Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers' intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The 'semi-biographical narrative' codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers' contribution to the accounting literature. We provide evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.

This book draws together themes in business model developments in relation to decentralised business models (DBMs), sometimes referred to as the 'sharing' economy, to systematically analyse the challenges to corporate and organisational law and governance. DBMs include business networks, the global supply chain, public-private partnerships, the platform economy and blockchain-based enterprises. The law of organisational forms and governance has been slow in responding to changes, and reliance has been placed on innovations in contract law to support the business model developments. The authors argue that the law of organisations and governance can respond to changes in the phenomenon of decentralised business models driven by transformative technology and new socio-economic dynamics. They argue that principles underlying the law of organisations and governance, such as corporate governance, are crucial to constituting, facilitating and enabling reciprocality, mutuality, governance and redress in relation to these business models, the wealth-creation of which subscribes to neither a firm nor market system, is neither hierarchical nor totally decentralised, and incorporates socio-economic elements that are often enmeshed with incentives and relations. Of interest to academics, policymakers and legal practitioners, this book offers proposals for new thinking in the law of organisation and governance to advance the possibilities of a new socio-economic future.

The Financial Crisis was a cross-sector crisis that fundamentally affected modern society. Regulation, as a concept, was both blamed for allowing the crisis to happen, but also tasked with developing and implementing solutions in the wake of the crash. In this book, a number of specialists from a range of fields have contributed their insights into the effect of the Financial Crisis upon the regulatory frameworks affecting their fields, how regulators have responded to the Crisis, and then what this may mean for the future of regulation within those industries. These analyses are joined by a picture of past financial crises - which reveals interesting patterns - and then analyses of architectural regulatory models that were fundamentally affected by the Crisis. The book aims to allow sector specialists the freedom to share their insights so that, potentially, a broader picture can be identified. Providing an interesting and thought-provoking account of this societally impactful era, this book will help the reader develop a more informed understanding of the potential future of financial regulation. The book will be of value to researchers, students, advanced level students, regulators, and policymakers.

This book explores the role of accounting and reporting practices, such as corporate and integrated reports, as organizations attempt to represent sustainability. By relying upon the case of a large international oil and gas company and its recent development of integrated reporting, this book argues that the ambiguity of sustainability as a concept, and the impossibility to fully capture it through accounting and reporting practices, does not mean that any attempt to represent it inevitably leads to distortion or obfuscates 'reality'. Rather, the way in which this concept is presented through accounting and reporting practices can have a constructive effect on the organization through the aspirations that these representations entail. The book demonstrates that accounting and reporting practices, such as integrated reporting, are not expected to offer complete representations of organizations' sustainability. Rather, these practices offer a number of representations (e.g. graphs, diagrams, tables, grid) that affect the way in which organizations understand and report on sustainability, changing its meaning over time. Finally, this study demonstrates that undefined concepts, such as 'sustainability', and practices, such as 'integrated reporting', mutually construct each other. The attempt to represent sustainability within the organization and the debates that this process generates, make accounting and reporting practices unfold themselves, and evolve. The book will be of interest to scholars in the field of accounting, management and sustainability, as well as practitioners from a wide array of additional fields, such as planning and control, organizations' strategy, business ethics, corporate social responsibility and corporate reporting.

In our present state of disconnect and loss, Connected Capitalism offers us a deeper and more satisfying approach to both work and life. What should our post-COVID work world look like? In Connected Capitalism, David Weitzner shows us how to draw from the classic teachings of Judaism in order to positively transform our workplaces and our working lives. He outlines a philosophy that will empower the disenchanted to build a stable future in a world of crony capitalism, global pandemics, racial injustice, and social disconnect. Weitzner, a professor of management who chooses to look beyond management and mindfulness, envisions a workplace based on the ancient Jewish practices of mitzvah, creating a space for meaningful moments with other people, and chavrusa, co-creating and working on endeavors together. Combining these spiritual concepts with the voices of today's political strategists, business leaders, and artists, Connected Capitalism inspires us to approach our work with curiosity, engage with those who were once strangers, and tap into a hopeful and meaningful future.

While there are many books on knowledge management, knowledge governance is a concept that has not been so well explored, and is much less understood. Knowledge governance refers to choosing structures and mechanisms that can influence the processes of sharing and creating knowledge.
The book argues that knowledge governance is a distinct issue in management and organization because knowledge processes differ on several dimensions from routine and more traditional processes. The relationship between governance issues and knowledge processes is under-researched, theoretically as well as empirically. Thematically, knowledge governance cuts across fields such as general management, human resource management, the management of intellectual capital, innovation theory, strategic management, technology strategy, and international business. Not surprisingly, existing ideas are developed from the perspectives of different fields and from different underlying disciplinary foundations; however, it often remains unclear how these ideas relate together and how they differ in terms of unit of analysis, mode of analysis, underlying logic and assumptions, etc.
This book is an important step towards overcoming the existing fragmentation in the field by providing a multi-disciplinary collection of chapters on knowledge governance. While the single chapters accentuate the pluralism in the field, they all examine issues that constitute the essence of knowledge governance.

The world changes like the patterns in a kaleidoscope: trends expand, contract, break up, melt, disintegrate and disappear, while others are formed. Change - as opposed to stasis - is our normal condition, the only certainty in our lives, hence the need to create tools that provide organizations with the means to tackle change and navigate complexity. We must accept the reality of constant change and be prepared for a heavy shift in perspective: interconnection versus separation, acceleration versus linearity and discontinuity versus continuity. Anticipating the future requires more than the traditional predictive models (forecasting) based on the forward projection of past experiences. Advanced methods use anticipation logic (foresight) and build probable scenarios taking into account weak signals, emerging trends, coexisting presents and potential paths of evolution. Corporate foresight is fundamental to interpret and lead change. The two cornerstones of foresight are organization and management. As concerns organization, the authors advocate the separation of research (oriented to the market of tomorrow) from development (oriented to the market of today), the establishment of a foresight unit and the concentration of research activities mainly on the acquisition and recombination of external know-how. As regards management, after an overview of state-of-the-art literature on forecasting methods, the authors propose the implementation of a "future coverage" methodology, which enables companies to measure and verify the consistency between trends, strategic vision and offered products. These organizational and managing tools are then tested in a case study: the Italian company Eurotech SpA, a leader in the ICT sector.

This textbook teaches the basic concepts and methods of project management but also explains how to convert them to useful results in practice. Project management offers a promising working area for theoretical and practical applications, and developing software and decision support systems (DSS). This book specifically focuses on project planning and control, with an emphasis on mathematical modeling. Models and algorithms establish a good starting point for students to study the relevant literature and support pursuing academic work in related fields. The book provides an introduction to theoretical concepts, and it also provides detailed explanations, application examples, and case studies that deal with real-life problems. The chapter topics include questions that underlie critical thinking, interpretation, analytics, and making comparisons. Learning outcomes are defined and the content of the book is structured following these goals. Chapter 1 begins by introducing the basic concepts, methods, and processes of project management. This Chapter constitutes the base for defining and modeling project management problems. Chapter 2 explores the fundamentals of organizing and managing projects from an organization's perspective. Issues related to project team formation, the role of project managers, and organization types are discussed. Chapter 3 is devoted to project planning and network modeling of projects, covering fundamental concepts such as project scope, Work Breakdown Structure (WBS), Organizational Breakdown Structure (OBS), Cost Breakdown Structure (CBS), project network modeling, activity duration, and cost estimating, activity-based costing (ABC), data and knowledge management. Chapter 4 introduces deterministic scheduling models, which can be used in constructing the time schedules. Models employing time-based and finance-based objectives are introduced. The CPM is covered. The unconstrained version of maximizing Net Present Value (NPV) is also treated here together with the case of time-dependent cash flows. Chapter 5 focuses on the time/cost trade-off problem, explaining how to reduce the duration of some of the activities and therefore reduce the project duration at the expense of additional costs. This topic is addressed for both continuous and discrete cases. Chapter 6 discusses models and methods of scheduling under uncertain activity durations. PERT is introduced for minimizing the expected project duration and extended to the PERT-Costing method for minimizing the expected project cost. Simulation is presented as another approach for dealing with the uncertainty in activity durations and costs. To demonstrate the use of the PERT, a case study on constructing an earthquake-resistant residential house is presented. Classifications of resource and schedule types are given in Chapter 7, and exact and heuristic solution procedures for the single- and multi-mode resource constrained project scheduling problem (RCPSP) are presented. The objective of maximizing NPV under resource constraints is addressed, and the capital-constrained project scheduling model is introduced. In Chapter 8, resource leveling, and further resource management problems are introduced. Total adjustment cost and resource availability cost problems are introduced. Various exact models are investigated. A heuristic solution procedure for the resource leveling problem is presented in detail. Also, resource portfolio management policies and the resource portfolio management problem are discussed. A case study on resource leveling dealing with the annual audit project of a major corporation is presented. Project contract types and payment schedules constitute the topics of Chapter 9. Contracts are legal documents reflecting the results of some form of client-contractor negotiations and sometimes of a bidding process, which deserve closer attention. Identification and allocation of risk in contracts, project control issues, disputes, and resolution management are further topics covered in this Chapter. A bidding model is presented to investigate client-contractor negotiations and the bidding process from different aspects. Chapter 10 focuses on processes and methods for project monitoring and control. Earned Value Management is studied to measure the project performance throughout the life of a project and to estimate the expected project time and cost based on the current status of the project. How to incorporate inflation into the analysis is presented. In Chapter 11, qualitative and quantitative techniques including decision trees, simulation, and software applications are introduced. Risk phases are defined and building a risk register is addressed. An example risk breakdown structure is presented. The design of risk management processes is introduced, and risk response planning strategies are discussed. At the end of the Chapter, the quantitative risk analysis is demonstrated at the hand of a team discussion case study. Chapter 12 covers several models and approaches dealing with various stochastic aspects of the decision environment. Stochastic models, generation of robust schedules, use of reactive and fuzzy approaches are presented. Sensitivity and scenario analysis are introduced. Also, simulation analysis, which is widely used to analyze the impacts of uncertainty on project goals, is presented. Chapter 13 addresses repetitive projects that involve the production or construction of similar units in batches such as railway cars or residential houses. Particularly in the construction industry repetitive projects represent a large portion of the work accomplished in this sector of the economy. A case study on the 50 km section of a motorway project is used for demonstrating the handling of repetitive project management. How best to select one or more of a set of candidate projects to maintain a project portfolio is an important problem for project-based organizations with limited resources. The project selection problem is inherently a multi-objective problem and is treated as such in Chapter 14. Several models and solution techniques are introduced. A multi-objective, multi-period project selection and scheduling model is presented. A case study that addresses a project portfolio selection and scheduling problem for the construction of a set of dams in a region is presented. Finally, Chapter 15 discusses three promising research areas in project management in detail: (i) Sustainability and Project Management, (ii) Project Management in the Era of Big Data, and (iii) the Fourth Industrial Revolution and the New Age Project Management. We elaborate on the importance of sustainability in project management practices, discuss how developments in data analytics might impact project life cycle management, and speculate how the infinite possibilities of the Fourth Industrial Revolution and the new technologies will transform project management practices.

The EU's General Data Protection Regulation created the position of corporate Data Protection Officer (DPO), who is empowered to ensure the organization is compliant with all aspects of the new data protection regime. Organizations must now appoint and designate a DPO. The specific definitions and building blocks of the data protection regime are enhanced by the new General Data Protection Regulation and therefore the DPO will be very active in passing the message and requirements of the new data protection regime throughout the organization. This book explains the roles and responsiblies of the DPO, as well as highlights the potential cost of getting data protection wrong.

Design Against Crime will aid the design profession to meet the challenges presented by the competing needs and complex systems around crime and security. It proposes that designers should use their creative talents to develop innovative solutions to security problems that contribute to the ongoing fight against crime. The authors first explain the design against crime approach to security and security. They go on to provide practical advice on addressing crime and insecurity within the design process and offer practical examples of design being applied to security and safety. They also examine crime victimisation from a global perspective, highlighting the benefits worldwide of reducing opportunities for crime, including issues of national security, such as terrorism and natural disasters. A design-led, human-centred approach provides a way forward that is both aspirational and practical. The book is aimed primarily at design professionals, educators and students interested in safety and security, from all design disciplines, including product design, architecture, service design and communication design. The book should also be read by crime prevention experts, planners, local authorities, managers of urban environments and policymakers.

This book tells the story of how the convergence between corporate sustainability and sustainable investing is now becoming a major force driving systemic market changes. The idea and practice of corporate sustainability is no longer a niche movement. Investors are increasingly paying attention to sustainability factors in their analysis and decision-making, thus reinforcing market transformation. In this book, high-level practitioners and academic thought leaders, including contributions from John Ruggie, Fiona Reynolds, Johan Rockstroem, and Paul Polman, explain the forces behind these developments. The contributors highlight (a) that systemic market change is influenced by various contextual factors that impact how sustainable investing is perceived and practiced; (b) that the integration of ESG factors in investment decisions is impacting markets on a large scale and hence changes practices of major market players (e.g. pension funds); and (c) that technology and the increasing datafication of sustainability act as further accelerators of such change. The book goes beyond standard economic theory approaches to sustainable investing and emphasizes that capitalism founded on more real-world (complex) economics and cooperation can strengthen ESG integration. Aimed at both investment professionals and academics, this book gives the reader access to more practitioner-relevant information and it also discusses implementation issues. The reader will gain insights into how "mainstream" financial actors relate to sustainable investing.

This book tells the story of how the convergence between corporate sustainability and sustainable investing is now becoming a major force driving systemic market changes. The idea and practice of corporate sustainability is no longer a niche movement. Investors are increasingly paying attention to sustainability factors in their analysis and decision-making, thus reinforcing market transformation. In this book, high-level practitioners and academic thought leaders, including contributions from John Ruggie, Fiona Reynolds, Johan Rockstroem, and Paul Polman, explain the forces behind these developments. The contributors highlight (a) that systemic market change is influenced by various contextual factors that impact how sustainable investing is perceived and practiced; (b) that the integration of ESG factors in investment decisions is impacting markets on a large scale and hence changes practices of major market players (e.g. pension funds); and (c) that technology and the increasing datafication of sustainability act as further accelerators of such change. The book goes beyond standard economic theory approaches to sustainable investing and emphasizes that capitalism founded on more real-world (complex) economics and cooperation can strengthen ESG integration. Aimed at both investment professionals and academics, this book gives the reader access to more practitioner-relevant information and it also discusses implementation issues. The reader will gain insights into how "mainstream" financial actors relate to sustainable investing.

An indispensable guide that shows companies how to treat data as a strategic asset

Organizations set their business strategy and direction based on information that is available to executives. "The Data Asset "provides guidance for not only building the business case for data quality and data governance, but also for developing methodologies and processes that will enable your organization to better treat its data as a strategic asset.

Part of Wiley's SAS Business Series, this book looks at Business Case Building; Maturity Model and Organization Capabilities; 7-Step Programmatic Approach for Success; and Technologies Required for Effective Data Quality and Data Governance and, within these areas, covers
Risk mitigationCost controlRevenue optimizationUndisciplined and reactive organizationsProactive organizationsAnalysis, improvement, and control technology

Whether you're a business manager or an IT professional, "The Data Asset" reveals the methodology and technology needed to approach successful data quality and data governance initiatives on an enterprise scale.

This book develops and examines the concepts and strategies for rural empowerment through the formation of a community-driven social knowledge management (SKM) framework aided by social technology. The framework is aimed at mobilizing knowledge resources to bridge the rural-urban knowledge divide while securing rural empowerment using digital connections and social collaborations built on strategies of self-sustenance and self-development. With key empirical findings supplemented by relevant theoretical structures, case studies, illustrative figures and a lucid style, the book combines social technologies and social development to derive a social knowledge management platform. It shows how the proposed SKM framework can enhance knowledge capabilities of rural actors by facilitating connection among rural-urban entities through formation of purposive virtual communities, which allow social agents to create, modify and share content collaboratively. The volume brings forward diverse issues such as conceptual foundations; bridging the rural-urban knowledge and information divide; issues of information and knowledge asymmetry; a knowledge-theoretic perspective of rural empowerment; knowledge capability, freedom of choice and wellbeing, to provide a comprehensive outlook on building a knowledge society through digital empowerment. This book will be useful to scholars and researchers of development studies, rural sociology, management studies, IT/IS, knowledge management and ICT for development, public policy, sociology, political economy and development economics. It will benefit professionals and policymakers, government and nongovernment bodies and international agencies involved with policy decisions related to application of technologies for rural development, social workers and those in the development sector.

This book develops and examines the concepts and strategies for rural empowerment through the formation of a community-driven social knowledge management (SKM) framework aided by social technology. The framework is aimed at mobilizing knowledge resources to bridge the rural-urban knowledge divide while securing rural empowerment using digital connections and social collaborations built on strategies of self-sustenance and self-development. With key empirical findings supplemented by relevant theoretical structures, case studies, illustrative figures and a lucid style, the book combines social technologies and social development to derive a social knowledge management platform. It shows how the proposed SKM framework can enhance knowledge capabilities of rural actors by facilitating connection among rural-urban entities through formation of purposive virtual communities, which allow social agents to create, modify and share content collaboratively. The volume brings forward diverse issues such as conceptual foundations; bridging the rural-urban knowledge and information divide; issues of information and knowledge asymmetry; a knowledge-theoretic perspective of rural empowerment; knowledge capability, freedom of choice and wellbeing, to provide a comprehensive outlook on building a knowledge society through digital empowerment. This book will be useful to scholars and researchers of development studies, rural sociology, management studies, IT/IS, knowledge management and ICT for development, public policy, sociology, political economy and development economics. It will benefit professionals and policymakers, government and nongovernment bodies and international agencies involved with policy decisions related to application of technologies for rural development, social workers and those in the development sector.

Expanding upon Leadership Development for Interprofessional Education and Collaborative Practice and Leadership and Collaboration, the third installment to this original and innovative collection of books considers a variety of research models and theories. Emphasizing research and evaluation in leadership aspects, Leading Research and Evaluation in Interprofessional Education and Collaborative Practice showcases examples from around the globe in various multicultural contexts. Crucial for academics and researchers in this field, the book includes studies on traditionally under-represented countries and aims to prompt new ideas for future research and policy structures in Interprofessional education and practice.

This book presents an overall picture of both B2B and B2C marketing strategies, concepts and tools, in the aeronautics sector. This is a significant update to an earlier book successfully published in the nineties which was released in Europe, China, and the USA. It addresses the most recent trends such as Social Marketing and the internet, Customer Orientation, Project Marketing and Con current Engineering, Coopetition, and Extended Enterprise. Aerospace Marketing Management is the first marketing handbook richly illustrated with executive and expert inputs as well as examples from parts suppliers, aircraft builders, airlines, helicopter manufacturers, aeronautics service providers, airports, defence and military companies, and industrial integrators (tier-1, tier-2). This book is designed as a ready reference for professionals and graduates from both Engineering and Business Schools.

Enterprise Systems have been used for many years to integrate technology with the management of an organization but rapid technological disruptions are now creating new challenges and opportunities that require urgent consideration. This book reappraises the implementation and management of Enterprise Systems in the digital age and investigates the vital link between business processes, information technology and the Internet for an organization's competitive advantage and success. This book primarily focuses on the implementation, operation, management and integration of Enterprise Systems with fastemerging disruptive technologies such as blockchains, big data, cryptocurrencies, artificial intelligence, cloud computing, data mining and data analytics. These disruptive technologies are now becoming mainstream and the book proposes several innovations that organizations need to adopt to remain competitive within this rapidly changing landscape. In addition, it examines Enterprise Systems, their components, architecture, and applications and enlightens readers on the benefits and shortcomings of implementing them. This book contains primary research on organizations, case studies, and benchmarks ERP implementation against international best practice.

This book examines the case of nominal income targeting as a monetary policy rule. In recent years the most well-known nominal income targeting rule has been NGDP (level) Targeting, associated with a group of economists referred to as market monetarists (Scott Sumner, David Beckworth, and Lars Christensen among others). Nominal income targeting, though not new in monetary theory, was relegated in economic theory following the Keynesian revolution, up until the financial crisis of 2008, when it began to receive renewed attention. This book fills a gap in the literature available to researchers, academics, and policy makers on the benefits of nominal income targeting against alternative monetary rules. It starts with the theoretical foundations of monetary equilibrium. With this foundation laid, it then deals with nominal income targeting as a monetary policy rule. What are the differences between NGDP Targeting and Hayek's rule? How do these rules stand up against other monetary rules like inflation targeting, the Taylor rule, or Friedman's k-percent? Nominal income targeting is a rule which is better equipped to avoid monetary disequilibrium when there is no inflation. Therefore, a book that explores the theoretical foundation of nominal income targeting, comparing it with other monetary rules, using the 2008 crisis to assess it and laying out monetary policy reforms towards a nominal income targeting rule will be timely and of interest to both academics and policy makers.

In modern countries, a company is commonly categorized as either public or privately-held, depending on whether securities are publicly traded on the open market, into a government-owned company or private company depending on government ownership, or a financial company or non-financial company depending on its main business, and so on. Of course, these categories are generally used in Indonesia as well. A unique aspect in Indonesia is that a well-settled legal practice mainly uses a dichotomy of company types that is rarely popular in foreign countries: a company with foreign direct investment (penanaman modal asing, or PMA) or company with 100% domestic direct investment (penanaman modal dalam negeri, or PMDN). Government plans concerning how to differently regulate these companies frequently becomes a national issue, as it is one of the main standards to evaluate how effectively and willingly the Indonesian government develops its economic policies. Laws, regulations, and actual legal practice also treat the two types of companies differently, based on whether a company has a foreign shareholder. Although many foreign countries are also equipped with similar regulations over companies with foreign direct investment, Indonesia distinctively applies this dichotomy for much wider uses for several reasons. This book is designed to assist students, practitioners, and researchers with clear and comprehensive treatment of key concepts in Indonesian company law. Significant business, economic, and policy issues are highlighted together with a thorough analysis of the important statutory provisions and cases used in the study of Indonesian company law. The book includes the major theoretical approaches used in current company law literature and statutory issues are covered under both the 2007 Indonesian Company Act and the 2007 Indonesian Capital Investment Act. The book will be an essential reference for investors and businesses contemplating entering the Indonesian Market.

Designed with flexibility and readers' needs in mind, this purpose driven book offers new UX practitioners succinct and complete intructions on how to conduct user research and rapidly design interfaces and products in the classroom or the office. With 16 challenges to learn from, this comprehensive guide outlines the process of a User Experience project cycle from assembling a team to researching user needs to creating and veryifying a prototype. Practice developing a prototype in as little as a week or build your skills in two-, four-, eight-, or sixteen-week stretches. Gain insight into individual motivations, connections, and interactions; learn the three guiding principles of the design system; and discover how to shape a user's experience to achieve goals and improve overall immediate experience, satisfaction, and well-being. Written for professionals looking to learn or expand their skills in user experience design and students studying technical communication, information technology, web and product design, business, or engingeering alike, this accessible book provides a foundational knowledge of this diverse and evolving field. A companion website will include examples of contemporary UX projects, material to illustrate key techniques, and other resources for students and instructors. Access the material at uxonthego.com.

Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor's role in evaluating the financial reporting of an auditee-a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.

Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor's role in evaluating the financial reporting of an auditee-a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.

The proceedings focus on selected aspects of the current and upcoming trends in transportation, logistics and decision-making. In detail the included scientific papers analyze the problem of Decision Making under Uncertainty, Stochastic Optimization, Transportation, Logistics and Intelligent Business. The variety of the papers delivers added value for both scholars and practitioners. This book is the documentation of the symposium "The Sixth International Forum on Decision Sciences", which took place in Jinan, Shandong province, China.

This text provides approaches and methodologies for implementing pollution prevention (P2) and waste minimization programmes to reduce manufacturing operational costs significantly. It focuses on reducing manufacturing and environmental compliance costs by instituting feedstock substitution, improved operational schemes, recycling and by-product recovery, waste minimization, and energy efficiency policies, and offers project cost accounting tools that assist in evaluating money-saving P2 options.