This 25th edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a diverse group of expert authors. Subjects covered explore many aspects across professional responsibility and ethics in accounting, including balancing values vs profits, whistleblowing, earnings management, ethical financial reporting, and moral identity.

Written with finance and business students in mind, Managerial Accounting introduces students to foundational concepts in managerial accounting. The text identifies key topics and competencies that accounting students should master, including how to develop strategic budgets, perform asset and cost management analyses, and create detailed reports that can be used by a management team. The book is divided into four sections with each exploring a key competency. Section 1 introduces the history and theory of the field and helps students understand the connection between managerial accounting and its role in modern business. Section 2 explores how organizations plan for effective and efficient operations. Students learn about strategy, cost behavior, CVP analysis, master budgeting, and more. In Section 3, students discover how companies implement strategic plans and the importance of reporting information that can be used for assessment. The final section addresses evaluation, demonstrates how it relates to the planning and performing phases, and introduces topics including flexible budgeting, cost variance analysis, and various methods of performance evaluation. Easy to use and understand, Managerial Accounting is well suited for undergraduate accounting and business courses.

Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.

Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.