Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in volume 10 is an article reporting on the findings of an in-depth field study at Bell Atlantic, now Verizon. The impact of teaming on productivity, quality, and employee satisfaction was measured using research design methods not commonly found in field study research. Another article reports field research describing how two firms used accounting in new product development and proposes a conceptual framework hypothesizing how management accountants' participation can enhance the firm's performance. The remaining nine articles deal with a variety of topics such as the frequency and perceived usefulness of strategic management accounting, the relationship between a product's revenue and cost functions and much more. The eleven articles represent relevant, theoretically sound, and practical studies the discipline can greatly benefit from, providing a high level of contributions to management accounting research and practice. Accountants at all levels who work in corporations and not-for-profit organizations will be interested. Contents

As millions of Americans struggle to find work in the wake of the Great Recession, politicians from both parties look to regulation in search of an economic cure. Some claim that burdensome regulations undermine private sector competitiveness and job growth, while others argue that tough new regulations actually create jobs at the same time that they provide other benefits. Does Regulation Kill Jobs? reveals the complex reality of regulation that supports neither partisan view. Leading legal scholars, economists, political scientists, and policy analysts show that individual regulations can at times induce employment shifts across firms, sectors, and regions-but regulation overall is neither a prime job killer nor a key job creator. The challenge for policymakers is to look carefully at individual regulatory proposals to discern any job shifting they may cause and then to make regulatory decisions sensitive to anticipated employment effects. Drawing on their analyses, contributors recommend methods for obtaining better estimates of job impacts when evaluating regulatory costs and benefits. They also assess possible ways of reforming regulatory institutions and processes to take better account of employment effects in policy decision-making. Does Regulation Kills Jobs? tackles what has become a heated partisan issue with exactly the kind of careful analysis policymakers need in order to make better policy decisions, providing insights that will benefit both politicians and citizens who seek economic growth as well as the protection of public health and safety, financial security, environmental sustainability, and other civic goals. Contributors: Matthew D. Adler, Joseph E. Aldy, Christopher Carrigan, Cary Coglianese, E. Donald Elliott, Rolf Fare, Ann Ferris, Adam M. Finkel, Wayne B. Gray, Shawna Grosskopf, Michael A. Livermore, Brian F. Mannix, Jonathan S. Masur, Al McGartland, Richard Morgenstern, Carl A. Pasurka, Jr., William A. Pizer, Eric A. Posner, Lisa A. Robinson, Jason A. Schwartz, Ronald J. Shadbegian, Stuart Shapiro.

Volume 4 in this research series contains nine papers. Following the tradition of the earlier volumes, it is similar in style to the first three volumes and illustrates ongoing research thrusts on a variety of financial economics issues that are germane to working capital management. The papers have been logically divided into three parts.

The first part of the volume focuses on the issues covering short-term interest rates, short-term financial management, and a cash balance model. Part two contains papers that examine the issue of trade credit analysis under a competitive pricing situation and an environment in which the level of sales fluctuates. Finally Part 3 departs from the traditional discussions on working capital management in that it explores dividend payouts and tax environment changes as a source of concern to treasury (and financial) managers.

This fourth volume presents a rich variety of papers that address an expanding facet of working capital management. It is hoped that the papers are found to be informative and act to stimulate research and practice in the area of treasury/financial management.

This text applies sociological approaches to organizational change and development to explain process innovation and diffusion in internal auditing and management accounting systems. While management accounting reports have emphasized the measurement of quality and improved organizational performance, the extent to which process innovation strategies of total quality management (TQM) and reengineering have been integrated into behavioral accounting research has been limited. The book broadens quality and process innovation research by incorporating theories from organizational development, systems analysis, organizational learning, contingency theory, population ecology and collaborative management. In doing so, it integrates the study of TQM and reengineering into management accounting, internal auditing and control systems. TQM and process reengineering are presented as specific process innovation approaches, which can bring about either incremental or radical organizational change and development in management control systems, particularly in internal auditing and accounting control systems.

For courses in financial and managerial accounting. Horngren's Financial and Managerial Accounting, The Financial Chapters presents the core contentof principles of accounting courses in a fresh format designed to help today's learners succeed. As teachers first, the author team knows the importance of delivering a student experience free of obstacles. Their pedagogy and content uses leading methods in teaching students critical foundational and emerging topics (e.g., data analytics and employability skills) in the field of accounting, and concentrates on improving student results - all tested in class by the authors themselves. With this in mind, the 7th Edition continues to focus on readability and student comprehension and takes this a step further by employing a new theme to help students see how accounting is used as a tool to help businesses make decisions.

Patricia Aburdene, author of the bestselling Megatrends 2010, brings together the spiritual and practical in a guide to achieving prosperity through the values-based megatrend of Conscious Capitalism. Why not make money and make a difference, too? A revolutionary blueprint for growing wealth, finding fulfillment, and changing the world by living your values. In the emerging era of Conscious Money, we achieve prosperity by tapping into the power of values, consciousness, and sound economic principles. By applying the wisdom of Conscious Money to your personal finances, you can build a foundation for sustainable wealth and true fulfillment. No longer will you need to choose between your core values and your paycheck. Instead you'll expand on-the-job creativity, grow income through conscious practices, and change the world as you: - identify your unique personal values; - break down barriers to financial success; - partner with companies that reflect your values; - express your values through conscious shopping; - tap into higher consciousness at the office; - harness your intuition to clarify financial choices; and - invest in enterprises that honor the planet.

Practical Financial Modelling, 3e is a book on model development and model assurance. It enhances the modelling process by emphasizing controls and checks for accuracy and reliability. New content on validation and verification, model use and sensitivity analysis is presented alongside a modelling methodology that underpins the various proprietary standards used in financial modelling today. It provides more details than other books and yet is general enough for applying its methodology to many applications. This book isn't just about the details of building cash flow models, it's about building better cash flow models.

Wie sieht eigentlich der Alltag eines WirtschaftsprA1/4fers aus? Holger Wirtz erklArt in diesem Buch, welche Kernaufgaben und -kompetenzen ein WirtschaftsprA1/4fer hat. Dieses Buch beschreibt ausfA1/4hrlich die GrundsAtze, nach denen WirtschaftsprA1/4fer AbschlussprA1/4fungen durchfA1/4hren: Von den allgemeinen BerufsgrundsAtzen A1/4ber die PrA1/4fungsplanung und die Bestimmung der Wesentlichkeit bis hin zur PrA1/4fung des Lageberichts sowie zur Berichterstattung im BestAtigungsvermerk und im PrA1/4fungsbericht. Vorgestellt werden auch Besonderheiten bei der DurchfA1/4hrung von KonzernabschlussprA1/4fungen, prA1/4fungsAhnlichen AuftrAgen und Unternehmensbewertungen.

This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.

International Financial Reporting Standards (IFRS) are becoming the benchmark accounting standards for companies listed on international stock exchanges. The SEC treats them as equivalent of US Generally Accepted Accounting Principles (GAAP) and is even contemplating allowing their use instead of US GAAP. They are mandatory in Europe, Australia and South Africa. Canada, China, Brazil, Japan and India are planning to use them from 2011.Anybody interested in companies listed on the US stock exchanges needs to know something about them because hundreds of foreign companies are already using them to report in the US. Anybody interested in international business has to know these benchmark financial reporting rules.This book will explain the complex inter-relationships between the International Accounting Standards Board (the creator of IFRS), the Financial Accounting Standards Board (FASB) and the Canadian Accounting Standards Board (AcSB), their work programme and their plans for the future. It will look at a series of central accounting issues such as revenue recognition, liabilities, pensions, off-balance sheet vehicles, impairment, intangible assets etc. and discuss how IFRS differ from US and Canadian GAAP.It will explain the organisational structure and background of the IASB and it will look at the potential impacts to financial reporting by American companies.

Britain's number-one guide to mastering the art and science of bookkeeping Accurate bookkeeping is crucial to the success of every business but few people relish in this highly detailed task. Luckily, this new edition of Bookkeeping For Dummies simplifies every aspect of financial record keeping, walking you through the basic skills you need to make numbers your minion. From tracking transactions and keeping ledgers to producing balance sheets and year-end reports, this straight-talking guide takes the intimidation out of bookkeeping and shows you how to make it your best friend in business. Fully updated to include the latest coverage of accounting practices and bookkeeping software, this new edition of Bookkeeping For Dummies features tons of practical exercises to get you up and running with what you need to keep your books balanced, your finances in order and the tax inspector off your back. * Find updated bookkeeping templates and resources available via download * Manage day-to-day records like sales and purchases * Produce Profit and Loss Statements and Balance Sheets * Prepare year-end documents with confidence and ease From the importance of keeping a paper trail to the best ways to keep payroll rolling and everything in between this is the ideal resource for anyone looking to learn the bookkeeping ropes.

This study examines the relationship between multinationality and the performance of Japanese manufacturing companies during the period 1999 2008 by using geographic segment information. Despite the enormous interest in and importance given to multinationality from the academic and business worlds, prior findings about the multinationality performance relationship are conflicting and inconsistent. The overall results of the present study show that multinationality has a positive impact both on accounting performance and on market-based performance. In additional tests, Japanese electric and electronic equipment companies reliance on the Asian market was found to have a negative impact on profitability and no significant impact on firm value, whereas reliance on other foreign markets such as the Americas and the EU had a positive impact on profitability and firm value. The multinationality performance relationship cannot be generalized and varies among geographic regions. This book contributes to both the multinationality performance literature and the geographic segment reporting literature by offering empirical evidence about Japanese manufacturing companies and comparing them with prior findings about American companies. "

Arising from the author s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above."

One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.

This volume covers such topics as prior evidence on corporate annual reports, research methodology and the demographics of the corporate shareholder, investors' investment objectives and their information sources, and the readership and usefulness of corporate financial statements.

The income gap between women and men has gotten plenty of attention in the last few decades: today women earn seventy-nine cents for every dollar med earn. But few people are aware of the much more serious gap: for every dollar in wealth men own, women own thirty-two cents. Wealth is what gives us a financial safety net when we lose our jobs, break up a relationship, become sick, or get hit by some other financial crisis. It enables us to build security, to give our children a future, and to retire. Wealth can generate income, whether through investments in the financial markets, or real estate, or through funding a startup business. Significant wealth even allows us to influence our world by allowing contributions to political campaigns or policy initiatives. The Savvy Women’s Guide to Property Law lays the blame for the gender wealth gap where it belongs—on the legal system—and helps women avoid the pitfalls that deprive them of their rightful share. Property laws disadvantage women at key stages of life. While treating men and women equally on its face, these laws play out in a discriminatory fashion because men and women are often not equal when it comes to income, career opportunities, and caregiving. Spivack explains how the legal system disadvantages women who are going through six difficult life events in which the distribution of wealth and property comes into play: Breaking up with someone they’ve cohabited with Negotiating prenuptial agreements Going through a divorce Surviving domestic and financial abuse Caring for an elderly or sick family member Outliving their spouse and inheriting part of their estate

Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in their operating environment. This book provides students and managers with an understanding and appreciation of the strengths and limitations of an organization's accounting system, and enables them to be intelligent and critical users of the system. The text highlights the role of management accounting as an integral part of the organization's strategy and not merely a set of individual concepts and computations. An analytical framework for organizational change is used throughout the book to underscore how organizations must adapt to create customer and organizational value. This framework provides a way to examine and analyze the organization's accounting system, and as a basis for evaluating proposed changes to the system. With international examples that bring the current business environment to the forefront, problems and cases to promote critical thinking, and online support for students and instructors, Management Accounting in a Dynamic Environment is no mere introductory textbook. It prepares readers to use accounting systems intelligently to achieve organizational success. The authors have identified several cases to accompany each chapter in the textbook. These are available through Ivey Publishing: https://www.iveycases.com/CaseMateBookDetail.aspx?id=434

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.

Die vorliegende Festschrift beschreibt den Einfluss von Jurgen Weber auf seine akademischen Schuler, enge Wegbegleiter in Praxis und Wissenschaft sowie eine Vielzahl seiner Ehemaligen in der Unternehmenspraxis. Sie ermoglicht so einen beeindruckenden Blick auf seine Arbeit. Im Mittelpunkt der Festschrift stehen die Beitrage von mehr als 60 Ehemaligen und Weggefahrten zur Person von Jurgen Weber. Sie zeigen in ihrer Gesamtheit ein vielschichtiges und differenziertes Portrat eines grossen Menschen und Controllingforschers, das aber durchaus einen gemeinsamen Kern der unterschiedlichen Perspektiven aus verschiedenen Zeiten klar erkennen lasst. Erganzend finden Sie in diesem kleinen Band Fotos aus fast 30 Jahren Lehrstuhl- und Institutstatigkeit sowie ein aktuelles Schriftenverzeichnis. "

This second volume in the series discusses such topics as management accounting's role in improving corporate performance, strategic cost management perspectives and accountability and knowledge workers.

Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production reduced costs and fewer environmental impacts through the reduced use of materials environmental management accounting (EMA) is a necessary information management tool.

Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.

Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. Brenda Porter is currently visiting Professor at Exeter University and Chulalongkorn University, Bangkok.

It has been claimed that management accounting research has failed to produce theories with practical relevance. Interventionist research has been proposed as one means to overcome this problem of relevance. Interventionist research has many links to qualitative research genres. However, interventionist research should be viewed as one distinctive form of case study, in which the researcher is profoundly and actively involved with the object of study. In interventionist research, active participation in the field is regarded as an asset rather than a liability. In other words, access to an empirical setting through active participation is seen as more valuable than the risk of compromising objectivity. Despite the methodological debate about interventionist research, there is lack of empirical evidence on how interventionist research actually helps to produce theories with such pragmatic relevance. This book sheds light on the various nuances of interventionist research and the positions a researcher can occupy when applying interventionist research. It focuses on different aspects of management accounting during the past ten years with interventionist elements in them.In addition, to help scholars increase collaboration with industry, interviews with the key managers involved in these interventionist research projects in order to gather their views on such research approach are included, also motivating managers to engage in such collaboration.

How can not-for-profit organizations be sure they play by the rules when the rules aren't clear?
Due to recent, very public accounting scandals and the resulting Sarbanes-Oxley Act and other regulations, public companies have strict guidance on financial governance and accounting, including the functions and responsibilities of audit committee members. Though not-for-profit organizations are subject to increased scrutiny, there has been no detailed guidance for their audit committees. This book fills the void and helps not-for-profit organizations answer these questions:
* In today's skeptical environment, how can responsible financial governance and reporting reassure wary donors and supporters, and perhaps give the organization a competitive advantage?
* How should the audit committee be structured?
* Which Sarbanes-Oxley requirements (if any) should the audit committee adopt?
* Which best practices best fit the organization's structure and financial reporting needs?

Complete with checklists, sample questions, and an index for quick reference, Not-for-Profit Audit Committee Best Practices covers:
* Different types and unique characteristics of not-for-profit organizations
* The audit committee's role in preventing and detecting fraud
* Important internal controls and the internal audit function
* The relationship of the audit committee and the independent auditor

This heads-up, hands-on guide helps audit committee members select and structure appropriate best practices and function in the most effective manner for their unique not-for-profit organizations. It's also a valuable reference for board members, managers, independent auditors, and advisors of not-for-profit organizations.