Written for professional and aspiring accountants, this book addresses the specific ethical issues that accountants are often obliged to resolve in the context of their work. The authors, an accountant and an ethicist, take a case-based, pragmatic approach to the subject, examining real life dilemmas often faced in the practice of accountancy. Each chapter investigates a specific issue, such as whistle-blowing or the implications of independence, and includes several case studies that put the theoretical analysis into practical perspective. Throughout, Cottell and Perlin seek to go beyond the codes of professional behavior to confront the subtle personal, corporate, and governmental pressures that make ethical decision making difficult. In an era in which accountants have been tried publicly for aiding in corporate fraud, "Accounting EthicS" provides a careful and welcome exploration of the moral issues faced almost daily by professionals in the field.

Following an introductory chapter that raises fundamental questions about accountability, the authors analyze and interpret the three different systems from which ethical considerations are born--deontologism, utilitarianism, and ethical realism. Subsequent chapters examine particular types of conflicts. Among the topics that receive extended treatment are moral conflicts within the firm, the issue of independence, whistle-blowing as an option, legal requirements and ethical duties, difficulties in relationships among professionals, questions of sexual difference and discrimination, and accounting's responsibility to society. Specialized jargon is kept to a minimum, making this an excellent resource for anyone practicing or considering a career in the accounting profession.

Successful innovation is a true challenge and especially when today's companies are intertwined in close inter-organisational relationships and networks with e.g. customers and suppliers. Research has indicated that accounting can play important roles in such innovation processes, but there is little in-depth systematic knowledge about this issue. Accounting, Innovation and Inter-Organisational Relationships gathers leading researchers from all around the world to argue for the importance of more systematic knowledge about accounting, innovation and inter-organisational relationships. Accounting, Innovation and Inter-Organisational Relationships thus becomes an important source for researchers and practitioners interested in accounting and inter-organisational relationships as well as the related disciplines of management, marketing, innovation and strategy.

"Cutting Edge Internal Auditing" provides guidance and knowledge for every internal auditor, encouraging each to pioneer new ground in the development of their professional practices in all risk management, control and governance processes.

Serving as an excellent reference guide that develops a pattern of internal auditing now and for the future, this book explores the concept of "'cutting edge'" internal auditing as an imaginative adventure: demonstrating how this has influenced and will continue to influence the development of professionalism in internal auditing.

Built on the foundations of Jeffrey Ridley's extensive internal auditing experience across the public and private sectors, the author uses his articles and research to explore and develop the motivations, goals and categories of innovation in internal auditing today. It develops and brings up to date an imaginative internal auditing model, created and used by the author in the early 1980s, drawing on research and guidance by The Institute of Internal Auditors Inc., its Research Foundation and the Institute of Internal Auditors - UK and Ireland.

Each chapter stands alone by focusing on an individual internal auditing theme, considered from both the perspective of internal auditing and its customers to suggest an appropriate vision as a goal for every internal audit activity. Each chapter also includes self-assessment questions to challenge the readers understanding of its messages.

Accompanied by a CD ROM containing some of the author's training slides and seventy case studies, many written by leading internal audit practitioners, this book creates a vision for future cutting edge internal auditing.

Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

Both financial and non-financial managers with accountability for performance at either a strategic level or for a business unit have responsibility for risk management, in terms of failing to achieve organisational objectives.Fundamentals of Enterprise Risk management is structured around four parts and 26 self-contained chapters. Each chapter will have ample practical examples and illustrations/mini-case studies from retail, manufacturing and service industries and from the public and not-for-profit sectors to enable the reader to understand and apply the concepts in the book.

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.

Designed primarily for middle and junior management who deal with financial information without really understanding the content; students who are studying accounting as a non-specialist subject, for example on a business studies or engineering course. The book serves as a basic reference to be used throughout the course.
It will also be particularly helpful in providing the basic grounding that is required before moving on to the more technical and in-depth study of the subject that may be required on some courses. Students who are embarking on a course of study to become a professional accountant will also find this book of major benefit.
In addition to revisions through out, a new new chapter 'Making long-term investment decisions' covering capital investment decisions, extends and rounds out the final part of the book: using Financial Information to Manage a Business. The chapter deals with the investment appraisal process and covers the main investment appraisal techniques from the point of view of a non-specialist: payback periods, accounting rate of return and discounted cash flow methods are just some of the new topics covered.
The focus will be on the level of understanding that a non-specialist requires in the work place as such, in keeping with the rest of the book, the chapter includes practical examples and exercises to enhance the reader's understanding.
* Jargon free and easy to understand - no prior knowledge of the subject necessary
* Focuses on the principles and use of accounting information
* Review questions to assess progress at each stage and many fully worked exercises and examples

This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scandinavia, Russia, Poland and the Ukraine as well as Argentina and Japan. In a time of financial globalization, familiarity with accounting research in countries beyond the English language boundary is no less important than familiarity with the recent, comprehensive research activity in the English language area. It also offers a survey of the present state of the art (from empirical to analytical accounting and from such esoteric subjects as gender issues to the archaeology of accounting); finally, it casts a glance into the future.

Consumption of alcohol is a globally ubiquitous, often controversial activity, and business organizations in this sector are of significant social and economic relevance. This book draws on accounting records from the sector to reveal fresh and unique insights into the historic development of the production of alcoholic beverages. Offering a historic overview of the three major areas of the alcohol industry - brewing, distilling and wine - this book reveals the commonalities and differences which are present in the industry, while also highlighting its social impact. The editors bring together contributions from around the world, including Mexico, France, Japan and Ireland, to demonstrate how accounting has developed over time. Offering diverse geographical and historical perspectives, it explores multiple aspects of accounting within the industry, including internal control, earnings management, competition, and regulatory aspects. The fascinating insights into breweries, wineries, spirit distillers, vineyards and other related organizations provides a unique historic perspective of accounting systems, techniques and practices. Drawing on an international range of examples and rich archival material, this valuable research collection will be of great interest to researchers and advanced students of accounting and business history.

'A devastating expose.' Mail on Sunday They helped cause the 2008 financial crash. They created a global tax avoidance industry. They lurk behind the scenes at every level of government... The world's 'Big Four' accountancy firms - PwC, Deloitte, Ernst & Young, and KPMG - have become a gilded elite. Up in the high six figures, an average partner salary rivals that of a Premier League footballer. But how has the seemingly humdrum profession of accountancy got to this level? And what is the price we pay for their excesses? Leading investigative journalist Richard Brooks charts the profession's rise to global influence and offers a gripping expose of the accountancy industry. From underpinning global tax avoidance to corrupting world football, Bean Counters reveals how the accountants have used their central role in the economy to sell management consultancy services that send billions in fees its way. A compelling history informed by numerous insider interviews, this is essential reading for anyone interested in how our economy works and the future of accountancy.

A book that goes behind the more official presentations and accounts of research methods to explore the lived experiences, joys and mistakes of a wide range of international researchers principally working in the fields of accounting and finance, but also in management, economics and other social sciences.
The authors of the articles in this book address a wide range of issues and obstacles that they have confronted at various stages in their respective research careers. In reflecting on their personal experiences, they provide practical guidance on how to overcome the types of problems that typically confront researchers in their day-to-day work.
* Practical tips on how to undertake research and get findings published
* Research project management skills
* International and interdisciplinary perspectives

The current dynamics of world economy show remarkable changes in the socio-economics of credit provision and entrepreneurship. If the emergence of the sharing economy is fostering innovative models of collaborative agency, networking and venture business, economic actors are also looking for a more sustainable development, able to foster profitability as well as community welfare. This book investigates Islamic social finance as a paramount example of this economy under change, where the balance between economic efficiency and social impact is contributing to the transformation of the market from an exchange- to a community-oriented institution. The collected essays analyse the social dimension of entrepreneurship from an Islamic perspective, highlighting the extent to which the rationales of "sharing," distribution and cooperation, affect the conceptualization of the market in Islam as a place of "shared prosperity." Moving from the conceptual "roots" of this paradigm to its operative "branches," the contributing authors also connect the most recent trends in the financial market to Shari'ah-based strategies for community welfare, hence exploring the applications of Islamic social finance from the sharing economy, FinTech and crowdfunding to microcredit, waqf, zakat, sukuk and green investments. An illuminating reference for researchers, practitioners and policy-makers dealing with the challenges of a global market where not only is diversity being perceived as a value to be fostered, but also as an important opportunity for a more inclusive economy for everybody.

Equity strategies are closely guarded secrets and as such, there is very little written about how investors and corporate can utilise equity vehicles as part of their growth strategies. In this much-needed book, industry expert Juan Ramiraz guides readers through the whole range of equity derivative instruments, showing how they can be applied to a range of equity capital market situations, including hedging, yield enhancement and disposal of strategic stakes, mergers and acquisitions, stock options plan hedging, equity financings, share buybacks and other transactions on treasury shares, bank regulatory capital arbitrage and tax driven situations. The book includes case studies to highlight how equity derivative strategies have been used in real-life situations.

Originally published in this format with this foreword in 1992, this volume contains Accountics: The Office Magazine from April 1898 to December 1899.

Originally published in this format and including this Foreword in 1992, this volume contains Accountics: The Office Magazine from April 1987 to March 1898. Accountics contains technical papers reflecting issues of the times, photo portraits and biographical sketches of leaders, rosters of organizations, news items, announcements, correspondence and professional advertisements.

The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century.

This volume is a tribute to the efforts of a relatively small group of Scots who helped to establish and nurture American public accountancy at a time when demand for its services greatly exceeded the ability of native-born accountants to provide them.

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 book provides a comprehensive introduction to accounting and finance, and is used on a variety of courses including BTEC Higher National, undergraduate degree, RSA and LCCI. In the fourth edition there have been significant changes to the structure and content to reflect the requirements of the new BTEC Higher National in Business and Finance. New material has been included on the use of spreadsheets, and updated information on recent developments in financial and management accounting. In response to feedback from lecturers, answers to multiple-choice questions and other selected questions have now been included at the back of the book.

Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself.

In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be achieved, not by expensive and counterproductive regulations (like the US Sarbanes-Oxley Act and some International Accounting Standards), but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces.

The collapse in the US of Enron and Worldcom, together with their auditors, Arthur Andersen, has focused the public spotlight on the company audit and made it a highly controversial aspect of the accountant's work. In Britain, the recent legal action by Equitable Life against Ernst and Young is only the latest in a long line of scandals at BCCI, Maxwell, and the Barings bank, among many others. "A History of Auditing" for the first time lifts the lid off the work of the auditors, and details how historically they have got themselves into the present situation.
The book draws on new evidence generated by a postal questionnaire and oral history among auditors both past and present, together with an analysis of company reports and exhaustive use of contemporary textbooks and articles, making frequent frequent comparisons with American practice. The resulting history traces the evolution of the auditing process from its leisurely Victorian beginnings where armies of clerks checked and ticked everything in their client's books, to the transformation in the 1960s when, with the growing scale of clients auditing became more a matter of checking a client's systems rather than the records themselves. The changes in the 1980s are also documented when because of the growing pressure on audit fees from clients meeting the threat of global competition, auditors began to put their faith in such nebulous techniques as risk assessment. Alongside all these changes auditors also had to cope with the advent of computerization which robbed them of the audit trail.
This comprehensive history will be a useful reference tool for accounting, business and economic historians and will also be anenlightening read for all those with an interest in auditing procedures.

Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself.

In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be achieved, not by expensive and counterproductive regulations (like the US Sarbanes-Oxley Act and some International Accounting Standards), but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces.

In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice. With a wide range of examples and case studies and now available in paperback for the first time, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.

Describes accounting methods designed to take into consideration not only economic factors but also factors related to the quality of life.

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 Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the factory. This book, drawing upon the growing body of work which focuses on Italy and the Iberian Peninsula, demonstrates how accounting practices were effective in the subjugation of single individuals or entire populations, whether Roman Catholic priests, State functionaries, inhabitants of conquered lands or workers. The effectiveness of accounting as a tool of power is linked to its neutral and technical appearance, which makes it difficult for those oppressed and controlled by its practices to oppose it. Its adaptability to different organizational contexts, as documented in The Italian and Iberian Influence in Accounting History, makes it a valuable tool for sustaining existing power relations and reproducing inequalities and exploitation. The Italian and Iberian Influence in Accounting History is vital reading for academics and researchers in the fields of accounting, accounting history, political management and sociology and European history.