Stop crunching numbers and start truly serving your clients Integrative Advisory Services is the CPA, accounting professional and bookkeeper's guide to the future. As technology paves the way for increased self-reliance and DIY financial services, much of the traditional data entry tasks of accounting professionals and bookkeepers will be reduced. Yet, nothing can replace the human side of the client-advisor experience and the desire to improve your clients' businesses with financial information. Technology will continue marching on, so accounting professionals must adapt to the changing marketplace to thrive in this new paradigm. This book shows you how to provide the kind of value that technology cannot: human connection. Rather than simply reporting data, today's accounting professionals have an opportunity to take a much more active role in their clients' business by analyzing the story behind the numbers, understanding both operations and finance, and guiding the client toward the outcomes they need. Creating an ongoing relationship throughout the year allows you to be proactive rather than reactive, and help your client's business at a holistic level. Your business owner and CEO clients can get the numbers from the computer too but, they come to you for personalized advice, explanations, and guidance based on their unique situation and financial needs. This book shows you how to take on more of an advisory role and become a critical component of your client's success. * Spend less time crunching numbers and more time advising clients * Become an integral part of the client's decision-making process * Provide real value by clearly communicating financial data analysis * Become the strategic partner your client cannot do without Cloud technology, machine learning, and artificial intelligence are not the death knell for financial advisors; in fact, they're the opposite they do the number crunching for you, leaving you more time to provide the personal guidance that no computer could. As the financial advisory industry evolves, Integrative Advisory Services is your real-world guide to adapting and thriving.

Advances in Accounting Education: Teaching and Curriculum Innovations is a refereed, academic research annual that aims to meet the needs of faculty members interested in ways to improve their classroom instruction. It includes both non-empirical and empirical articles dealing with accounting pedagogy at college and university level. Non-empirical papers are academically rigorous and specifically discuss the institutional context of a course or program, as well as any relevant trade offs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review. Thoughtful, well-developed articles describe how teaching methods or curricula/programs can be improved. Advances in Accounting Education: Teaching and Curriculum Innovations serves as a forum for sharing generalizable teaching approaches ranging from curricula development to content delivery techniques. Readable, relevant and reliable this volume is of interest to all instructors, researchers and administrators committed to improving accounting education at the college and university level. This volume presents relevant, readable articles dealing with accounting pedagogy at college/university level. It serves as a forum for sharing generalizable teaching approaches ranging from curricula development to content delivery techniques and is of interest to instructors, researchers and administrators committed to improving accounting education.

This is the second in a four volume set which addresses Global Accounting History developments, focusing upon financial reporting, and related institutional aspects of disclosures for accountability and decision making purposes. This volume addresses five countries of the Americas, Argentina, Brazil, Canada, Mexico and the United States of America. Chapters are authored by specialists knowledgeable about each of the subject countries.

"Research on Professional Responsibility and Ethics in Accounting" is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them, is the focus of this journal.

Measure business interruption losses with confidence You hope for the best and plan for the worst. It's your job. But when the unimaginable happens, are you truly prepared for those business interruption losses? Measuring Business Interruption Losses and Other Commercial Damages is the only book in the field that explains the complicated process of measuring business interruption damages after you've been hit by the unexpected, whether the losses are from natural or man-made disasters, or whether the performance of one company adversely affects the performance of another. Understand the methodology for how lost profits should be measured Deal with the many common types of cases in business interruption lawsuits in commercial litigation Take a look at exhibits, tables, and graphs Benefit from updated data, case studies, and case law references Don't get caught off guard. Get ahead of planning for measuring your interruption losses before disaster strikes.

This concise volume evaluates the cause and significance of recent corporate failures and financial scandals, and how they reflect on the fitness for purpose of the external auditors, financial reports, financial watchdogs, boards, directors and senior management. Failures like the disastrous collapse of Carillion, examined at length, have ultimately led to a crisis of confidence not only in the audit process but in the entire process of financial reporting. Revealing the shortcomings in audit quality, independence, choice and the growing expectation gap, Financial Failures and Scandals questions if the profession, its regulators or government watchdogs, are adequately prepared for the challenges of increasing regulation, public outcry and political scrutiny in the face of inevitable future financial failures. The fundamental structures of financial reporting, annual reports, boards of directors and senior management are often found to have failed. Tighter regulation and new requirements for reporting will inevitably result. Drawing on extensive research and interviews with insiders, users and experts, this unique book provides a compelling account of the profoundly disruptive impact of financial failures on corporate and financial accountability. Topical and readable, this book will be of great interest to students, researchers and professionals in accounting and auditing, as well as to policy makers and regulators.

"The Global Accounting History" four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume One addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland. Each chapter is authored by a specialist from the country concerned.

This set of volumes places the labor markets, workplaces, jobs and workers of Europe in comparative perspective. It focuses on the politics, economics, sociology, and history of work and workers in Europe. Authors contribute a variety of methodological and theoretical perspectives, with papers that push the boundaries of evidence and argument. In order to place European workers in comparative perspectives, the volume features articles that analyze specific European countries, industries and firms, analyze Europe as one of a few cases, and analyze many European countries within a cross-national sample. Specific topics covered include: a multilevel study of perceived job insecurity in 27 European countries; work values and job rewards among European workers; managerial intensity and earnings inequality in affluent democracies; cross-national patterns in individual and household employment and work hours by gender and parenthood; the political economy of active social policy in postindustrial democracies; social protection dualism, deindustrialization and cost containment; organized labor in Europe; and, unionization in East European ex-communist countries.

"Advances in Accounting Behavioral Research" publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this series encompasses all areas of accounting and covers a broad range of issues that affect the users, preparers and assurers of accounting information. Of particular interest are studies that advance and/or develop theory and studies that address contemporary issues affecting accounting information use and the actors in the surrounding environment. Understanding how accounting information affects each of these actors and their decisions and how accounting re-shapes society are critical. Similarly, the surrounding environment is critical as the social context influences accounting as well as the means for supporting information production and dissemination, that is, technology. This volume focuses primarily on this latter aspect and includes studies that examine both the short-term implications of technology use on individuals and the long-term implications of technology on organizational evolution.

Strategies AND techniques for getting the most out of A COMPANY’S physical assets

Accounting for Fixed Assets, Second Edition presents comprehensive guidelines for effectively managing property, plant, and equipment in order to get the maximum benefits out of investments in these long-term tangible assets. Enhanced with numerous examples and illustrations, this new edition features essential material on government accounting, not-for-profit accounting, and practical computer programs.

Complete, up-to-date coverage of fixed-asset accounting includes:

• Asset classification
• Base unit
• Asset value
• Asset safeguards
• Inventories of fixed assets
• Extraordinary repairs
• Written policies
• Self-constructed assets

Accounting as an academic discipline has not made any real strides in addressing social and environmental concerns facing this planet. Since the first volume of the series was published in 2000, there have been no changes in the focus of accounting and it is still taught and practiced in the same way. Social/environmental/sustainability accounting is still a fringe subject despite the fact that ignoring environmental issues has serious consequences for the survival of this planet. Unless social and environmental accounting is formally recognized, firms will continue to view it as a means to convey information that enables them to manage their reputation without actually making any real efforts to improve the environment. The papers included in this volume discuss different aspects of sustainability, environmental performance, and environmental disclosures. Overall, it is fairly obvious from these papers that firms are aware of the impact of their activities on the environment. Some of the papers analyze what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements. Though the papers come to different conclusions, it becomes clear from these studies that firms have problems in managing the impact of their environmental activities as well as in disclosing full and realistic information on these activities. Thus, it appears from these papers that firms manage their message to look good to outsiders.

Accounting research in emerging economies has grown over the last two decades. This is partly due to the increasing realisation that accounting has a central role to play in the development of these economies. Accounting can contribute to enterprise development, governance improvements and promote foreign direct investment. In addition, the increasing integration of the world economy has led to a significant interest in understanding accounting systems in emerging economies. The articles in the volume contribute immensely to our understanding of how accounting functions in emerging economies. The papers have examined various issues including the adoption of International Financial Reporting Standards (IFRS), internet financial reporting, the impacts of ownership concentration and board characteristics on firm performance, governance practices of firms, corporate social responsibility and environmental accounting, related party transactions, budgetary practices, activity-based costing, and females and the accounting profession. The papers have provided wide ranging empirical and theoretical issues that will have policy implications and also generate future academic debates. Overall, the volume advances debate on the role of accounting in different forms of organisations in emerging economies. We believe the audience will find the papers interesting and insightful in terms of theoretical development, practices, policy implications and future research directions.

"Advances in Accounting Education" is a referenced, academic research annual whose purpose is to help meet the needs of faculty members interested in ways to improve their classroom instruction. We publish thoughtful, well-developed articles that are readable, relevant and reliable. Articles may be either empirical or non-empirical. They emphasize pedagogy i.e. explaining how faculty members can improve their teaching methods or how accounting units can improve their curricula/programs.

There has been much written on the importance of responsibility accounting and integrated reporting to ensure business accountability, but not on how to be a responsible accountant. As the accounting profession is built on the foundation of maintaining public trust, making the right decisions when faced with a challenging dilemma has a major impact on the long-term performance and perception of the firm as well as personal credibility. Accountants make judgement calls on a regular basis: they are privy to highly confidential information regarding their clients and their clients' businesses. Unethical earnings management practices can easily lead to falsifying records, but how does the accounting professional avoid succumbing to these practices when faced with other pressures? Giving Voice to Values in Accounting is the first book to explain the ethical dilemmas faced by accountants in their day-to-day work and to provide clear guidance for accounting students and professionals in navigating through these issues. The Giving Voice to Values (GVV) framework focuses on resolving ethical conflict by encouraging individuals to act on their values. This book provides accounting educators, coaches, trainers and professionals with both the impetus and the tools to easily implement the GVV offering into their own work, their organizations and in the classroom.

The most complete guide to business valuation written by industry-leading valuation specialists! Handbook of Business Valuation Second Edition In this thoroughly revised and updated edition of the number-one guide to business valuation, nearly 50 experts provide expert advice and guidance on all facets of the subject. This is a single-source guide to valuation approaches and methods, in addition to all of the procedures necessary to accurately value a business. The Second Edition of the Handbook of Business Valuation enables you to find precisely the information you need; just go directly to the chapter concerning the topic you are interested in. There is no need to read the entire volume—it’s quick and easy. This is the only valuation book you need. It provides chapters on valuing specific businesses, such as: software companies, radio and cable stations, medical practices, home-based businesses, and many more, plus a special chapter on researching business valuation information on the Internet.

• An entire chapter on commonly used rules of thumb
• Business valuation from the perspective of the buyer, seller, lawyer, lender, and others
• All updated information, plus much that’s new
• Important sections on family limited partnerships, intellectual property issues, minority interests, and much more

Creative accounting, as highlighted in the best selling books of Terry Smith and Ian Griffiths, was one of the key themes in corporate finance in the 1980s. The control of creative accounting has been a major issue of the 1990s. This book looks at the regulatory response to creative accounting and the role olf the Financial Reporting Review Panel, under Sir David Tweedie, in policing company accounts. The book is about the contest for the control of creative accounting, a contest in which Sir David Tweedie describes the Financial Reporting Review Panel as 'like a cross-eyed javelin thrower at the Olympic Games'.

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.

Das betriebliche Rechnungswesen umfasst das externe Rechnungswesen mit BuchfA1/4hrung und Bilanzierung und das interne Rechnungswesen mit der Kosten- und Leistungsrechnung. Das A bungsbuch Rechnungswesen fA1/4r Dummies fA1/4hrt Sie von der Pike auf in diese beiden Rechenwelten ein: Der Autor erklArt die Aufgaben und Spielregeln von BuchfA1/4hrung und Bilanzierung, von den Kontenrahmen A1/4ber die Buchungs- und Gewinnermittlungsarten bis zur aktiven und passiven Bilanzierung und der Erstellung des Jahresabschlusses und der Bilanzanalyse. Sie A1/4ben mit vielen Aufgaben den Einstieg in die Buchhaltung und vertiefen anschlieA end mit vielen weiteren Aufgaben Ihre Kenntnisse, um einen Jahresabschluss zu erstellen. Danach A1/4ben Sie die aktive und passive Bilanzierung sowie die Erstellung einer GuV und analysieren Bilanzen. Und schlieA lich trainieren Sie die Kosten- und Leistungsrechnung.

The newest edition of an essential accounting resource The Wiley 2023 Interpretation and Application of IFRS Standards is an authoritative, one-stop resource for accountants who need to interpret and apply the most recent International Financial Reporting Standards with precision and consistency. The book contains numerous practical examples and up-to-date guidance on the expanding framework for unified financial reporting. The authors have created a volume that offers transparent, accessible, and efficient information relevant to the ever-evolving IFRS standards. Readers will also find: Clear and informative explanations of the newest updates found in the 2023 IFRS Standards Well-reasoned examples of new standards being applied to difficult cases drawn from real-world situations Realistic and practical advice created by, and for, accounting professionals Perfect for accountants and auditors, the Wiley 2023 Interpretation and Application of IFRS Standards will earn a place on the desks and bookshelves of students of accounting, finance, and related fields.

Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political practice. Throughout history, military force has been so pervasive that no community of any degree of complexity has succeeded in. Through to the present day, for all nation states, accounting for the military and its operations has primarily served broader political purposes. From the Crimean War to the War on Terror, accounting has been used to assert civilian control over the military, instill rational business practices on war, and create the visibilities and invisibilities necessary to legitimize the use of force. Accounting at War emphasizes the significant power that financial and accounting controls gave to political elites and the impact of these controls on military performance. Accounting at War examines the effects of these controls in wars such as the Crimean, South African and Vietnam wars. Accounting at War also emphasizes how accounting has provided the means to rationalize and normalize violence, which has often contributed to the acceleration and expansion of war. Aimed at researchers and academics in the fields of accounting, accounting history, political management and sociology, Accounting at War represents a unique and critical perspective to this cutting-edge research field.

The greatest concern for all Americans today - leaders and followers alike - is how their prosperity seems to depend on a shrinking foundation of technology-only growth. And the onset of artificial intelligence only threatens to marginalize people even more with job loss and increasing isolation inside the few remaining jobs that it will leave behind. This book helps us understand that business growth fueled by labor productivity does not rely on leadership as we've come to celebrate it, but on our ability to sustain loyalty and commitment to one another- a following if you will - inside and outside our workplaces. When we recognize and understand our historical Followership Cycles, we can begin to restore our workplaces to their lost role as a place to meet the demand of all Americans for a better future. This illuminating book: Provides a new, sustainable growth model based in the socioeconomic realities of modern America and the world it wants to lead - a new Followership System. Tells the story of how one profession, on the brink of disappearing into irrelevance, will lead the new Decision Economy into the 21st century. Demonstrates the development of the "leaderless" specialists who will manage evidence together to pursue a Reason-to-Grow. Stresses the importance of charging all C-Suite executives with leading a continuous process of discovering, articulating and then defending those stakeholder agreements to share purpose. Reveals, not the technology infrastructure, but the social architecture that organizations will use to build new social capital - the Followership that will propel our New Giants to future greatness. New Giants Rising takes us on a journey of the Followership Cycles of our recent past. And, more importantly, it puts forth a plan of action - voiced very simply by Henry Ford during the last cycle over a century ago when he faced the same moment then as we do now: "Coming Together is the Start. Keeping Together is Progress. Working Together is Success."

Activate Learning with Warren/Reeve/Duchac's, ACCOUNTING, International Edition! For 25 editions, market-leading ACCOUNTING has been on the forefront of innovation and change based on the needs of today's students. Warren offers you clear guidance to complete homework with an efficient presentation for today's learner. The high impact writing style and streamlined design makes important information accessible, with a focus on providing the best and most complete examples. The Complete Learning System in ACCOUNTING, 25, International Edition and CengageNOW is built around the way you use textbooks and online resources to learn, study and complete homework, allowing you to achieve ultimate success in this course. The end goal of Warren/Reeve/Duchac's text and technology learning system is to Activate Learning & making you a more active participant in the learning process and making you better prepared--ready to take on the rest of your educational and career goals.

In order to be successful in today's world wide competitive environment, companies must be capable of manufacturing products of high quality at low cost and providing a first-class customer service. Many companies have responded to these competitive demands by implementing Advanced Manufacturing Technologies (AMTs) and Innovative Managerial Practices (IMPs) as well as emphasising quality, delivery, innovation and flexibility to meet customer needs in their corporate objectives. The adoption of such practices and technologies and the redesign of work processes has altered the stakes of corporate well being over the past two decades.
This study provides a framework for exploring the relationships between the measurement of non-financial performance at the shop-floor of manufacturing firms across four different countries (UK, Italy, Japan, and Canada) and a range of twenty-eight contingent factors incorporating technological, managerial, organisational and environmental factors. In particular, the book examines whether these twenty-eight contingent factors are associated with the existence and importance of 19 non-financial performance measures used at shop-floor level for each country. The book also aims to develop models for each of the four countries which will determine the amount of change in the use and existence of each shop-floor non-financial performance measure that is associated with levels of the contingent factors.
A better understanding of non-financial performance measures at shop-floor level in manufacturing firms will contribute to a more effective management of manufacturing enterprises in the four countries. It also will enhance organisations??? knowledge aboutthe use of non-financial measures in performance measurement systems.