The greater part of an HR budget is spent on recruitment and retaining good people is key to a company's success. This book contains essential and up-to-date material around recruitment and retention including those issues that are currently pressing on companies with regard to flexibilty, returning to work, coaching and skills shortages. The problems of retirement, redundancy and dismissal are also addressed which is an integral part but not included in many texts. It provides the student and the professional with one place to find all the aspects and consequences of good practice in recruitment and retention.

Get effective and efficient instruction for all CMA exam competencies in 2020 Wiley CMAexcel Learning System Exam Review 2020 Test Bank Complete Exam (2-year access) offers readers 2 years of access to over 3800 practice questions for Parts 1 and 2 of the Certified Management Accountants exam, as well as 16 sample essays. You ll be able to comprehensively prepare for each part of the exam with challenging multiple-choice questions, as well as answer explanations.

In the early eighteenth century, the household accountant was traditionally female. However, just as women were seen as financial accountants, they were also deeply associated with the literary and narrative accounting inherent in letters and diaries. These are examined alongside property, originality and the development of the early novel.

This innovative new textbook firmly roots management accounting in management, placing the emphasis on the management accountant as a key member of the management team and the strategic business decision making process. Unique case studies and examples of worldwide practices illustrate how concepts and techniques are applied in real-world business situations. It explores how management accounting techniques are adapted and modified to support specific industries from energy to media sectors and covers topical issues such as: * Environmental accounting * Environmental auditing and ISO14001/EMAS * The balanced scorecard * Kaizen costing * Target costing * Social responsibility Features * Integrates the most up-to-date and relevant research with a broad approach to management accounting. * Presents compelling examples of 'real' organisations, exploring the interactions of management accounting in practice. * Extends knowledge of management accounting concepts and techniques to how they can be used for strategic decision making and management control. * Uses Excel to develop and apply solutions methods. * Examines how management accounting techniques are adapted and modified to support specific industries from energy to media sectors. * Covers topical issues such as activity-based budgeting, the balanced scorecard, target costing, capacity planning, quality management, Six Sigma and performance measurement. * Fully compliant with developments within the professional bodies such as CIMA and ACCA. * Offers end-of chapter exercises to extend your critical thinking and applications of key concepts. * Provides short case studies, so you can practise manipulating and analysing data. This is the ideal textbook for students studying management accounting at advanced undergraduate and postgraduate level.

This book analyzes the political economy of higher education finance across a range of OECD countries, exploring why some students pay extortionate tuition fees whilst for others their education is free. What are the redistributional consequences of these different tuition-subsidy systems? Analysing the variety of existing systems, Garritzmann shows that across the advanced democracies "Four Worlds of Student Finance" exist. Historically, however, all countries' higher education systems looked very much alike in the 1940s. The book develops a theoretical model, the Time-Sensitive Partisan Theory, to explain why countries have evolved from a similar historical starting point to today's very distinct Four Worlds. The empirical analyses combine a wide variety of qualitative and quantitative evidence, studying higher education policies in all advanced democracies from 1945-2015.

This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than ever. All the chapters in this handbook provide both retrospective and contemporary views and commentaries by leading and knowledgeable scholars in the field, who offer unique insights on the changing role of accounting and auditing in today's data and analytics driven environment. Aimed at academics, practitioners, students, and consultants in the areas of accounting, auditing, and other business disciplines, the handbook provides high-level insight into the design, implementation, and working of big data and data analytics practices for all types of organizations worldwide. The leading scholars in the field provide critical evaluations and guidance on big data and data analytics by illustrating issues related to various sectors such as public, private, not-for-profit, and social enterprises. The handbook's content will be highly desirable and accessible to accounting and non-accounting audiences across the globe.

This volume describes a range of experiences of internal audit in higher education institutions from the UK, USA, Australia, New Zealand, South Africa and Germany. It presents approaches to best practice designed to enable readers to assess and develop their own audit procedures.

This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.

This book provides insights into the hidden role of intuitive expertise in financial decision-making. The authors show and discuss how expertise combined with intuitive judgments positively affect decision-making outcomes. The book builds on the latest academic studies in this emergent field. In combination with the academic perspective, the authors provide a field study that they conducted in the context of mergers and acquisitions (M&As), a common and critical strategic investment for companies. The interviews were carried out with experts and decision-makers in large and successful international companies (i.e., M&A experts, CEOs, CFOs, and board members). The book provides a solid theoretical and empirically based grounding of the topic. In addition, it offers suggestions to practitioners on how they can develop and nurture intuitive expertise in strategic investment decision-making. The report of the field study provides examples and quotes from interviews to visualize findings, thus helping practitioners gain understanding and insights from the text. The authors also discuss the downsides of intuitive expertise, such as biases and flawed decision-making. For scholars, students, and professionals, the book offers a concise and up-to-date summary of an emergent stream of research, exploring how cognition and judgment affect financial decision-making.

* Understand how to integrate management accounting into your TQM and JIT systems * Learn how to use Value Added Accounting to make better strategic decisions * Find out how to use advanced costing techniques to correctly price products and services * Trace the development of modern best practice back to the breakthrough insights of the field's leading experts
Every modern company now has to compete in a market environment that is becoming ever faster, more complex and competitive. Management accounting must respond to these changes, otherwise its risks becoming irrelevant to real business needs.
This book demonstrates how the discipline can raise itself up to a new level of performance, allowing it to cope with challenges such as flexible manufacturing systems, flatter and leaner organisations, strategic alliances and globalisation. It explains how cutting edge management accounting techniques can transform a firm's operations and prospects, enabling it to become the best of the best.
By describing the contributions made by leading practitioners and experts, it shows how their original insights have developed into modern best practice. Its comprehensive overview includes areas such as quality (Deming, Juran, Crosby and Taguchi), advanced costing (Walker, Cooper and Kaplan), economic value (Stern and Rappaport) and performance measurement (Drucker, Kaplan and Norton).
The reader will learn how world class organisations use Value Added Accounting to cost their products and services, create an information infrastructure for JIT and TQM, make strategic decisions and carry out evaluations of their employees, divisions and investments.

Understand how to integrate management accounting into your TQM and JIT systems
Learn how to use Value Added Accounting to make better strategic decisions
Find out how to use advanced costing techniques to correctly price products and services

To date, both internal and external corporate environmental reporting and management systems have focused on physical input-output measures. However, external stakeholders are increasingly demanding that organisations provide more financial information about the costs and benefits of their environmental actions. As environmental costs rise, internal decision-makers are also seeking such information to ensure that money is well spent. Beyond basic compliance, many companies will not countenance environmental actions for which a "business case" cannot be made. A number of companies - such as Baxter, BT, Xerox, Zeneca and others - are now beginning to develop a better understanding of the costs and benefits of environmental action. The US Environmental Protection Agency has also done considerable work on models designed to understand the "full costs" of pollution control investments, with the aim of demonstrating that - when these are properly considered - pollution prevention can be a more cost-effective alternative. The Green Bottom Line brings together much of the world's leading research and best-practice case studies on the topic. Divided into four sections, covering "General Concepts", "Empirical Studies", "Case Studies" and "Implementation", the book includes case studies from the US EPA's Environment Accounting Programme and contributions from authors at institutions including the IMD, INSEAD, Tellus Institute and the World Resources Institute. It constitutes a state-of-the-art collection.

The practice of social and ethical accounting is emerging as a key tool for companies in the 1990s in response to calls for greater transparency and accountability to different stakeholders, and as a means for managing companies in increasingly complex situations where social and environmental issues are significant in securing business success. This is the first book to address the practice of social and ethical accounting, auditing and reporting, and its implications for the development of corporate social, ethical and environmental responsibility. It includes ten case studies, as well as an historical overview of the development of social and ethical accounting and reporting. The editors introduce a methodological framework that allows emerging practice worldwide to be analysed, understood and improved; and the case studies are written by the practitioners, giving insight into the experiences described. This innovative book, written by internationally acknowledged leaders in the field, will be of enormous value to business managers, particularly those with responsibility for corporate affairs, human resources, environmental management, financial management, or planning. It will also be a useful text for business students.

Designed and written by professionals with extensive ISO 9000 Certification experience, the techniques and forms in this Manual have been used successfully to achieve certification at over 50 companies. The 90-Day ISO 9000 Manual provides the basic system you need in place to satisfy an ISO 9000 Audit. First, ISO 9000 is explained and the registration process described in detail. Next, you are taken through exactly what you need to do to prepare for an audit. You are given the working instructions and forms you need to meet certification requirements. The forms are unique and have been designed specifically for ISO 9000 standards. Since ISO 9000 is not designed to be a TQM program the authors have also included a special section that provides the information, instructions and forms needed for quality audits such as Q94 or Z1. If you want to take your program further than just ISO 9000 certification, the material is available to you. The 90-Day ISO 9000 Manual includes the latest published draft of Q91 DIS, which is the formal public review copy. Companies that have recently been audited have noticed that certain improvements in documentation have been expected by registrars. These improvements require rewording the old standards. The new standards have been incorporated in this manual and several schemes have been modified. The authors of The 90-Day ISO 9000 Manual have extensive experience working on ISO 9000 standards review, consulting with companies developing programs, registrar experience and international ISO 9000 activities. This manual will reflect a practical approach to registration for the next five years.

BUSINESS / SELF-HELP " Wattles offers techniques for getting in tune with one' s deeper self and thus creating a channel of communication between oneself and universal energy. His is a gentle philosophy that excludes competition, cheating, and lording it over one' s fellows when one has made it, and encourages cooperation." --Publisher' s Weekly In his bestselling book, Wallace D. Wattles explains that " universal mind" underlies and permeates all creation. Through the process of visualization, we can engage the law of attraction--impressing our thoughts upon " formless substance" and bringing the desired object or circumstances into material form. The author emphasizes the critical importance of attitude: only by aligning ourselves with the positive forces of natural law can we gain unlimited access to the creative mind and its abundant rewards.The Science of Getting Rich holds the secret to how economic and emotional security can be achieved in a practical, imaginative, and noncompetitive way, while maintaining a loving and harmonious relationship with all of life. By living in accordance with the positive principles outlined in this book, we can find our rightful place in the cosmic scheme and create for ourselves an environment in which to grow in wealth, wisdom, and happiness.WALLACE DELOIS WATTLES (1860-1911) was the author of numerous books, the best known of which is The Science of Getting Rich. He experienced failure after failure in his early life until after many years of study and experimentation he formulated a set of principles that, with scientific precision, create financial and spiritual wealth. He died a prosperousman in 1911.

While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)'s standards and Shari'ah based local policies. This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari'ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari'ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari'ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions.

FundamentalManagerial Accounting Concepts focuses on the development ofdecision-making skills helping students to truly understand managerialaccounting concepts and improving their ability to make sound businessdecisions. The text places a heavy emphasis on service and merchandisingcompanies. For example, the budgeting chapter uses a merchandising business,while most traditional texts use a manufacturing company. Using a servicecompany is not only more relevant, but also simplifies the learningenvironment, thereby making it easier for students to focus on budgetingconcepts rather than procedural details. The Edmonds author team alsopromotes a student's understanding of concepts by isolating and introducing theconcepts individually in decision-making contexts. This allows for students tonot only comprehend the concepts, but also to understand how business conceptsinterrelate, which is a very critical part of seeing the bigger picture inaccounting. Utilizing a heavy emphasis ondecision-making and a unique approach to how accounting concepts are introducedwill provide your students the foundational knowledge they need to succeed inthe classroom and beyond!

Finally, there's a money guide to help single women survive and thrive. Single Women and Money is a highly readable guide that helps single women live a financially secure and successful life. It's a book for the millions of unmarried women in America who must make ends meet on a single salary-which is typically less than what men earn. Using stories of actual women, as well as data and experts' insights, the book chronicles the financial issues of single women. It provides the tools needed to tackle their daily and longer-term needs and probes the issues specific to divorcees, widows, women who never married, and single mothers. Single women reveal their moving stories detailing how many have overcome obstacles. From there, the book provides a wide range of specific guidance on money issues targeted to singles. These include saving, spending wisely, managing with children, shedding debt, investing in line with your values, planning for retirement and long-term care, navigating Social Security, paying taxes, landing a job after age 55, protecting financial assets and leaving a legacy. Offering resources women can turn to in hard times, the authors also suggest ways society can, and should, assist single women.

Accountants and bookkeepers are working long hours but not making the profits they should. A value pricing strategy can lead to better prices for accounting professionals and better results for their clients. The concept of value pricing is simple to understand but many accountants struggle with the price conversation and lack the confidence to charge higher prices. Value Pricing for Accounting Professionals is a practical guide to building a clear pricing strategy, feeling more confident and increasing earnings. It covers the critical steps to pricing a new client and how to re-price existing clients without losing them by quantifying value. The book's step-by-step approach is backed up by dozens of real-life case studies of firms which applied these methods to get better results, along with benchmarking research based on a survey of thousands of accounting professionals. There is guidance on calculating a profitable price, creating effective packages and managing the 'invisible' cost of scope creep, and new insights into meeting clients remotely and pricing in difficult economic times. Become more profitable and deliver extraordinary solutions to clients with this essential guide to effective value pricing.

Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor's decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor's decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.

As Information Technology continues to evolve as a key strategic enabler, many establishments feel the need to think more holistically about how IT can support corporate sustainability efforts. This book aims to recognize these efforts and best practices in numerous business settings. Sustainability is expensive, and requires collaboration between many different areas of the business. The solution to growing burden of carbon emission lies within the technology innovation as continued advancements in processes make businesses lean and smart. The multidisciplinary approach the book uses will be appreciated by students, academics and researchers in Information Technology, Management, Corporate, and Sustainability Champions. Print edition not for sale in South Asia (India, Sri Lanka, Nepal, Bangladesh, Pakistan and Bhutan)