This book presents the views of accounting educators, accounting education policy-makers, and accounting practitioners from across the world on the challenging topic of liberalising the accounting curriculum within university education. Accounting is a relatively new subject within universities and has been absorbed into a high level of education without any real attempt to do so within the traditional ethos of a liberal arts education. In this book, the logic of teaching using the liberal arts is described and contrasted with the practical vocational training approach of teaching which has formed the foundation of accountancy courses for many years. A proposal to change this established practice, by integrating the liberal arts into the university accounting curriculum, is followed by a series of short chapters which address the relevance, validity and worthiness of the proposed approach. Comments and counter-arguments are then discussed before further chapters illustrate how the proposed change may be achieved in a variety of different contexts - ranging from that of the global financial crisis (which began in 2008) to the inclusion of ethics and sustainability within the accounting curriculum. This book will aid those teaching accounting in universities to improve the design of their accounting degree programmes by moving away from an excessive emphasis on technical skills towards a broader consideration of a liberal contextualisation of the accounting curriculum. This book was originally published as a special issue of Accounting Education: an international journal.

The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider audience. The volume begins with items of a general nature, covering the importance of preserving accounting records and accounting history in general. Subsequent categories deal with the methodology of historical accounting research, government accounting, taxation, bankruptcy, professional accountancy and accounting theory, as well as auditing and management accounting.

`This is a very well written text book that covers the complex material of risk management in an understandable way with good depth of coverage of all areas involved (business law, accounting and taxation). There is a good balance between the historical background of all areas and contemporary issues on risk management and governance.' - Ann Jorissen, University of Antwerp, Belgium In reaction to the recent financial crisis and corporate failures at the beginning of the millennium, the emphasis of the business community in corporate governance has shifted towards internal control and risk management issues. As a result, risk management discussion has reached an unprecedented level for academics and practitioners alike. This international, multidisciplinary book provides a comprehensive overview of the risk management landscape, encompassing its challenges and problems and taking stock of its influence on both companies and society as a whole. The eminent contributors review historical and current provisions relating to internal control and risk management in Europe and in the USA. They address the interconnected consequences of the necessity of risk management, and illustrate that a comprehensive approach needs to be further improved. The pros and cons of both the rule-based and the principle-based approaches are analysed, showing that the latter makes it more feasible for sound business practices to be combined with strategic company goals, and for the relationship between entrepreneurial risk taking and sound risk governance management to be in equilibrium. The book also presents a balanced supervision framework, which both promotes prevention of excessive risk taking and tackles risk failure. Risk Management and Corporate Governance will prove to be of great interest to academics and students of law, accounting and auditing, business and tax lawyers and accountants, policymakers and risk management and compliance officers.

Kosten- und Wettbewerbsdruck kennzeichnen den deutschen Bankensektor und uben einen nie zuvor dagewesenen Reformzwang aus. Ahnlich wie die Automobilindustrie zu Beginn der neunziger Jahre erkennen auch die Banken die Notwendigkeit, sich auf ihre Kernkompetenzen und den optimalen Ressourceneinsatz zu konzentrieren. Die Fortschritte in der IT haben die derzeitige Umbruchsituation eingeleitet und beschleunigt. Gleichzeitig kommt der IT aber auch eine Schlusselrolle bei der Bewaltigung des Strukturwandels zu. Das Buch schildert die aktuelle Situation der Banken und zeigt anhand "industrieller" Management- und Reformkonzepte Losungswege auf."

This book contends that the current accounting model, which is used worldwide, and the current accounting standard setting process are seriously deficient. The book describes the deficiencies in an historical context and proposes two complete new models to correct the deficiencies. One is an accounting model called the 'wealth measurement early warning model'. The other is a standard setting process model called the 'quick response model'. The new models are revolutionary and controversial. They are revolutionary in the sense of imposing extensive changes on the accounting establishment, but also because they have three characteristics that are totally absent in the current system: they are simple to understand and apply; they are quick to answer questions about new situations; and, they are reflective of economic events as they occur.

There is no doubt that accounting education scholarship and research in Australia is not only thriving, but is amongst the best in the world. Nor is there any doubt that Australian scholars in this field punch well above their weight within the international arena. This book is not derived from a conventional special issue (i.e. one focussing on a specific theme, such as audit education, communication in accounting education, or the interface between accounting education and professional training). Instead, it presents a collection of leading edge contributions to accounting education research from Australian scholars on topics which have international relevance. These topics reflect the typical breadth of research in this field being undertaken in Australia - including coverage of students' conceptions of accounting work, the impact of entry mode on accounting students' approaches to learning, listening skills in accounting practice, and student's performance in online accounting courses. Taken together, the contents of this book will help to enhance the educational base of accounting practice by providing guidance to educators in improving their pedagogic practice. This book was originally published as a special issue of Accounting Education: an international journal.

Deep coverage and rigorous examination of international corporate finance Multinational Finance offers an advanced exploration of international corporate finance concepts and operations. Despite its status as one of the most rigorous texts on the topic, this book remains accessible and readable without sacrificing depth of coverage. Sidebars, key terms, essays, conceptual questions, and problems with solutions help aid in the learning process, while suggested readings and PowerPoint handouts reinforce the material and offer avenues for further exploration. This new sixth edition includes Excel templates that allow students to use real-world tools in a learning environment, and the modular structure facilitates course customization to individual objectives, interests, and preparatory level. The emphasis is on the basics of financial management, but coverage includes unique chapters on treasury management, asset pricing, hedging, options, and portfolio management in addition to traditional finance topics. International finance is a diverse field with myriad specialties and a vast array of possible interests. This book allows students to view the field through the lens of a financial manager with investment or financial options in more than one country to give them a practical feel for real-world application. * Understand the nature and operations of international corporate finance * Evaluate opportunities, costs, and risks of multinational operations * See beyond the numbers and terminology to the general principles at work * Learn the markets, currencies, taxation, capital structure, governance, and more Comprehensive, adaptable, and rigorously focused, this book gives students a solid foundation in international corporate finance, as well as a sound understanding of the tools and mechanics of the field. Designed for MBA and advanced undergraduate courses, Multinational Finance provides the deep coverage so essential to a solid education in finance.

Conceptual understanding requires a solid foundation

Over thirty years and twelve bestselling editions, Kieso, Weygandt, and Warfield's "Intermediate Accounting" has built a reputation for accuracy, comprehensiveness, and student success. An evolution of this standard-bearer can be found in "Intermediate Accounting: Principles and Analysis, Second Edition." It enables you not just to grasp the concepts and methods of financial accounting, but then to apply them in various decision-making contexts.

Balancing discussions of concepts with applications, the text helps you build on that solid foundation in such areas as the standard-setting process, the three major financial statements, revenue recognition, income taxes, reporting disclosure issues, and much more. Best of all, an array of special features ensure your mastery of the material, encouraging you to: Pinpoint the principle behind the topic with "What's the Principle?" Appreciate the converging nature of US GAAP and IFRS through the Convergence Corner features in each chapter. Apply your accounting knowledge while expanding your competencies in analysis and decision-making context with "Accounting in Action" problems. Full chapters on revenue recognition and the statement of cash flows can be found in this revised edition. See how real companies deal with accounting issues in "What Do the Numbers Mean?" Gain International Insights with special notes regarding accounting practices in other countries.

Clear, thorough, and up to date, "Intermediate Accounting: Principles and Analysis" provides a thorough grounding in principles and concepts that will serve as important cornerstones for decision making throughout youraccounting or financial career.

Accounting sustainably involves accounting for and to the natural environment, and accounting for and to society, including groups currently oppressed or disadvantaged by unsustainable processes and practices. This book creates a compelling case for the inclusion of sustainability at the heart of accounting educational programmes, offering critical lessons and identifying risks to avoid when designing accounting programmes and courses. Accounting sustainability has moved from the side-lines of policy discourses, accounting institutions, professional accounting practices, and research activities into the mainstream. The chapters in this proposed book engage in a critical dialogue to facilitate change in accounting education for sustainability. They dispel the myth that accounting for sustainability is an oxymoron, bad for business, unrelated to practice, or contrary to professional accounting bodies' accreditation requirements. This book was originally published as a special issue of Accounting Education.

Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book's over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes - including student, curriculum, pedagogic, and assessment considerations.

This book introduces ALM in the context of banks and insurance companies. Although this strategy has a core of fundamental frameworks, models may vary between banks and insurance companies because of the different risks and goals involved. The authors compare and contrast these methodologies to draw parallels between the commonalities and divergences of these two services and thereby provide a deeper understanding of ALM in general.

Accounting and Auditing Research, 10th Edition prepares students and early-stage practitioners to use well-established research solutions in a broad range of practical applications, from financial accounting and tax planning, to investigating fraud and auditing various business problems. Emphasizing real-world skills development, this fully-updated textbook covers the current tools, techniques, and best practices in applied professional research and analysis. The authors provide comprehensive yet accessible coverage of the entire research process, explaining how to utilize major research databases and audit software packages in a clear and systematic manner. The tenth edition features carefully revised content designed to enhance effectiveness, increase readability, and strengthen learning and retention. The book's classroom-proven pedagogy features expert tips for performing common research tasks, sidebar boxes that summarize and expand upon key concepts, and a variety of end-of-chapter exercises that reinforce the material and develop readers' skills.

Discussing various aspects of accounting theory by collecting diverse pieces originally published between 1978 and 1994, this volume asks and answers the following questions: What do the figures from a company's report actually mean? To what uses can they properly be put? Could they be improved? What effect have they on the outside world?

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.

An invaluable tool for the researcher in accounting history, this comprehensive database, structured in an accessible way, analyses over 1,200 articles from four mainstream accounting journals from the UK and USA. Each article (originally published between 1976 and 1985) was analysed in two ways: first, into empirical or conceptual categories and second, into one of twenty topic areas. The journals covered are Journal of Accounting Research, The Accounting Review, Accounting and Business Research and Journal of Business Finance and Accounting.

Custom builder Jerry Householder can help you improve your estimating abilities and discover better ways to do a quantity takeoff, whether you prefer to use pen and paper or estimating software. He teams up with builder Emile Marchive III to show you: types of estimates and when to use them; tips and formulas for figuring quantities easily and accurately; procedures for integrating estimating with cost control, purchasing, and scheduling; how computer estimating can enhance your work; how establishing and maintaining a database facilitates your future estimates. This second edition provides a new, larger sample floor plan and new elevations, work sheets, checklists, a comprehensive glossary, plus a list of resources and recommended reading. It has all you need to quickly come up to speed with the concepts and terms necessary to ensure that your next estimate is easier to understand and more accurate. Bring your houses in under budget and make your construction process more efficient by developing complete and accurate estimates. The closer you come to completing a job within budget, the less likely you are to waste time and money-and that means more profit!

Metrics for Sustainable Business is the first book to give students a comprehensive understanding of sustainability in organizations from an accounting perspective. The book walks student through the steps for doing a sustainability assessment, and aims to develop them into financial analysts who understand sustainability reports, and are able to create or audit them. While most books focus on environmental issues, Herriott trains his gaze on the corporate and institutional perspective, covering measurement systems, how to evaluate and improve a standard, and conducting a life cycle assessment. Walking students through the programs of disclosure, the varying standards for corporate ratings, and organizational certification, allows them to grasp the tools for conducting a sustainability assessment and auditing reports. Chapters on accounting for greenhouse gas emissions, water use, and waste introduce students to the technical details in sustainability accounting, while a chapter on the philosophies of sustainability offers an answer to the question, "Why are they asking us to report that?" Richly demonstrated with practical examples and informative visuals, this book will serve students of sustainability, accounting, and integrated reporting.

Seit Einf hrung der ersten Controllerstellen im privatwirtschaftlichen Bereich gegen 1880 in den USA hat das Controlling eine st rmische Entwicklung in der Praxis erlebt, die vielfach als Siegeszug bezeichnet wird. Gleichzeitig stand und steht insbesondere die deutschsprachige Betriebswirtschaftslehre dem Ph nomen Controlling eher abwartend bis skeptisch gegen ber. Insbesondere hat sich bislang kein einheitliches Controllingverst ndnis heraus gebildet. Dementsprechend wird eine Vielzahl von Aufgaben mit dem Controlling verkn pft, die vom Rechnungswesen bis zum De-facto-Management reichen. Prof. Dr. Hans-J rg Hoitsch, zu dessen 60. Geburtstag dieses Buch als Festschrift erscheint, hat schon fr h die Notwendigkeit einer entscheidungsorientierten Controllingfunktion gesehen. Dieses Buch gibt ein Schlaglicht auf die vielf ltigen Facetten des aktuellen Controllingsverst ndnisses.

Accounting literature has viewed sustainability in terms of social, economic and environmental performances. There have been concerns that the relationship between sustainability, accounting and organizational performance cannot be explained unless we can deduce patterns of administrative behaviour that chronicle management practices. Ecology, Sustainable Development and Accounting argues that, despite the broader social and economic development dimensions of sustainability and the limitations of its extension to corporate and organizational behaviour; an ecological framework is capable of providing the overall societal and community chronologies that describe corporate sustainable operations. Drawing examples from international development and federal government organizations, this book documents the link between ecology, corporate sustainable development, and sustainability accounting and reporting. It draws together the literature from several disciplines to elaborate the contribution of the ecological approach to sustainable development in the accounting literature. This book will be of particular interest to students, academics and practitioners in the areas of environmental studies, ecological economics, sustainable development studies, and social and environmental accounting. The sociological and anthropological perspectives make this book the first of its kind to apply the population ecology of sociology to both the sustainability and accounting literature.

The approach used by Thibodeau and Freier emphasizes the substantial benefits of using real-life case examples in helping to impart knowledge related to the practice of auditing. For the fourth edition of Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics the authors continue their quest to be known as the most current auditing and accounting case book on the market. In that spirit, all case questions in the fourth edition have been revised to incorporate the eight new standards adopted by the PCAOB (i.e., AS 8 - AS 15) that relate to the auditor's assessment of and response to risk in an audit and that include guidance related to audit planning, supervision, materiality, and evidence. This flexible case book is perfect for educators to prepare future audit professionals with 45 cases focusing on specific and relevant audit issues. These cases focus on specific auditing issues directly impacted by Sarbanes Oxley and Dodd-Frank, using the actual companies-Madoff, Enron, WorldCom, Quest, Sunbeam-that have become synonymous with the capital markets' crisis in confidence.

The main purpose of this book is to describe the variety of drinking occasions that exist around the world, primarily in modern, industrialized countries. As such, it celebrates the diversity of normal drinking behavior and illustrates a wide range of beneficial drinking patterns. Attention is also paid to the relations between drink and culture that prevail in non-Western societies and in developing countries. The aims of the book are twofold: to deal directly with the challenge of how to define responsible drinking in the face of the world's many different drinking styles, and to portray the many ways in which people have thought about or used alcohol as an integral part of their culture

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.