This compilation concerns account books, not books on accounting. Most of the essays analyse the account book(s) of a single person or business. In each case the account book(s) demonstrate the presence of, at least, elements of double entry. The essays come in pairs, beginning with Geoffrey Lee's paper on Florentine bank ledger fragments of 1211, some of the earliest relics of Italian bookkeeping. Subsequent papers trace the development of double entry over the centuries until 1786 when full double entry was achieved. There are papers from the UK and USA which illustrate the use of balance sheets, valuation techniques and the accruals convention as well as papers which analyse the causes of the development of double entry, using the evidence of others.

Many scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications. In interventionist research, active participation in the field is regarded as an asset rather than a liability. Despite the methodological debate on interventionist research, there is lack of empirical studies on how interventionist research actually helps to produce theories with such pragmatic relevance. The lack of empirical studies has, perhaps, resulted in a too narrow connotation to the research approach. This book attempts to shed light on the various nuances of interventionist research and the positions a researcher can occupy when trying to produce contributions associated with both theoretical and pragmatic relevance. This book is based on various research projects focusing on different aspects of management accounting during the past ten years. To spice up the academic debate, the book also provides managerial perspectives on interventionist management accounting research with interesting new insights. In addition to management accounting, the ideas of interventionist research can also be applied in other management fields.

Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. As a premier management accounting research journal, AIMA is well-poised to meet the needs of management accounting scholars. Featured in Volume 32 are articles on: Public Sector Joint Ventures; Control; Trust; Perceived Risk; Cost Stickiness; Cost Behavior; Environmental, Social, and Governance (ESG) Sustainability Performance; Information Asymmetry; Sustainability Disclosure; Corporate Social Responsibility (CSR); Asymmetric Cost Behavior; Lease Cost Stickiness; Retail Firms Cost Stickiness; Mood; Sunshine; Managerial Optimism; Asymmetric Cost Behavior; Adjustment Costs; Academic Research, Research-Practice Gap; Rigor-Relevance; Impact; Engagement; Relational Performance Measurement System; Managerial Ability; Employee Productivity; Employee Efficiency; Employee Cost; Financial Distress; Environmental Uncertainty.

A multidisciplinary approach to performance management, demonstrating how the four disciplines of strategic management, organizational behaviour, organizational theory, and management accounting work in concert to produce an organization's desired employee motivation and performance through cases New edition discusses ethics and corporate governance in performance management and as well as business transformation in the context of digital age Instructor eResources (NEW): The second edition also comes with detailed analysis of textbook case studies for lecturers and instructors to structure student discussions.

The success of every business in the hospitality industry depends on maximizing revenues and minimizing costs. "Hospitality Management Accounting, Ninth Edition" continues its time-tested presentation of fundamental concepts and analytical techniques that are essential to taking control of real-world accounting systems, evaluating current and past operations, and effectively managing finances toward increased profits.

"Hospitality Management Accounting, Ninth Edition" continues to define managerial accounting with new features, such as: Detailed and consolidated coverage of straight-line, units-of-production, sum-of-the-year's-digits, and double-declining-balance depreciation methods Updated material on inventory control methods, with emphasis on perpetual inventory A sequential presentation of statement of cash flows and working capital New end-of-chapter exercises and problems

"Hospitality Management Accounting, Ninth Edition" offers hands-on coverage of computer applications and practical decision-making skills to successfully prepare readers for the increasingly complex and competitive hospitality industry.

Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company boundaries. New organisational forms, such as alliances, partnerships, joint ventures, outsourcing and networks have received increased attention. This development has pushed management accounting researchers into examining the lateral effects of accounting. This book examines these lateral effects on accounting, and creates a comprehensive summary of what has been achieved so far and what interesting developments will occur in the coming ten years. The book covers a variety of inter-organizational settings - dyads, networks, joint ventures, public sector - and the roles of accounting therein. It also deals with specific inter-organizational accounting techniques - customer accounting, target costing and open book accounting - which companies use to manage in a world of inter-organizational relationships and networks. The book also covers different theoretical perspectives - transactional cost economics, the industrial-network approach, actor-network theory, institutional theory - on accounting in networks. Each chapter focus on a specific angle of accounting in networks, assess theoretical and empirical evidence, summarize the current position/debate and discuss promising avenues for future research.

The vast majority of international trade is supported by some form of trade financing: a specialized, sometimes complex form of financing that is poorly understood even by bankers and seasoned finance and treasury experts. Financing Trade and International Supply Chains takes the mystery out of trade and supply chain finance, providing a practical, straightforward overview of a discipline that is fundamental to the successful conduct of trade: trade that contributes to the creation of economic value, poverty reduction and international development, while increasing prosperity across the globe. The book suggests that every trade or supply chain finance solution, no matter how elaborate, addresses some combination of four elements: facilitation of secure and timely payment, effective mitigation of risk, provision of financing and liquidity, and facilitation of transactional and financial information flow. The book includes observations on the effective use of traditional mechanisms such as Documentary Letters of Credit, as well as an overview of emerging supply chain finance solutions and programs, critical to the financing of strategic suppliers and other members of complex supply chain ecosystems. The important role of export credit agencies and international financial institutions is explored, and innovations such as the Bank Payment Obligation are addressed in detail. Financing Trade and International Supply Chains is a valuable resource for practitioners, business executives, entrepreneurs and others involved in international commerce and trade. This book balances concept with practical insight, and can help protect the financial interests of companies pursuing opportunity in international markets.

This primer succinctly summarises key theoretical concepts in fiscal choice for both practitioners and scholars. The author contends that fiscal choice is ultimately a choice of both politics and economics. The book first introduces budget institutions and processes at various levels of government, which restrict budget decision makers' discretion. It also explains budget decision makers' efforts to make rational resource allocations. It then shows how and why such efforts are stymied by the decision makers' capacity and institutional settings. The book's unique benefit is its emphasis on all the essential topics, with short, module-type chapters which can be read in any order.

This book traces the emergence and transformations of asbestos compensation to explore the wider issue of to what extent legal systems have converged in the era of globalization. Examining the mechanism by which asbestos compensation is delivered in Belgium, England, Italy and the United States, as well as the cultural forces and actors which contribute to its emergence and transformations, the book advances our understanding of how law operates within cultural norms, routines, and institutional relations of capitalist societies. With material gathered from 50 interviews and from primary and secondary sources, the author considers law as a cultural phenomenon, national styles of legal culture and the convergence and divergence of legal cultures, and law as a form of institutionalized power.

Before there were the Law of Attraction: The Science of Attracting More of What You Want and Less of What You Don't Want, and The Science of Success: How to Attract Prosperity and Create Harmonic Wealth Through Proven Principles, there were The Science of Getting Rich, The Science of Being Well, and The Science of Being Great. These are the works the first introduced the world to the power of positive thinking. Wallace D. Wattles, pioneered the concepts that Michael Losier and James Arthur Ray would latter rework for a new generation. Now you can have all three landmark works in one volume and begin to think yourself rich!

Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars.

Featured in Volume 13 are articles on expanding management accounting researchers frontiers in the next decade, innovation strategy and the use of performance measures, performance effects of financial incentives, evaluating product mix and capital budgeting decisions, performance-based government organizations, a nomological framework of budgetary participation and performance, organization-mandated budgetary involvement and managers budgetary communication, effects of individual and group performance feedback and task interdependence, fairness perceptions and managers use of budgetary slack, and effects of responsibility and cohesiveness on group escalation decisions.

Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.

The tools, guidelines, and procedures that IS auditors need

Auditing Information Systems, Second Edition, explains clearly how to audit the controls and security over all types of information systems environments. The concepts and techniques in the book enable auditors, information security professionals, managers, and audit committee members of every knowledge and skill level to truly understand whether or not their computing systems are safe. The book provides a detailed examination of contemporary auditing issues such as:

• Information systems audit approach (physical, logical, environmental security)
• Security certifications such as SAS 70, TruSecure, SysTrust, and WebTrust
• Computer forensics
• E-Commerce and Internet security (including encryption and cryptography)
• Information privacy laws and regulations
• Information systems project management controls
• New technologies and future risks

Auditing Information Systems, Second Edition gives auditing professionals the tools they need to get their job done right. It is a must-have reference for any auditor’s library.

Whether your ultimate goal is to get out of debt, save money, make good investments, or a combination of all three, you must target your objective before you ever get started. Author Cory J. Chapman shows you how to reach your financial dreams through a sensible, sound investment strategy.

Even if you're struggling with debt, have no money to invest, or worry that you're spending too much, you can start focusing on your financial security. Offering bold, innovative, and tailor-made advice, Chapman stresses the importance of staying consistent with your financial strategy and shows you how to: Budget when you think there's nothing to budget Avoid the common pitfalls of bad credit Learn the basics of stocks, bonds, and mutual funds Understand the pros and cons of IRAs, insurance, and annuities And much more Don't wait another minute-let Chapman help you fulfill your financial dreams

Praise for Activity-Based Cost Management

"Business leaders are always being presented with proposals to ‘improve’ corporate performance. Cokins turns ABC/M into an objective tool for forecasting the actual costs in an improved environment. Every executive should follow Gary's methods to predict benefits before risking company and career on a multimillion-dollar program."––Hugh D. Pinkus, Executive Consultant, Industrial Sector, Business Innovation Services, IBM Global Services

"Gary Cokins advances Activity-Based Cost Management the next step. In addition to providing the roadmap for ABC/M implementation success, Gary reveals the real strategic applications of ABC/M."––Joe Kosinski, Director, Corporate Manufacturing Accounting, Abbott Laboratories

"ABC/M is lucky to have Gary Cokins as its advocate. Gary has the gift to take the concept that many view as complex and reduce it to its simplest terms, and he has done so again here. After reading this book, you will have an understanding of the power of ABC/M as a tool to understand costs and make better business decisions."––John F. Morrow, CPA, AICPA Vice President, The New Finance

"Gary Cokins has helped light the way for cost and profitability analysis practitioners for many years. His wit and vivid metaphors engage a broad audience of managers and executives, helping generate not only new levels of understanding but also genuine enthusiasm for applying ‘accounting’ tools to improve bottom-line performance."––Tim Jordheim, Manager, ABC/M Center of Expertise, Cargill, Inc.

"Making sense of complex end-to-end business processes can hinder timely and substantive improvements. This thorough and engaging book shows how processes can be reduced to activity-level building blocks where resource consumption relationships can be identified and evaluated. Insights gained from these evaluations can then be used to motivate and prioritize changes that bring actual process-related costs into balance with other organizational goals such as productivity, cycle time, quality, and customer satisfaction."––Hal Thilmony, Senior Manager, Financial Business Process Improvement, Cisco Systems

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting.

Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost-benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself.

This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

The Power of Accounting: What the Numbers Mean and How to Use Them provides a highly readable text for non-financial managers. It explores accounting's uses and limitations in the management process. The text is intended for users of accounting information as opposed to preparers. It focuses on aiding the reader in understanding what accounting numbers mean, what they do not mean, when and how they can be used for decision making and planning and when they cannot. The book discusses the importance of accounting information in the economy and the fact that accounting numbers are often the result of estimates and arbitrary allocations. It also includes a cautionary word about the imprecise use of terminology often found in accounting and financial literature.

The Power of Accounting: What the Numbers Mean and How to Use Them provides a highly readable text for non-financial managers. It explores accounting's uses and limitations in the management process. The text is intended for users of accounting information as opposed to preparers. It focuses on aiding the reader in understanding what accounting numbers mean, what they do not mean, when and how they can be used for decision making and planning and when they cannot. The book discusses the importance of accounting information in the economy and the fact that accounting numbers are often the result of estimates and arbitrary allocations. It also includes a cautionary word about the imprecise use of terminology often found in accounting and financial literature.

This book examines the notion of solvency at law and in accounting; and reveals inconsistent ways of determining solvency therein. Solvency is a critical commercial financial attribute. Quantifying solvency has been of concern to many across time, particularly with regard to business continuity. This study demonstrates that conventional financial statements are deficient in establishing the financial state of an entity, and equally lacking in quantifying its state of solvency.

The book contributes to the literature by drawing on real-world observations of how the meshing of commercial and legal foundations creates the environment in which accounting must serve. The aim of this work is to provide insights into what changes to existing financial reporting systems might assist business in mitigating unexpected business failures and the criticism of accounting in the aftermath.

Drawing mainly on major Australian cases, links highlight associations between the language of accounting and the data in financial statements; and situations that may be generalised - that have international significance. Hence, this work is relevant to the interests of a wide range of readers. It is also important from a public policy perspective as regulators grapple with a commercial environment heavily influenced by sometimes perceived scandalous corporate activity. Solvency is a topical and ongoing issue for business and financial accounting.

How can we ensure our strategy will succeed, especially in changing and uncertain times? The answer, as explained in Strategy Mapping for Learning Organizations, is to become a more responsive organization - one that captures its strategy in strategy maps, learns from that strategy and can adapt to deliver results. For anyone involved in managing strategy and performance, applying the powerful strategy mapping techniques will move your balanced scorecard from an operational tool to one of strategy and change. It will help you capture, communicate and manage your strategy more effectively. However, strategy can no longer be simply a top down, annual process. It needs to be more iterative, emergent and involving. Many agile organizations have adopted rolling plans and budgets. To bring greater agility into the wider strategy and performance management processes requires the tools and techniques described in Strategy Mapping for Learning Organizations. Phil Jones provides a detailed guide to developing, rolling out and managing with modern strategy maps and scorecards, building in agility and learning. His book incorporates the latest strategic thinking and models. It places the balanced scorecard in a wider governance context that includes the management of risk and environmental and social responsibility. Fully illustrated with examples from many different organizations, this book will help you deliver your strategy better.

The primary aim of this basic book is to familiarize students in (international) English-language programmes with the basics in the fields of finance, finance management and accounting. No prior knowledge of business economics is required.

This book is user-friendly, accessible, and yet comprehensive in its approach. It takes an in-depth, integrated look at the principles of management accounting, financial accounting and finance. Examples and case studies from newspapers and professional journals encourage the practical application of the material. Study questions reinforce and test the student's understanding of the key concepts. A glossary of key terms is included at the end of each chapter. The book also contains multiple choice questions and other assignments designed to stimulate thinking about the topics that are discussed.

Further self-test materials are available at www.basicsfinancialmanagement.noordhoff.nl including interactive multiple choice questions, exercises, cases and teachers manual.

Corporate scandals due to bad accounting happen far too frequently for a system of corporate governance to be deemed effective. This book tells why the safeguards designed to prevent bad accounting so often fail. By studying why the auditors and members of a board of directors regularly fail to deliver the truth about a company's financial state of affairs, this provocative book explores a serious problem in the system of reporting financial information.
This book is unique in that it draws together various strands of the literature on corporate governance, accounting, law, cognitive research, psychology, behavioural economics and conventional economics to shed light on questions regarding the feasibility of independence and impartiality of boards of directors and external auditors as monitors and gatekeepers in corporate governance. The book is essential reading for professional accountants and auditors, directors, regulators, law makers, corporate lawyers, and investment bankers. It will appeal to all those interested in behavioural economics and corporate governance.

Continuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceived over two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-ability and value of a continuous audit. The book's purpose is twofold. First, the book aims to provide academics and practitioners with a compilation of select continuous auditing design science research that can be used as a springboard to future research and development. Second, the book aims to provide readers with an understand of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.

Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company boundaries. New organisational forms, such as alliances, partnerships, joint ventures, outsourcing and networks have received increased attention. This development has pushed management accounting researchers into examining the lateral effects of accounting. This book examines these lateral effects on accounting, and creates a comprehensive summary of what has been achieved so far and what interesting developments will occur in the coming ten years.

The book covers a variety of inter-organizational settings - dyads, networks, joint ventures, public sector - and the roles of accounting therein. It also deals with specific inter-organizational accounting techniques - customer accounting, target costing and open book accounting - which companies use to manage in a world of inter-organizational relationships and networks. The book also covers different theoretical perspectives - transactional cost economics, the industrial-network approach, actor-network theory, institutional theory - on accounting in networks. Each chapter focus on a specific angle of accounting in networks, assess theoretical and empirical evidence, summarize the current position/debate and discuss promising avenues for future research.

Butterworth-Heinemann's CIM Coursebooks have been designed to match the syllabus and learning outcomes of our new qualifications and should be useful aids in helping students understand the complexities of marketing. The discussion and practical application of theories and concepts, with relevant examples and case studies, should help readers make immediate use of their knowledge and skills gained from the qualifications.' Professor Keith Fletcher, Director of Education, The Chartered Institute of Marketing 'Here in Dubai, we have used the Butterworth-Heinemann Coursebooks in their various forms since the very beginning and have found them most useful as a source of recommended reading material as well as examination preparation.' Alun Epps, CIM Centre Co-ordinator, Dubai University College, United Arab Emirates Butterworth-Heinemann's official CIM Coursebooks are the definitive companions to the CIM professional marketing qualifications. The only study materials to be endorsed by The Chartered Institute of Marketing (CIM), all content is carefully structured to match the syllabus and is written in collaboration with the CIM faculty. Each chapter is packed full of case studies, study tips and activities to test your learning and understanding as you go along. *The coursebooks are the only study guide reviewed and approved by CIM (The Chartered Institute of Marketing). *Each book is crammed with a range of learning objectives, cases, questions, activities, definitions, study tips and summaries to support and test your understanding of the theory. *Past examination papers and examiners' reports are available online to enable you to practise what has been learned and help prepare for the exam and pass first time. *Extensive online materials support students and tutors at every stage. Based on an understanding of student and tutor needs gained in extensive research, online materials have been designed specifically for CIM students and created exclusively for Butterworth-Heinemann. Check out exam dates on the Online Calendar, see syllabus links for each course, and access extra mini case studies to cement your understanding. Explore marketingonline.co.uk and access online versions of the coursebooks and further reading from Elsevier and Butterworth-Heinemann. INTERACTIVE, FLEXIBLE, ACCESSIBLE ANY TIME, ANY PLACE www.marketingonline.co.uk

This book explores the fundamental elements and risks that impact the compliance officer's work. Following a comprehensive understanding of the role of a compliance officer, by engaging with themes of compliance officers' liability, expectations, risks and effectiveness, it provides practical answers by leading academics and practitioners in the field. This work also draws on how other areas, such as GDPR, financial regulation and whistleblowing, challenges on compliance officers and provides a way forward to convert these challenges into opportunities. The discussion of compliance challenges and practices in Australia, Europe and the United States provides critical insights into the development of compliance in today's financial environment. Financial Compliance: Issues, Concerns and Future Directions provides an invaluable working resource for academics, practitioners and a general audience interested in understanding and developing an effective compliance culture.