Today's controllers are no longer seen as technicians who process transactions; they are now seen as business executives with a wide-ranging knowledge of total business operations, best practices, and corporate strategy. Providing a comprehensive overview of the roles and responsibilities of controllers in today's environment, this Eighth Edition of "Controllership" continues to provide controllers and vice presidents of finance with all aspects of management accounting from the controller's perspective, including internal control, profit planning, cost control, inventory, and financial disclosure.

When it comes to computer security, the role of auditors today has never been more crucial. Auditors must ensure that all computers, in particular those dealing with e-business, are secure. The only source for information on the combined areas of computer audit, control, and security, the "IT Audit, Control, and Security" describes the types of internal controls, security, and integrity procedures that management must build into its automated systems. This very timely book provides auditors with the guidance they need to ensure that their systems are secure from both internal and external threats.

The best book in the investment field I've read in years."

-Paul Erdman, New York Times Book Review

"The best... The book is eminently sensible and a pleasure to read."

-Kiplinger's

Drawing on her many years as a consultant to numerous companies big and small, author Rose Hightower infuses "Internal Controls Policies and Procedures" with her wealth of experience and knowledge. Instead of reinventing the wheel, your company can use this useful how-to manual to quickly and effectively put a successful program of internal controls in place. Complete with flowcharts and checklists, this essential desktop reference is a best practices model for establishing and enhancing your organization's control framework.

Weber wrote that capitalism in northern Europe evolved when the Protestant (particularly Calvinist) ethic influenced large numbers of people to engage in work in the secular world, developing their own enterprises and engaging in trade and the accumulation of wealth for investment. The Protestant ethic was a force behind an unplanned and uncoordinated mass action that influenced the development of capitalism. It influenced the development of capitalism. Religious devotion, however, usually accompanied a rejection of worldly affairs, including the pursuit of wealth and possessions. But that was not the case with Protestantism. Weber addresses this apparent paradox in this books.

Advances in Accounting Behavioral Research is a publication of emerging theory, methods, and practical applications for behavioral research within accounting and auditing. It is dedicated to promoting peer-reviewed research that spans all facets of accounting behavioral research, including but not limited to: applied psychology, sociology, management science, ethics, and economics. In so doing, it provides a unique, interdisciplinary forum for the discussion, development, and expansion of theories within these related subjects. This 24th volume features five papers from experts writing on accountability pressure and budgetary slack, whistle-blowing, limited attention, audit quality and auditor responsibility, and psychological contracts. Working on both the individual and organizational level, it is essential reading for accounting students and educators, with valuable insights on practice for those working in the field.

There is no idea that seems so much misunderstood as this idea of "Money." On the one hand we find many people engaged in a mad chase after "money for moneys sake," and on the other hand, many others who are decrying money as the root of all evil, and severely criticizing the tendency of the age to seek money actively. Both of these classes of people are wrong-they are occupying the opposite sides of the road of reason, whereas truth is found here, as always, "in the middle of the road."-Edward E Beals

In Audit Analytics in the Financial Industry, editors Jun Dai, Miklos A. Vasarhelyi and Ann F. Medinets bring together a cast of expert contributors to explore ways to integrate Audit Analytics techniques into existing audit programs for the financial industry. Separated into six parts, the contributors take a variety of approaches to this exploration. In Part One, the contributors present two articles illustrating the process of applying Audit Analytics to solving audit problems. Part Two contains four studies that use various Audit Analytics techniques to discover fraud risks and potential frauds in the credit card sector. In Part Three, the chapter focus on the insurance sector and show the application of clustering techniques in auditing. Part Four includes two chapters on how to employ Audit Analytics in the transitory system for fraud/anomaly detection. Finally, Parts Five and Six illustrate the use of Audit Analytics to assess risk in the lawsuit and payment processes. For students, researchers, and professionals in the accounting sector, this is an unmissable read exploring the latest research in Audit Analytics.

An invaluable aid to companies and auditors involved in first-time adoption of the new SMEs standard

"Applying the IFRS for SMEs" provides expert insights and explanations of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs) issued by the International Accounting Standards Board (IASB). This important book includes comprehensive coverage of this recently issued standard aimed at small and medium-sized businesses.Provides essential coverage for application of IFRS-now a necessity in the accounting worldIncludes Foreword by Paul Pacter, Director of Standards for SMEs, IASBOffers commentary on the theory in the standard, illustrative disclosures, comprehensive illustrative financial statements and comparisons to full IFRSIncludes relevant real life worked out examples aimed at SMEs, plus summaries of important points

The first book on how to apply the new SMEs standard, "Applying the IFRS for SMEs" is a must-have book for your small or medium-sized business.

The rapid rise in importance of the role of the chief financial officer--from back-office accountant to front-line executive--is unrivaled by that of any other corporate position. With access to every facet of the business, CFOs now wield a level of influence matched only by chief executives.
This book explains how CFOs earned their privileged status, and what the future may hold for them. It describes their ever-expanding role, and how they are reshaping their departments to help them deal with that transformation. Insights from current and former CFOs provide a first-hand perspective on finance leaders' aspirations and doubts. It is a useful reference for finance chiefs seeking to learn from peers and benchmark their own performance; for those looking to build a career in the C-Suite; for managers seeking to improve their relationship with the finance department; for service providers--banks, accountancies and consulting firms--and anyone else who wants to get on the good side of the keeper of the corporate checkbook.

This book is an essential guide to understanding how managers in China and Southeast Asia make effective economic decisions. In today's competitive global economy, it's vital to grasp how the most dynamic part of Asia is employing accounting tools in actual practice. The carefully crafted empirical studies presented here demonstrate the application of management accounting concepts in a variety of economic scenarios. Overall, these comparative investigations describe theory and common practices in a way that yields insights for both strategic and day-to-day problem solving. Accordingly, Management Accounting in China and Southeast Asia will interest graduate students, professional practitioners, and researchers in accounting, management, and finance.

Environment management and protection are top global priorities. Between cyclones affecting more than 2.6 million people across Mozambique, Malawi and Zimbabwe, and tornadoes ripping through the Mid-West in the United States, climate change is front and centre in the public mind. The six papers in this volume of Advances in Environmental Management and Accounting provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa. Despite one of the UN's Sustainable Development Goals (SDGs) being Climate Action, very little is known about environmental accounting and management practices in Africa. Including research based on South Africa and Nigeria, two of the largest contributors to greenhouse gas emissions, the research here is a significant contribution to understanding these practices. This volume asks: how useful is environmental and social information to regulators, investors, financial institutions and practitioners? To what extend do food producers report on their water use given that water shortage is among the top 10 global risks? What influences the adoption of environmental management techniques? How do different environmental management practices affect the financial performance of Small and Medium-Sized enterprises? Are environmental management and reporting regulations complied with and if not why?

Nachhaltiges Wirtschaften ist eine Zukunftsaufgabe, der sich das Buch aus verschiedenen Perspektiven widmet. Im Mittelpunkt steht dabei die Frage, wie die Wettbewerbsfahigkeit unseres Landes erhalten, gestarkt und damit die Zukunftsperspektiven der nachsten Generation gesichert werden koennen. Behandelt werden daruber hinaus u. a. Fragen nach den ethisch sinnvollen Verankerungsmoeglichkeiten von Nachhaltigkeit im Unternehmen und in der Gesellschaft, nach der rechtlichen Unterstutzung des globalen nachhaltigen Wirtschaftens, nach den Instrumenten fur zukunftige Fuhrungskrafte und den Nutzungsmoeglichkeiten von Innovationen fur ein nachhaltiges Wachstum, nach den Messungs- und Steuerungsmoeglichkeiten von Nachhaltigkeit sowie nach der Perspektive des nachhaltigen Controlling im Nachfolgeprozess. Zusatzlich zur Eroerterung praktischer Erfahrungen in Organisationen bilden die nachhaltige Entwicklung der Finanzwirtschaft und die Auswirkungen der Digitalisierung auf die Immobilienbranche weitere thematische Schwerpunkte.

The field of Corporate Finance has developed into a fairly complex one from its origins focussed on a company's business and financial needs (financing, risk management, capitalization and budgeting). Corporate Financial Strategy provides a critical introduction to the field and in doing so shows how organizations' financial strategies can be aligned with their overall business strategies. Retaining the popular fundamentals of previous editions, the new edition brings things up to date with an array of new examples and cases, new pedagogical features such as learning objectives and suggested further reading, and includes new material on mergers and acquisitions, and valuations and forecasting. Unlike other textbooks, Ruth Bender writes from the perspective of the firm rather than the investor. Combined with a structure driven by issues, the result is a textbook which is perfectly suited to those studying corporate finance and financial strategy at advanced undergraduate, postgraduate and executive education levels.