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Books > Business & Economics > Finance & accounting > Accounting > General
During the first decade of the 21st century, the world has
witnessed a plethora of corporate scandals, global economic crises,
and rising environmental concerns. As a result of these
developments, pressure has been mounting on businesses to pay more
attention to the environmental and resource consequences of the
products they produce and services they deliver. Recent
Developments on Creating Sustainable Value in the Global Economy
contains a collection of pioneering research on the integration of
issues of sustainability within the traditional areas of
management. While highlighting topics including green marketing,
circular economy, and sustainable business, this book is ideally
designed for managers, executives, environmentalists, economists,
business professionals, researchers, academicians, and students in
disciplines including marketing, economics, finance, operations
management, communication science, and information technology.
Who holds the power in financial markets? For many, the answer
would probably be the large investment banks, big asset managers,
and hedge funds that are often in the media's spotlight. But more
and more a new group of sovereign investors, which includes some of
the world's largest sovereign wealth funds, government pension
funds, central bank reserve funds, state-owned enterprises, and
other sovereign capital-enabled entities, have emerged to become
the most influential capital markets players and investment firms,
with $30 trillion in assets under management ("super asset
owners"). Their ample resources, preference for lower profile,
passive investing, their long-time horizon and adherence to
sustainability as well as their need to diversify globally and by
sector have helped to transform the investment world and, in
particular, private markets for digital companies. They have helped
create and sustain an environment that has fostered the rise of the
likes of Uber, Alibaba, Spotify and other transformative players in
the digital economy, while providing their founders and business
models the benefit of long-term capital. Despite this increasingly
important impact, sovereign investors remain mostly unknown, often
maintaining a low profile in global markets. For the same reason,
they're also among the most widely misunderstood, as many view
investments made by sovereign investors as purely driven by
political aims. The general perception is that most sovereign
investors lack transparency and have questionable governance
controls, causing an investee nation to fear exposure to risks of
unfair competition, data security, corruption, and non-financially
or non-economically motivated investments. The current global
tensions around the AI race and tech competition - and now the
corona virus pandemic - have exacerbated such misperceptions,
spawning controversies around sovereign investors and capital
markets, governments, new technologies, cross-border investments,
and related laws and regulations. As such, sovereign capital and
the global digital economy are undergoing an unprecedented,
contentious moment. In short, the emergence of sovereign funds
symbolizes a major shift of the world's economic power. For the
first time, investment funds from developing countries are playing
with OECD financial giants as equals. Furthermore, their
investments into high tech enable them to participate at the
cutting-edge of the fourth industrial revolution, challenging
traditional innovation powerhouses like the US and Germany. For all
stakeholders, from tech unicorns, VC funds, asset managers,
financial firms, to policymakers, law firms, academics, and the
general public, this is the must-have book to get to know these new
venture capitalists and "super asset owners".
Supermarket bag boy, frontline supervisor, corporate vice
president, consultant, university and college professor: these are
the kinds of work experiences Ken Chapman brings to The Leader's
Code. Drawing on his diverse experience, Ken provides a practical
guide to principle-centered leadership. Ken has provided leadership
and business ethics development for Fortune 500 Companies and many
lesser known organizations. Ken is the author of several books
including Personality: Making the Most of It, The Shoulders of
Giants, and Small Town Graces. Address inquiries to
[email protected] The Leader's Code is about the principles
which have guided leaders over the years. The best leaders have
always led by example by first directing themselves. Having
mastered the art of self-management, the best leaders turn their
attention to those who follow them. Their ultimate goal is to lead
others to lead themselves. Leaders who put into practice the
time-tested principles of The Leader's Code enable us all to work
today with a vision of what we want tomorrow to be.
The EU has experienced serious economic and political crises such
as the sovereign debt crisis and Brexit in the past few years.
However, despite these issues, the EU has implemented considerable
institutional, fiscal, and collective improvements during the
unification process to continue as a significant actor in the
global economy. The Handbook of Research on Social and Economic
Development in the European Union provides a multidisciplinary
evaluation of the institutional, economic, and social development
of the European Union and makes inferences for the future dynamics
and collaborations of the EU, the global economy, and other
countries. Featuring coverage on a broad range of topics such as
energy security, gender discrimination, and global economics, this
book is ideally designed for government officials, policymakers,
world leaders, politicians, diplomats, international relations
officers, economists, business professionals, historians, market
analysts, academicians, researchers, and students concerned about
the multifaceted integration processes surrounding the EU.
The global financial crisis underlines the relevance of accounting
standards as much more than instrumental rules for corporate
reporting. This important book details the accounting standards
that embody societal and professional values and contribute to the
distribution of financial benefits that put international
harmonization of standards into the limelight. Sebastian Botzem
reveals that international standards have emerged after decades of
contest and political bargaining, which resulted in closely aligned
standards, voluntary consultation procedures and a network
structure comprising actors mainly stemming from global auditing
firms, regulators and international organizations. This
interdisciplinary book uniquely focuses on the organizational
structures and procedures to enable transnational rule setting in
accounting, which will prove invaluable to accounting
practitioners. Researchers and students in accounting studies,
international political economy and economic sociology will find
this compendium an informative resource.
The social economy sector (SES) faces pressures for greater
accountability to their funders, users, and citizens, and a growing
need to report good practices in the social, economic, and
financial impact that they have on the community. However, these
entities often face difficulties related to the lack of an
accounting framework that allows them to properly disseminate the
results of their activities. Thus, practices that involve financial
reporting and an assessment of their social, economic, and
financial impact are needed to improve their accountability,
sustainability, and operational performance. Modernization and
Accountability in the Social Economy Sector is an essential
reference source that discusses future avenues of development for
the management of SES entities, accounting, control in SES
management, and measures of performance in the SES. Featuring
research on topics such as online communication, social accounting,
and value reporting, this book is ideal for managers, financial
consultants, academicians, researchers, and students interested in
accounting, management, internal control, auditing, and technology
use in the SES.
This Research Handbook focuses on the collective ethical issues
facing the accounting profession, as well as the users of services
provided by accountants today. Providing an overview of
contemporary accounting and ethics issues around the world, the
Research Handbook on Accounting and Ethics discusses the ethical
considerations involved in each of the major areas of activity in
accounting, including external and internal auditing, tax, forensic
accounting, and governance. Chapters feature discussions on the
ethical implications of artificial intelligence and data analytics
in accounting, the effectiveness of anti-corruption agencies in
Africa, and accounting ethics education in Hong Kong and Macau. It
also proposes new areas of research relating to accounting and
ethics, through cross-fertilization with other disciplines and
presenting multiple innovative perspectives. Offering discussions
on a wide range of topics and research methods, this Research
Handbook will be essential reading for students and scholars in
accounting ethics, and business ethics. Accounting standards
setters, policymakers, practitioners, and regulators will find this
a useful resource for encouraging reflection on the ethical
ramifications of their professional duties.
Recent events have revealed that many healthcare workers are
subject to very high levels of occupational stress. This has become
particularly salient during the COVID-19 crisis. Recent research
indicates that, due to a variety of occupational stressors,
healthcare workers are at risk for a variety of mental and physical
ailments. Unfortunately, the literature on this topic is widely
dispersed among a number of fields, from psychology to medicine to
other professions. This book assembles the state-of-the-art
research from these various fields into one volume that will allow
clinicians, researchers, educators and administrators to understand
the extent of specific risks, their prevention, and treatment. It
draws attention to the emerging issue of stress-related illness in
healthcare and multiple individual topics within this domain. This
book is of interest to researchers and practitioners in clinical
psychology, organizational psychology, and occupational health.
Also, to the healthcare workers themselves that might be looking
for ideas about how to manage stress for themselves or their
coworkers. Finally, this book will be of interest to health
administrators seeking to reduce negative outcomes in their
employees.
This Handbook provides a comprehensive study of research, practice
and policy at the nexus of accounting and sustainability, or
sustainable development. Internationally renowned accounting
academics in the field offer critical discussions of the topic to
stimulate debate as the future policy infrastructure is formed.
Chapters explain key drivers of developments at the nexus, critique
those developments, summarise the findings of research on key
themes in the field, and suggest areas for further research,
offering evidence-based practice and policy solutions. The Handbook
sets the scene by exploring accounting, power, social justice and
unsustainability, before moving on to appraise the role of
enterprise value-based integrated reporting in (un)sustainable
development. It further analyses contemporary issues in the field,
including climate change-related disclosures, accounting for
greenhouse gases and emissions trading schemes. The thorough
coverage of key issues in accounting and sustainability, and the
analysis of research literature in the Handbook will make this a
critical read for accounting and business researchers and students.
It is an invigorating guide for policymakers and policy
influencers, accounting professionals and business leaders looking
to move forward in a more sustainable way.
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