origins and behaviour of the emergent professional classes. Unlike most studies, this is a study of all recruits, not only of those who succeeded in becoming qualified. This permits an analysis of the whole process of recruitment, including the choice of accountancy as a career option and as a vehicle of social mobility.

This book, first published in 1984, is a collection of six classic articles by the famed accountant John Whitmore. The articles, written between 1906 and 1908, provide a key analysis of standard costing and cost accounting.

This book, first published in 1995, presents a convenient resource which contains a cross-section of education issues, topics and biographies, identified with the acceptance and development of Certified Public Accountancy in New York State, USA.

This book, first published in 1984, collects together a host of valuable research papers published on accounting and auditing principles and procedures from the years 1917 to 1953. They are a key resource on the history and development of the accounting professions.

This book, first published in 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement - the consolidated financial statement - in what may be characterized as relatively high agency cost situations. This study examines an accounting method choice not under the assumption that it will be made opportunistically but under the assumption that it will be negotiated ex ante as part of the firm's optimal contract structure.

This book, first published in 1988, contains the complete account of the Seventh International Congress of Accountants in 1957. Featuring analysis of the modernisation of accounting, public accountants and internal auditing, among others, this is a valuable research book on the development of the profession.

This book, first published in 1986, collects together the papers presented at the Fifth International Congress on Accounting in 1938. Cutting edge research at the time, these analyses now form an integral part of the history of accounting.