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 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 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 definitive, must-have guide for the forensic accounting professional

"Financial" "Forensics Body of Knowledge" is the unique, innovative, and definitive guide and technical reference work for the financial forensics and/or forensic accounting professional, including nearly 300 forensic tools, techniques, methods and methodologies apply to virtually all civil, criminal and dispute matters. Many of the tools have never before been published.

It defines the profession: ""The Art & Science of Investigating People & Money.""

It defines "Forensic Operators" ..".financial forensics-capable personnel... possess "unique" and "specific" skills, knowledge, experience, education, training, and integrity to function in the financial forensics discipline."

It defines why: ""If you understand financial forensics you understand fraud, but not vice versa"" by applying financial forensics to all aspects of the financial community.

It contains a "book-within-a-book" Companion Section for financial valuation and litigation specialists.

It defines foundational financial forensics/forensic accounting "methodologies" FAIM, Forensic Accounting Investigation Methodology, ICE/SCORE, CICO, APD, forensic lexicology, and others.

It contains a "Reader Lookup Table" that permits everyone in the financial community to immediately focus on the pertinent issues.

This work is the only financial forensics/forensic accounting methodology also published by the United States Department of Justice. It redefines the standard for all dimensions of the financial forensics and forensic accounting profession and is written to address the entire financial community comprised of "Originators" (CFOs, controllers, accountants, analysts, etc.), "Users" (auditors, valuators, attorneys, judges, lenders, investors, internal auditors, consumers, bankers, professors, board members, executives, journalists, etc.), and "Regulators" (civil, including IRS, IMF, SEC; and criminal, including FBI and state and local law enforcement; Interpol, counterterrorism and military.

"Financial Forensics Body of Knowledge" is: The only codified financial forensics/forensic accounting methodology known to exist;The only codified methodology comprising civil, criminal, and dispute methodologies within the same framework;The only codified methodology supported by optional Internet-based software that continually updates content with newly discovered and developed forensic tools, techniques, methods and methodologies, and actual reports;The only codified methodology to contain actual report content (BLINDED) for many different forensic matters, including alter ego, damages, fraud, fraudulent transfer, marital dissolution, valuation, etc.;The only codified methodology to contain a comprehensive Forensic Inventory of tools, techniques, methods and methodologies;The only codified methodology to address virtually every type of entity, i.e. privately-held, publicly-held, governmental, charitable, NPO, NGO, etc.;The only codified methodology applicable to the US and global financial community;The only codified methodology that comprises an embedded training tool for beginning, intermediate and advanced financial professionals;The only codified methodology suitable for immediate adoption as firm-wide and agency-wide best practices technical and training standards.

The great majority of the content has not been previously assembled and published, and duplication of other publications has been purposely avoided to prevent redundancy.

The two principal authors have trained literally thousands within the financial community in various aspects of the content during the last several years. The attendees have included virtually all entity types, including federal, state and local government and law enforcement, e.g. SEC, FBI. The feedback has been universally positive and prompted the construction of this book. The contributing authors include public and private practice, attorneys, academics, law enforcement, and publicly-held and privately-held financial professionals. They are practitioners first and foremost and heavily experienced in instructional settings.

Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, and it is an essential reference in the field. The subject of accounting ethics education is critical to foster ethical awareness that may prevent the way in which one acts or behaves, especially towards others. The point is that accounting education cannot exist without ethical education and accountants must be technically proficient and ethically sensible since ethical behavior is vital to the status and credibility of the accountancy profession. And this sensibility must be developed while the future professional is still cultivating his or her moral and intellectual structure within the school learning environment: character and practical reasoning are crucial because they include not only knowledge of rules and principles, and their correct application but also values and virtues. Examining multiple perspectives, Accounting Ethics Education: Teaching Virtues and Values advances the scholarly debate by providing cuttingedge and insightful research vital for all those interested and immersed in these matters. It begins with a historical perspective of accounting ethics education and continues by exploring challenges, opportunities and developments in the area. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.

In organizations, accounting produces organizational knowledge that affects decision-making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision-making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts. Using a theoretical apparatus from Deleuze and Guattari, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability.

A complete guide to Forensic Accounting and Finance, this book is ideal for advanced-level students and new or mid-level forensic accounting professionals looking to boost their specialist knowledge as part of their CPD, for accountants who wish to build more knowledge in this skills area or advanced undergraduates who feel ready to stretch themselves. Demand for expertise in this field is growing, and Forensic Accounting and Finance offers a complete, accessible and affordable guide, combining coverage of principle theory with the real and practical needs of the professional. Written by a strong academic and practitioner author team and in association with the Network for Independent Forensic Accountants, this book covers all forensic accounting topics from forensics as an extension of auditing and the basic principles of forensic accounting, to financial analysis and modelling, financial reporting, financial crime, and IT systems. Forensic Accounting and Finance shares current examples and case studies, highlighting cultural differences for key topics with updated regional legislation information available online for those looking for a truly global approach which is always up to date. Online supporting resources include PowerPoint lecture slides and links to regional updates.

Die weltweiten Bestrebungen zur besseren Gestaltung von Regelungen fA1/4r die UnternehmensfA1/4hrung und UnternehmensA1/4berwachung A1/4ben einen bedeutenden Reformeinfluss auf das Gebiet des Controlling aus, das sich in den letzten Jahren auf allen Wissenschafts- und Praxisebenen der Betriebswirtschaftslehre als klar abgegrenztes Konzept etabliert hat.
Wichtige Auswirkungen der aktuellen Corporate-Governance-Diskussion auf das Konzept des Controlling werden in diesem Buch aus unterschiedlichen Blickrichtungen der Betriebswirtschaftslehre untersucht. Es geht darum zu klAren, wie sich vor diesem Hintergrund die Rolle des Controlling aus Sicht der betriebswirtschaftlichen Theorie und Praxis gegenwArtig darstellt und kA1/4nftig weiterentwickeln wird.

Digital Transformation in Accounting is a critical guidebook for accountancy and digital business students and practitioners to navigate the effects of digital technology advancements, digital disruption, and digital transformation on the accounting profession. Drawing on the latest research, this book: Unpacks dozens of digital technology advancements, explaining what they are and how they could be used to improve accounting practice. Discusses the impact of digital disruption and digital transformation on different accounting functions, roles, and activities. Integrates traditional accounting information systems concepts and contemporary digital business and digital transformation concepts. Includes a rich array of real-world case studies, simulated problems, quizzes, group and individual exercises, as well as supplementary electronic resources. Provides a framework and a set of tools to prepare the future accounting workforce for the era of digital disruption. This book is an invaluable resource for students on accounting, accounting information systems, and digital business courses, as well as for accountants, accounting educators, and accreditation / advocacy bodies.

Because of multiple changes from the amendment Bills to the promulgatedActs in recent years, and the many errors in the 2020 Bills, SAICA agreed topostpone publication of Volume 3 from December 2020 until afterpromulgation of the amendment Acts in January 2021.

Tax Legislation included:

• Income Tax Act (1962)
• Value-Added Tax Act (1991)
• Estate Duty Act (1955)
• Transfer Duty Act (1949)
• Securities Transfer Tax Act (2007)
• Tax AdministrationAct (2011)

SAICA Student Handbook 2020/2021: Volume 2 covers the following:

Volume 2A (1) - International Audit Standards
Volume 2A (2) - International Audit Standards
Volume 2B - SAICA & IRBA Pronouncements; Legislation; Governance

To ensure that SAICA Handbooks include the latest/new and revised standards issued after the IAASB 2018 version, a Volume 2A supplement is available HERE to order.

The supplement is a separate book published to include:

• ISA 220 (Revised), Quality Management for an Audit oF FinancialStatements, effective from 15 December 2022
• ISA 315 (Revised 2019), Identifying and Assessing the Risks of MaterialMisstatement, effective from 15 December 2021
• ISRS 4400 (Revised), Agreed-Upon Procedure Engagements, effective from1 January 2022
• ISQM 1, Quality Management for Firms that Perform Audits or Reviews ofFinancial Statements, or Other Assurance or Related ServicesEngagements, effective from 15 December 2022
• ISQM 2, Engagement Quality Reviews, effective from 15 December 2022 Conforming Amenments to ISAs and RelatedMaterial Arising from the Quality Management Projects

Preceding versions of these standards listed above will be omitted from the 2020/2021 version of the SAICA Handbook Volume 2A.

SAICA Student Handbook 2020/2021: Volume 1 includes Part A1, Part A2, Part B, Part C1, Part C2.

The Annotated IFRS Standards are standards issued at January 2020, reflecting changes not yet required.

Hierdie boek is geskryf met die doel om die basiese beginsels en toepassings van rekeningkunde meer verstaanbaar en bruikbaar te maak vir studente wat nie rekeningkunde as skoolvak geneem het nie en ook nie as hoofvak gaan neem nie.

Get to grips with Sage Instant Accounts in simple steps. This comprehensive guide walks you through every aspect of setting up and using Sage Instant Accounts, from downloading and installing the software to customizing it to your needs. Packed with handy step by step instructions (and fully illustrated with screenshots), this book is the easiest way to get the most from Sage Instant Accounts and take control of your business finances. Learn to: * Keep track of money in and out and easily view your cash position * Produce reports on your business performance and profitability * Store customer information and easily generate quotes, invoices and remittances * Record and accurately manage your VAT - and submit your VAT return to HMRC online * Prepare for business audits and your financial year-end

Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices.

Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections:

Worldview and paradigms

Methodologies and strategies

Data collection methods and analysis

Experiencing qualitative field research: personal reflections

Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.

Table of Contents

Part I: Introduction

1. Researching Everyday Accounting Practice: Epistemological Debate

Mark A. Covaleski, Kathryn Haynes, Zahirul Hoque and Lee D. Parker

Part II: Worldviews and Paradigms

2. Social Constructionist Research in Accounting: A Reflection on the Accounting Profession

Mark A. Covaleski, Mark W. Dirsmith and Sajay Samuel

3. Interpretive Research In Accounting: Past, Present and Future

Kari Lukka and Sven Modell

4. Critical Studies in Accounting: Researching the Exercise of Power

Marcia Annisette and Christine Cooper

5. Historiography in Accounting Research

Garry D. Carnegie and Christopher J. Napier

6. Grounded Theory Approach to Accounting Studies: Overview of Principles, Assumptions and Methods

Andrew Goddard

7. Visual Methodologies for Accounting and Accountability

Jane Davison and Samantha Warren

8. Appreciative Inquiry for Accounting Research

Zahirul Hoque

Part III: Methodologies and Strategies

9. Ethnography, Ethnomethodology and Anthropology Studies In Accounting

Colin Dey

10. Case Studies in Accounting Research

Bill Lee and Christopher G. Humphrey

11. An Emergence of Narrative Approaches in Social Sciences and in Accounting Research

Barbara Czarniawska

12. Oral History

Theresa A. Hammond

13. Autoethnography In Accounting Research

Kathryn Haynes

14. Action Research in Accounting

Timothy J. Fogarty

15. Discourse Analysis in Accounting Research

Rihab Khalifa and Habib Mahama

16. An Introduction to Interventionist Research in Accounting

John Dumay and Vicky Baard

17. Reflexivity in Accounting Research

Kathryn Haynes

Part IV: Data Collection and Analysis

18. Mixed Methods for Understanding Accounting Issues

Basil Tucker and Zahirul Hoque

19. Field Interviews: Process and Analysis

Habib Mahama and Rihab Khalifa

20. Participant Observation at the Coalface

Lee D. Parker

21. Content Analysis

David Campbell

22. Focus Group Discussions

Elizabeth Gammie, Susan Hamilton and Valerie Gilchrist

23. Analyzing and Interpreting Qualitative Data in Management Accounting Research

Mark A. Covaleski, Mark W. Dirsmith and Sajay Samuel

24. Qualitative Data Management and Analysis Software

Fiona Anderson-Gough, Carla Edgley and Nina Sharma

25. Credibility and Authenticity in Qualitative Accounting Research

Martin Messner, Jodie Moll and Torkel Stromsten

Part IV: Experiencing Qualitative Field Research: Personal Reflections

26. A Case Study Research Project: Personal Reflections

Sophia Ji

27. Etics, Emics and Ethnomethodology in Accounting Research

Vassili Joannides

28. Ethical Considerations In Qualitative Research: Personal Experiences From The Field

Esin Ozdil, Chatruika Seneviratne and Xuan Thuy Mai

29. Conducting Oral History Research: Reflections From the Field

Kathie Ross /

Die deutschen Banken und Sparkassen sehen sich in den letzten Jahren zunehmend mit gesattigten Markten, erhoehtem Ertragsdruck und steigender Wettbewerbsintensitat konfrontiert. Das Schlusselproblem scheint in den begrenzten Wachstumsmoeglichkeiten und mangelnder Ertragskraft zu liegen. Dieses Buch beleuchtet wichtige Aspekte der aktuellen Entwicklung in der deutschen Bankenlandschaft und eroertert kritisch den dringenden Anpassungsbedarf, notwendige Massnahmen und moegliche strategische Optionen fur eine profitable Neuausrichtung der Banken und Sparkassen.

Principles of Accounts for CSEC 2nd edition prepares students for the examination at CSEC level as well as subsequent post-secondary, professional studies and entry-level employment. Written by an experienced team of Accounting educators and examiners, the course matches the syllabus exactly giving the students confidence that they are preparing effectively for the examination. This accompanying workbook complements and further extends the opportunities for students to practice, review and develop the skills they have learnt.

A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.

A practical guide to passive investing

Time and again, individual investors discover, all too late, that actively picking stocks is a loser's game. The alternative lies with index funds. This passive form of investing allows you to participate in the markets relatively cheaply while prospering all the more because the money saved on investment expenses stays in your pocket.

In his latest book, investment expert Richard Ferri shows you how easy and accessible index investing is. Along the way, he highlights how successful you can be by using this passive approach to allocate funds to stocks, bonds, and other prudent asset classes.Addresses the advantages of index funds over portfolios that are actively managedOffers insights on index-based funds that provide exposure to designated broad markets and don't make bets on individual securitiesFerri is also author of the Wiley title: "The ETF Book" and co-author of "The Bogleheads' Guide to Retirement Planning"

If you're looking for a productive investment approach that won't take all of your time to implement, then "The Power of Passive Investing" is the book you need to read.

1 Einleitung.- 1.1 Controlling als hierarchisches System.- 1.2 Zielsetzung und Aufbau der Arbeit.- 2 Die hierarchische Controllingkonzeption.- 2.1 Erlauterung eines allgemeinen Grundkonzeptes hierarchischer Systeme.- 2.1.1 Definition eines Entscheidungsmodells.- 2.1.2 Hierarchische UEberlagerung von Entscheidungsmodellen.- 2.2 Spezifikation des allgemeinen hierarchischen Grundkonzeptes.- 2.2.1 Koordination als Ressourcen- und Steuerungsentscheidung.- 2.2.2 Spezifikation der Koordinationskriterien.- 2.2.3 Kopplungsgleichungen der hierarchischen Controllingkonzeption.- 3 Koordinationskonzepte im Rahmen der hierarchischen Controllingkonzeption.- 3.1 Grenzfalle der hierarchischen Controllingkonzeption.- 3.1.1 Taktisch-operative Planung.- 3.1.2 Stochastische dynamische Programmierung.- 3.1.3 Simultanplanung.- 3.2 Konzepte bei einem Entscheider.- 3.2.1 Das Schneeweiss'sche Konzept der Lenkkosten.- 3.2.2 Das Informationswertkonzept.- 3.3 Konzepte bei mehreren Entscheidern.- 3.3.1 Das Delegationswertkonzept.- 3.3.2 Die Teamtheorie.- 3.3.3 Die Agency-Theorie.- 3.4 Ein erweitertes Agency-Modell.- 3.4.1 Ein Beispiel zum erweiterten Agency-Modell: Erlauterung der Entscheidungssituation.- 3.4.2 Der hidden action Fall ohne Ressourcenentscheidung.- 3.4.3 Der hidden action Fall mit Ressourcenentscheidung.- 3.4.4 Der hidden action und hidden information Fall.- 3.4.5 Der hidden action und hidden information Fall mit Kommunikation.- 3.5 Vergleich zweier extremer Koordinationshierarchien.- 3.6 Zusammenfassung.- 4 Koordinationsprobleme bei nicht-opportunistischem Verhalten.- 4.1 Zusammenhang zwischen pagatorischen und wertmassigen Kosten.- 4.1.1 Konkretisierung der Entscheidungssituation.- 4.1.2 Einordnung in die hierarchische Controllingkonzeption.- 4.1.3 Vorteile der Einordnung.- 4.2 Gemeinkostenallokation zur Approximation von Opportunitatskosten.- 4.2.1 Konkretisierung der Entscheidungssituation.- 4.2.2 Simultanplanung bei vollkommener Information.- 4.2.3 Delegation des Faktoreinsatzes bei vollkommener Information.- 4.2.4 Approximative Steuerung bei asymmetrischer Information.- 4.2.5 Einordnung in die hierarchische Controllingkonzeption.- 4.2.6 Vorteile der Einordnung.- 4.3 Ressourcendimensionierung und Opportunitatskosten.- 4.3.1 Erlauterung und Einordnung des Modells.- 4.3.2 Zentrale Planung.- 4.3.3 Delegation der Preisentscheidung.- 4.3.4 Vorteile der Einordnung.- 4.4 Der investitionstheoretische Ansatz der Kostenrechnung.- 4.4.1 Der investitionstheoretische Ansatz am Beispiel von Abschreibungen.- 4.4.2 Operative Produktionsprogrammplanung unter Verwendung investitionstheoretischer Abschreibungen.- 4.4.3 Einordnung in die hierarchische Controllingkonzeption.- 4.4.4 Vorteile der Einordnung.- 4.5 Koordination bei relaxierten Praferenzsystemen.- 4.5.1 Konkretisierung der Entscheidungssituation.- 4.5.2 Einordnung in die hierarchische Controllingkonzeption.- 4.5.3 Vorteile der Einordnung.- 4.6 Koordination eines Optimierungsoperators.- 4.6.1 Konkretisierung der Entscheidungssituation.- 4.6.2 Einordnung in die hierarchische Controllingkonzeption.- 4.6.3 Vorteile der Einordnung.- 4.7 Opportunitatskosten und einmalige Kommunikation.- 4.7.1 Konkretisierung der Entscheidungssituation.- 4.7.2 Untersuchung unterschiedlicher Kommunikationsmoeglichkeiten.- 4.7.3 Einordnung in die hierarchische Controllingkonzeption.- 4.7.4 Vorteile der Einordnung.- 4.8 Opportunitatskosten und iterative Kommunikation.- 4.8.1 Konkretisierung der Entscheidungssituation.- 4.8.2 Einordnung in die hierarchische Controllingkonzeption.- 4.8.3 Vorteile der Einordnung.- 4.9 Zusammenfassung.- 5 Koordinationsprobleme bei opportunistischem Verhalten.- 5.1 Verzerrte Kostenvorgaben als optimale Koordinationsform.- 5.1.1 Konkretisierung der Entscheidungssituation.- 5.1.2 Einordnung in die hierarchische Controllingkonzeption.- 5.1.3 Vorteile der Einordnung.- 5.2 Verrechnungspreise bei opportunistischem Verhalten.- 5.2.1 Konkretisierung der Entscheidungssituation.- 5.2.2 Zentral

Hier erfahren Sie, wie Sie im Firmenkundengeschaft auch auf globalisierten Markten erfolgreich bleiben.

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 GRAP Handbook contains the consolidated Standards of Generally Recognised Accounting Practice (GRAP) and related material developed by the Accounting Standards Board (ASB). The ASB gives effect to the constitutional requirement that uniform standards should be developed to ensure the achievement of consistent and comparable financial information across all spheres of government. The adoption of Standards of GRAP by all reporting entities in the public sector in South Africa improves the quality and comparability of financial information reported and enables those charged with governance to hold entities to account for the resources entrusted to them by citizens, taxpayers and ratepayers. The 2018 edition is valid until 31 March 2019.