"Advances in Accounting Behavioral Research" publishes quality articles encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that integrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 8 contains papers on a variety of behavioral accounting topics. The lead article is a literature review of research associated with the belief adjustment model (Hogarth and Einhorn 1992), which has been used as the theoretical support for a significant body of research in accounting. This article synthesizes prior accounting research and identifies future research opportunities. The remaining eight articles are empirical in nature and examine behavioral issues in auditing, ethics, and management accounting. One study investigates the efficiency and effectiveness of a recent change to the audit workpaper review process, which delegates more review tasks to senior and staff auditors. Two studies investigate communications in the audit review process with one focusing on linguistic delivery style of the client and the other focusing on electronic communication medium for client inquiry. Another study investigates the concept of role morality and whether accountants have different ethical propensities when making business decisions rather the personal decisions. The remaining four articles investigate various aspects of managerial accounting systems, including budgetary participation, the role of culture and acculturation in information sharing, activity based costing, and manager's moral equity. Overall, these papers provide interesting insight into various aspects of behavioral accounting.

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.

Unique reference book covering the entire field of accounting information systems. Contributions from an international range of accounting and information systems experts. Includes coverage of contemporary themes such as big data, data security, cloud computing, IoT and blockchain.

This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.  

Is the average accountant being strangled by overregulation? Have traditional accounting and auditing practices been misunderstood and unfairly maligned? Can anything be done to reverse these damaging trends?
In the 1984 edition of this book, Eugene H. Flegm gave an emphatic yes to all three questions. However, none of his suggestions were followed and today the condition of the accounting profession (defined as to include those in business as well as public accounting) is in dire straits. The regulators--FASB, SEC and the AICPA--have continued to overwhelm practicing accountants with a continuation of detailed rules making.
In this updated version of his book, Mr. Flegm explains the causes of the current crisis, how the accounting profession and the FASB failed to deal with the developing problems 20 years ago, and how there is still some hope that the integrity of the profession can be restored.
He reiterates his basic belief that only an historical cost based system can be used to establish the badly needed reliability in financial data which after all is why financial statements are relevant at all. He also brings to question whether or not the AICPA and the public auditing firms have not forfeited their self regulation franchise.

Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author's wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.

Get your head around company finance. Whether you're a small business owner or a corporate manager with budget responsibilities, having an understanding of your company's finances is crucial. This user-friendly guide takes you through all the key elements of UK business accounting, covering everything from evaluating profit margins and establishing budgets to controlling cash flow and writing financial reports. The fourth edition will be fully updated throughout and includes brand new content on the emergence of IFRS and dealing with foreign exchange. Updates include: Revised chapter on funding covering Banks, Private Equity, Venture Capital, Business Angels, Crowdfunding in its various guises, IPO's. Financial aspects of foreign exchange - increasingly business accounting has to accommodate transaction and translation exposure dealing with exchange rate variances over time. Merger and acquisitions and the role of accounting. Business planning Financial metrics for start-ups - monthly revenue growth, revenue run rate, burn rate, Cost of Acquiring a Customer and Payback, Average Sales Cycle etc. Strategic financial models: Linear Models and Optimization, Probabilistic Models, Regression Models and Decision-Making and Scenarios.

The supplement presents an intriguing combination of 21 chapters, separated for presentation purposes into seven themes, dealing respectively with (1) the role of external agencies in the structural adjustment of emerging and transition economies (3 chapters); (2) the nexus among financial accounting standards, auditing and the reporting of intellectual capital (3 chapters); (3) the interface between corporate governance and financial management (5 chapters); (4) the transformation of public sector accounting and management (3 chapters); (5) the conjunction between liberalization policies and privatisation of state-owned enterprises (3 chapters); (6) the influence of culture and historical antecedents on accounting and accountability (2 chapters); and (7) the role of accounting education and profession in transition economies (2 chapters).

First published in 1924, as the second edition of a 1914 original, this book was written to provide a guide to agricultural accounting and effective financial management. The text uses examples based on the accounts of a Gloucestershire farm to illustrate its points. This book will be of value to anyone with an interest in accounting and the history of agriculture.

Advances in Accounting Education is a refereed, academic research annual whose purpose is to meet the needs of faculty members interested in ways to improve their classroom instruction. It publishes thoughtful, well-developed articles that are readable, relevant and reliable. Articles are peer-reviewed and 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. The series examines diverse issues such as software use, cultural differences, perceptions of the profession, and more.

This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value - Blended Value - generated by an organization for all of its stakeholders. This approach is based on four major theories - Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic - and was developed on the basis of a cost-benefit analysis.

Devoted exclusively to the advancement of ethics research and education in the profession and practice of accounting DESCRIPTION: This series features articles on a broad range of important and timely topics, including professionalism, social responsibility, individual morality, accountability, good business practices in public accounting and the litigation crisis. Papers are empirical or theoretical in nature, and are drawn upon paradigms in related disciplines such as philosophy, psychology, theology, economics and sociology. TABLE OF CONTENTS: Attributes of ethical audit decision making (M.J. Abdolmohammadi); Expansion of the concept of fiduciary duty (M.B. Armstrong, J. Carr). A responsibility-based approach to systems development for professional service firm (K. Yuthas, J.F. Dillard); Faculty perceptions regarding the inclusion of business ethics in the curriculum (R.A. Larson); Critical thinking and the moral reasoning of intermediate accounting students (R.A. Bernardi et al.); Accountants' perceptions of the ethics of earnings management (R.Z. Elias); Impact of cognitive moral judgment ability on knowledge of red flags (D.H. Roberts, J.P. Koeplin); Ethical decisions and the dilution effect: the impact of nondiagnostic information on ethical decisions (T.L. Herron, G.R. Young II); A taxonomy of auditors' professional skepticism (M.K. Shaub, J.E. Lawrence); The importance of context in investigating auditors' moral abilities (D.W. Massey); Case Section; International Textile, Inc. (M.N. Nourayi, S.M. Mintz); Academic ethics cases; Extracurricular activities; To publish or not to publish. Accounting club activities (B.N. Schwartz, S. Mintz); Ethical dilemma in student organization:a teaching case integrating moral reasoning, virtue theory and discourse as an approach to resolution (J.L. Mobus, A.K. Styles).

Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.

`Watson addresses some of the most pervasive myths related to small business performance in an engaging manner, capturing the nuances of these important issues. His review of the definitions of business failure and study of the differences those definitions make for research outcomes is particularly striking and useful for policy makers, researchers, and educators. This book helps us think more deeply about the variety of motivations, approaches, and outcomes that make up the world of small business.' - Patricia Greene, Babson College, US `John Watson is my type of researcher. His scholarly career has been devoted to finding out what actually happens to small businesses, based on looking in detail at their performance and the factors influencing their performance. This frequently means that sacred cows have been sent to abattoir. The most notable of these is that most small business closures are "failures". They are not, and Watson makes this point with clarity. This book further develops this insight. It then moves on to derive a better understanding of important policy issues such as the extent and relevance of financial constraints in small firms, and the role that governments might play in relaxing such constraints. Policy makers take note.' - David Storey, Warwick Business School, UK The performance of Small and Medium-sized Enterprises (SMEs) has been a subject of continual interest to both researchers and practitioners. This enlightening book investigates the pitfalls which have affected the assessment of SME performance in much of the past research. In this book, John Watson dispels a number of myths that have become part of the SME landscape - including that SMEs suffer from excessively high failure rates; that female-owned SMEs under-perform male-owned SMEs; and that SME growth (particularly for female-controlled SMEs) is severely limited by a lack of external funding. Making extensive use of both cross-sectional and longitudinal data, this book will appeal to research students interested in entrepreneurship and SMEs, teachers of entrepreneurship courses and policymakers. Advisors to the SME sector will also find that the material presented provides them with a good background understanding of performance in this sector.

Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples. IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students. IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail. This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.

Develop a strong foundation in accounting that prepares you for future study and success in today's business world with Warren/Jonick/Schneider's leading ACCOUNTING, 28E and CNOWv2 digital resources. This edition connects accounting concepts to the "bigger picture" as chapter-opening schemas clearly demonstrate how each chapter's content fits within the overall framework of the book. The CNOWv2's Journal Entry Tool reinforces this approach by automatically illustrating the impact of transactions on the accounting equation. This book's hallmark presentation of the accounting cycle provides an unmatched foundation for understanding later chapters and future coursework. The authors have carefully streamlined content and improved learning features to ensure you have the understanding of today's accounting and specific tools you need to succeed.

Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

Introductory Accounting adopts a measurement approach to teaching graduate students the basics of accounting. Integrating both financial and managerial principles from the U.S. and around the globe, it links accounting to other areas of business (such as finance, operations, and management). Providing students with the context to understand how and why accounting is a valuable part of business, readers will gain an understanding of accounting's role in financial analysis and managerial decision-making. Tinkelman discusses accounting as an imperfect measurement system, offering guidance on how quantitative data can benefit analysts and managers when used with an understanding of its limitations. The book is strongly grounded in research, and also draws on plenty of examples and cases to bring these issues to life. The conversational style of Introductory Accounting will appeal to MBA students, while key terms and illustrative problems make assignments easy for instructors. Additional materials for students and instructors are available on the book's companion website.

Maurice Peloubet's autobiography lends an insight into the thinking of an influential practitioner of the early 20th Century American CPA Profession. Peloubet was Vice President and Treasurer of the American Institute of Accountants [now the AICPA], as well as a National Director of the National Association of Cost Accountants, now the Institute of Management Accountants. He was a driving force in the firm Pogson, Peloubet & Co, whose prestigious New York Stock Exchange mining company clients included Anaconda, Phelps Dodge, Newmont and others. In l963 his firm was merged into Price Waterhouse & Co., now PriceWaterhouseCoopers.
In 1975, Professor Alfred R. Roberts, of Georgia State University discovered the unpublished memoirs of Maurice Peloubet [d. 1976]. Professor Roberts and his colleagues have completed the process of preparing the manuscript for publication. Skillfully edited, this volume details the key role which Peloubet played in many events affecting modern day professionals, including the federal legislation involving inventory techniques. A prolific writer, thoughtful professional, and, on occasion poet, the volume identifies the many works authored by Peloubet during his lengthy and important career.

Hardbound. Research on Accounting Ethics is devoted exclusively to the advancement of ethics research and education in the profession and practice of accounting. Its threefold mission is to: advance innnovative and applied ethics research in all accounting related disciplines on a global basis; improve ethics education in and throughout the professional accounting and management curricula at the undergraduate and graduate levels; provide a source of information for the professional accounting and auditing community for integrating ethics and good business practices in public firms, business corporations, and governmental organizations. This series features articles on a broad range of important and timely topics, including professionalism, social responsibility, individual morality, accountability, good business practices in public accounting and the litigation crisis. Papers will be empirical or theoretical in nature, and will draw upon paradigm

Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics. Focusing on research that examines both individual and organizational behavior relative to accounting, the series provides a unique opportunity for the exchange of peer reviewed knowledge across all areas of accounting behavioral research and the development, discussion and expansion of theories from psychology, sociology and related disciplines. Advances in Accounting Behavioral Research encourages research that tests theory, explains theory, and develops theory that can be applied to better understand accounting domains. Accordingly, reviews of established theory and how that theory has and could be used in accounting are also strongly encouraged. Coverage includes, but is not restricted to: Individual judgement/decision making Group decision making Organizational behaviour Inter-organizational relationships Technology integration Strategic management/organizational theory Theory development Theory review

This book brings together, for the first time, studies of the professionalisation of accountancy in key constituent territories of the British Empire. The late nineteenth century was a period of intensive activity in terms of both imperialism and professionalisation. A team of expert contributors has examined profession-state engagements between Britain, on the one hand and Canada, South Africa, Australia, Nigeria, Malaysia, Sri Lanka, Jamaica, Trinidad and Tobago, India and Kenya, and the other with a view to assessing how the organizations of accountancy in the colonies was affecting the metropolitan profession and state agents- and vice versa. Their contributions highlight the peculiarities of the professionalization processes in variant social, economic and political environments linked together by the relays of empire, prompting reflection on both the common and disparate dynamics involved. This book has numerous objectives, including giving historical insight and focus on countries that provide contrasting and variant examples of the uptake of the "British model", and broadening the appeal of accounting history and professionalisation as a taught subject in university accounting departments.

The productivity of a business exerts an important influence on its financial performance. A similar influence exists for industries and economies: those with superior productivity performance thrive at the expense of others. Productivity performance helps explain the growth and demise of businesses and the relative prosperity of nations. Productivity Accounting: The Economics of Business Performance offers an in-depth analysis of variation in business performance, providing the reader with an analytical framework within which to account for this variation and its causes and consequences. The primary focus is the individual business, and the principal consequence of business productivity performance is business financial performance. Alternative measures of financial performance are considered, including profit, profitability, cost, unit cost, and return on assets. Combining analytical rigor with empirical illustrations, the analysis draws on wide-ranging literatures, both historical and current, from business and economics, and explains how businesses create value and distribute it.

BPP Learning Media's unique Passcards make the best use of your revision time. They summarise key topics to jog your memory and are packed with exam and assessment targeted guidance. Their innovative card format helps you revise at a glance. They are part of a market leading suite of materials BPP Learning Media has produced to help support students.