A comprehensive, authoritative examination of Chinese auditing practices Study on the Auditing System of Socialism with Chinese Characteristics provides unprecedented insight into China's current audit process, with expert contributions and predictions of future trends. Author Jiayi Liu is the Auditor General of the National Audit Office of the People's Republic of China, and the current chairman of the governing boards of the International Organizations of Supreme Audit Institutions; in this book, he draws upon his vast experience to help you better understand China's unique approach to auditing. Contributions from senior auditors across the China National Audit Office share deep insight into the system's framework, features, and development, providing a comprehensive, systematic examination of current, past, and future practices. As a leading global auditing authority, Liu is the ideal source of information and clarity on China's auditing system. This book opens up the practices, processes, and foundational aspects of this complex system to provide insight for those doing business in China. * Understand the foundation of the Chinese auditing system * Learn how the system was created and developed over time * Delve into the system's framework and detailed features * Gain first-hand insight into China's auditing experience Developed as a companion to Study on the Auditing Theory of Socialism with Chinese Characteristics, this book expands upon the system's basic foundations to show how theory translates into practice. Companies who do business in China need a working knowledge of the system, and a scientific examination from the definitive authority provides a level of insight you won't find anywhere else. Study on the Auditing System of Socialism with Chinese Characteristics is the essential primer to the Chinese audit.

The complete guide to the basics of nonprofit financial management Let's be honest. Most books about financial management are densely written, heavy on jargon, and light on practicality. Expert financial consultant and author Tom McLaughlin takes a different approach with his fourth edition of Streetsmart Financial Basics for Nonprofit Managers. This comprehensive guide provides effective, easy-to-use tips, tools, resources, and analyses. The light, humorous tone in Streetsmart Financial Basics for Nonprofit Managers makes it an accessible resource for nonprofit executives, board members, students, and those new to the field. This book forgoes useless, pretentious verbiage in order to outline real-world strategies that work. This edition includes: * New insights, updates, vignettes, case studies, and examples to deal with the implications of nonprofit financial management * An examination of nonprofit business models in relation to growing demands from the government and other funders * How to construct business plans for virtually any nonprofit entity * Customizable resources including financial worksheets, forms, and Excel templates to help nonprofit managers complete their day to day assignments * A guided tour through common aspects of nonprofit management, such as financial analysis, accounting, and operations Practical and informative, Streetsmart Financial Basics for Nonprofit Managers is the go-to financial management reference for nonprofit managers, boards of directors, and funders.

Artificial Intelligence in Accounting: Practical Applications was written with a simple goal: to provide accountants with a foundational understanding of AI and its many business and accounting applications. It is meant to serve as a guide for identifying opportunities to implement AI initiatives to increase productivity and profitability. This book will help you answer questions about what AI is and how it is used in the accounting profession today. Offering practical guidance that you can leverage for your organization, this book provides an overview of essential AI concepts and technologies that accountants should know, such as machine learning, deep learning, and natural language processing. It also describes accounting-specific applications of robotic process automation and text mining. Illustrated with case studies and interviews with representatives from global professional services firms, this concise volume makes a significant contribution to examining the intersection of AI and the accounting profession. This innovative book also explores the challenges and ethical considerations of AI. It will be of great interest to accounting practitioners, researchers, educators, and students.

This book is the first comprehensive methodological guide for accounting researchers on Interventionist Research (IVR). It provides all the fundamental components needed for understanding what IVR is, and how to plan, design, and conduct legitimate intervention studies, which can endure the scrutiny of institutions and peer review. This text systematically opens the 'black box' of an alternative research paradigm seeking to contribute simultaneously to theory and practice, through direct and collaborative engagement with organisations, practitioners, managers and professionals. It mobilises the production of innovative and theoretically grounded research for academe, and of practical relevance or usefulness and interest to the field of practice. Interventionist Research in Accounting: A Methodological Approach unpacks current thinking on IVR to forge a confident path ahead for IVR through adopting a forward-thinking approach. This book recognises the remedial potential of IVR to address the research-practice-relevance gap in accounting research and deliberates the challenges of IVR in accounting. It addresses the design, development, and implementation of interventions, critical to solving real-world problems as well as guiding readers in planning the IVR project including budgetary and ethical aspects, utilising suitable research methods and data collection techniques, and establishing validity and reliability. Further, it offers guidance on selecting and managing the research team and recruiting, accessing, and retaining intervention participants; these two components are crucial to creating collaborative relationships required for effective intervention. This book is a guide serving as a valuable resource for accounting researchers conducting intervention studies, for doctoral and other research students undertaking accounting research, and academics working in universities and business schools or teaching courses in accounting and research methodology.

Foundations in Accountancy (FIA) awards are entry-level, core-skill focused qualifications from ACCA. They provide flexible options for students and employers, and as an ACCA Approved Content Provider, BPP Learning Media s suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.

This latest volume of Review of Marketing Research, Marketing Accountability for Marketing and Non-Marketing Outcomes is divided in three parts: (1) measures of firm performance, (2) measures of social interaction, and (3) measures related to broader societal outcomes such as sustainability and quality of life. Measures of firm performance covered include the marketing implications of financial accounting, customer feedback metrics, drivers of brand equity, brand failure, market orientation capabilities, and multichannel attributions. Measures of social interaction encompass environmental and social performance, social networks, and attitudinal word-of-mouth drivers. The final chapter is devoted to measures related to societal outcomes and focuses on attractiveness of inner city for society. Each chapter presents thought-provoking discussions and new insights which will be relevant to researchers, professionals and students of marketing, branding and consumer behaviour

Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and legitimacy. The purpose of this book is to explore new challenges and new prospects for sustainability accounting research and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider the main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to the study of all main accounting fields in a sustainability context. It aims to interest a quite large number of active researchers, professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains.

Featured in Volume 22 of Advances in Management Accounting are articles on: The Effect of Personality Traits and Fairness on Honesty in Managerial Reporting; The Impact of Firm Size on the Productivity of Resources; Transfer of Performance Measurement System Innovations Across Economic Sectors; Target Costing and Product and Production Interdependencies; Cost Accounting, Simulation, and Post-Structuralist Understanding; Input-Based Performance Evaluation, Incentive Intensity, and Proactive Work Behavior; Normative and Instrumental commitments on Budgetary Slack Creation; The Adoption of Lean Operations and Lean Accounting; and Governance in the Hospital Sector. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.

Since the mid-1990s risk management has undergone a dramatic expansion in its reach and significance, being transformed from an aspect of management control to become a benchmark of good governance for banks, hospitals, schools, charities and many other organizations. Numerous standards for risk management practice have been produced by a variety of transnational organizations. While these many designs and blueprints are accompanied by ideals of enterprise, value production, and good governance, it is argued that the rise of risk management has also coincided with an intensification of auditing and control processes. The legalization and bureacratization of organizational life has increased because risk management has created new demands for proof and evidence of action. In turn, these demands have generated new risks to reputation.
In short, this important book traces the rise of the managerial concept of risk and the different logics and values which underpin it, showing that it has much less to do with real dangers and opportunities than might be thought, and more to do with organizational accountability and legitimacy.

Volume 21 features articles on: the impact of framed information and project importance on capital budgeting decisions; the measurement of participation in budgeting practice and research; the impact of adverse selection and risk propensity on managers' project evaluation decisions; relative hedonic utility and budgetary conflict resolution; management control systems, environmental uncertainty, and organizational slack; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balanced scorecard, and corporate performance using a contingency approach; the role of cost control systems and the effects of information technology integration on manufacturing financial performance; and the characteristics of no-budget firms.

Featured in Volume 20 are articles on: information overload and multiple constituency values related to environmental and social disclosures; the extent to which product life cycle cost analysis, customer involvement and cost management contribute to the competitive advantage of firms; the development of sustainable practices in complex organizations; how the cost performance of defense contracts varies among the U.S. Air Force, Army, Navy, and the Department of Defense (DoD) and among five major defense contractors; and, whether the use of both financial and nonfinancial measures by top managers in their evaluations influences middle-level managers' evaluations of their subordinates when the balanced scorecards are used. This title also features articles on: an analytical and structural insight into the implementation and application of PMMS; the process by which a reliance on budget to evaluate employee performance affects the job satisfaction and performance; the issue of the difficulty in the operationalization of value-based management and the Balanced Scorecard in actual practice; the effect of incentivizing both outcome and driver measures of strategic performance measurement systems (SPMS) on middle managers' proactivity in influencing the strategy formulation process; and, the factors that influence the design of the control arrangements involving non-strategic IT support services.

Over the years, the performance measurement and management control conference has grown in number of participants, quality of presentations and reputation, and has attracted leading researchers in the field from North and South America, Europe, Asia, Australia, and Africa. The 2011 theme was directed at global issues, and included the significant challenges of managing and measuring performance within and across different organizational and geographical boundaries, using theoretical, empirical, analytical, experimental, and case-based research to address these topics. In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.

Thomas S. Konrad analyzes the management control design and reveals critical success factors of strategically oriented public-private partnerships for development between international governmental actors and the private sector. He builds a sound basis for the identification of a research gap and the derivation of research questions. The results generate sufficient evidence to answer these questions and therefore to close the identified research gap. Finally, he excelled in the discussion of the results by making a contribution of theory and by providing substantive recommendations to practitioners equally well.

Change is a crucial and inescapable process for many organisations. It remains a constant challenge for managers and many change management initiatives fail. Burns and Stalker's seminal text on managing change, The Management of Innovation, has often been used as a basis for research in mainstream management journals and has been represented as an important theory in popular and long-established management textbooks. The issues raised in that book are still being grappled with by academics and practitioners today. Miriam Green provides a critical analysis of the mainstream construction of knowledge on change management through an examination of representations of that text. The main thesis of her book is that this literature, though valuable, does not provide a full picture. Its objectivist approach ignores the role of other factors raised in the original study. These factors include the effects of power, politics, resistance and employee influence on the outcomes of managerial change strategies and on other organisational processes, with important consequences for the understanding of change initiatives by both academics and practitioners. This is part of an ongoing debate in management studies and more widely in the social sciences about theoretical approaches and research methods. The originality of this book lies in its in-depth comparison of an entire monograph on organisations facing technological and commercial change, with an equally in-depth analysis of the ways this work has been represented and used as a basis for teaching and research. It highlights the limitations of the exclusive use of one approach to explain the complications arising from organisational change. It challenges the scientific justification offered for that approach and supports arguments for more inclusive and sustainable scholarship, of greater relevance to academics, managers and other organisational stakeholders.

Operations Management in Context provides students with excellent grounding in the theory and practice of operations management and its role within organizations.Structured in a clear and logical manner, it gradually leads newcomers to this subject through each topic area, highlighting key issues, and using practical case study material and examples to contextualize learning. Each chapter is structured logically and concludes with summary material to aid revision. Exercises and self-assessment questions are included to reinforce learning and maintain variety, with answers included at the end of the text.

Featured in Volume 19 are articles on a call for future research on management accounting service quality; budget ratcheting and performance; effect of trust-in-superior and trustfulness on budgetary slack; relationship between purposes of budget use and budgetary slack; selection bias and endogeneity issues on the relationship between IT and firm performance; strategic budgeting in public schools; using a management accounting perspective to evaluate the production of future accounting professionals; the links between management control approaches and performance measurement systems; and, antecedents and consequences of cost.

This study investigated the following aspects of the 100 most entrepreneurial firms more widely known as the fastest growing firms in Australia. Firstly, the study analysed the association between intellectual capital disclosure types (narrative, visual, and numerical) on company-sponsored websites, using content analysis, and the corporate growth aspect of reputation of these firms over a three-year period from 2005 to 2007. Secondly, the study investigated the perceptions of directors about the value relevance of intellectual capital resource items in enhancing corporate reputation. Thirdly, the study identified motivations behind the extent of intellectual capital resource items disclosure on company-sponsored websites when the director perception survey was inconsistent with such disclosures.

The topic of reputational crisis in the banking sector has received increasing attention from academics and practitioners. This book presents expert contributions that cover three main aspects: first, an extensive review of the literature on reputational risk in the banking sector aimed to identify the relationships between causes, effects, stakeholders, and key qualitative-quantitative variables involved during the reputational crisis of a bank; second, devising a conceptual framework for management of reputational crisis in banking, and finally, testing this framework with the results of an empirical analysis carried out by observing key variables of some known cases of reputational crisis relating to international banks and proposing case studies regarding the dynamic process of reputation management.

This volume of Eurasian Studies in Business and Economics focuses on latest results from research in Banking and Finance, Accounting and Corporate Governance, Growth and Development, along with a focus on the Energy sector. The first part on Accounting and Corporate Governance features articles on environmental accounting, audit quality, financial information, and adoption of governance principles. The Banking and Finance part looks at risk-behavior in banks, credit ratings during subprime crisis, stakeholder management, and stock market crises. The book focuses then on the energy sector and analyzes macroeconomic impacts of electricity generation, risk dimensions in wind energy, the latest EU energy reforms, and discusses prediction models.

This book presents the authors' recent field experiences of corporate social responsibility (CSR) activities in different regions of India. It also demonstrates how social auditing and stakeholder mapping help analyze the impact that particular individuals or groups may have on the functioning of any company in an area. CSR is a rapidly growing area of research and activity, especially in developing countries like India. An increasing number of companies are realizing their own social responsibility, given that they work within societal networks. As a result, any initiation or expansion activity they carry out in society impacts the communities around them. Given the newness of the field, the work on CSR in India is still in the initial stages. Most importantly, there is a need to highlight issues concerning CSR activities using sound methodologies and scientific data. A database comprising qualitative and quantitative approaches collected by tracking CSR activities is invaluable. Further the scientific data is vital to fully understand CSR, and in turn helps in designing appropriate and effective interventions for improving community members' quality of life. Accordingly, the stakeholders associated with CSR need to have a sound knowledge of how to conduct studies related to baseline data generation, community needs assessments, community profiling, stakeholder mapping, social impact assessments, monitoring and evaluation, as well as the social auditing of CSR projects and other related issues. This book aptly covers these issues and offers supporting empirical evidences from the field.

This book provides a comprehensive overview of corporate social responsibility and its development in Africa. It provides in-depth studies on 11 sub-Saharan countries, demonstrating that corporate social responsibility is forming and going through different stages of metamorphosis in the continent. Though corporate and individual attitudes towards sustainability in Africa still leave a lot to be desired, this book showcases how things are rapidly changing for the better in this regard. It demonstrates and provides evidence for the fact that corporate social responsibility contributes significantly to the way sub-Saharan African economies are being transformed, with service sectors expanding, commercial activities diversifying and industrial bases growing through the initiatives of small, medium and large organizations and innovators supported by widespread higher-education program rollouts. The book highlights how progressive and wide-ranging CSR approaches have emerged, and how much they differ from the obsolete approaches of the past, which promulgated negative stereotypes, marginalized communities and positioned them as victims or beneficiaries of development.

This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.

Marketing and implementing large-volume orders and major projects calls for specific types of expertise. This textbook deals with all of the management tasks involved: order management, inquiry evaluation and proposal preparation, pricing and revenue planning, order financing and financial engineering, contract management, negotiation management, project management, and finally project cooperation. Adopting a cross-sector perspective, it examines both traditional manufacturing industries and business-to-business services. All contributions are presented in an accessible style, making the book well-suited as both a managerial textbook and valuable practical guide.

This fifth edition of a classic and comprehensive resource presents an applied, realistic view of entrepreneurial finance for today's entrepreneurs, completely updated to address the latest trends and technologies. The book provides an integrated set of concepts and applications, drawing from entrepreneurship, finance and accounting, that will prepare aspiring entrepreneurs for the world they will most likely face as they start their new businesses. The contents are designed to follow the life cycle of a new business venture. Topics are presented in logical order, as entrepreneurs will likely face them as they begin the process of business start-up and move into growing the business. Both undergraduate and graduate students will appreciate the clear presentation of complex issues, and this book is an essential resource for budding entrepreneurs as well. A comprehensive spreadsheet financial template is included with the book, and an all-new case study provides questions that will help students learn the template as they proceed through the book. This tool allows for the application of many of the concepts to actual businesses and can be a valuable supplement to the process of developing a full business plan. The spreadsheet financial template is available for unlimited free downloads at Professor Cornwall's blog site: www.drjeffcornwall.com.

Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.