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.

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.

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.

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.

Just as Europe consists of countries with different languages, cultures, histories, wealth levels and systems of jurispridence, and exhibits a mosaic of different tastes and preferences, so do accounting's roles and functions differ widely across European countries. Differences in management accounting practices and control approaches abound. the question is no longer whether there is variety but its extent and explanation. In considering European variety in management accounting, it may be asked what trends if any are discernible in management accounting practices generally? What historical factors have conditioned management accounting wherever and in whatever form it exists? Are there links between management accounting research and practice? Are there competing theories within the field which are nation-specific? To what extent is the implementation of emergent cost-management approaches evident within companies? Such issues are explored in this book which also provides some basis for exploring national specifities in management accounting whilst offering room to ponder over its commonalities. Distinguished European commentators provide comprehensive analysis of past and existing management accounting practices and conceptual thinking. The contributors give a sense of whether modern management accounting approaches are evident in enterprises withing their nation and discuss findings of empirical investigations in constructing `country perspectives'. Each chapter successfully presents an informed overview of country features indicative of a rich and diverse European tapestry of management accounting thought and practice. Ultimately the book provides a useful starting point not only for making cross-national comparative observations but also for identifying opportunities and trends in management accounting systems changes.

This book discusses various common occupational and organizational fraud schemes, based on the Association of Certified Fraud Examiners (ACFE) fraud tree and assist fraud examiners and auditors in correctly choosing the appropriate audit tests to uncover such various fraud schemes. The book also includes information about audit test red flags to watch out for, a list of recommended controls to help prevent future fraud related incidents, as well as step-by-step demonstrations of a number of common audit tests using IDEA (R) as a CAATT tool.

Starting from the economic modelling of the organization, this innovative book proposes a mapping of all types (conventional and ABC) of cost systems currently in use. Design and relevance are formalized using a short list of parameters. The theoretical proposition is illustrated, through 19 systems built on a unique databse.

Without a governance structure, an organization runs the risk of conflicts and inconsistencies between the various means of achieving organizational goals, the processes and resources, causing costly inefficiencies that impact negatively on both smooth running and bottom line profitability. However, the frequency of projects failing to meet these corporate objectives has focused attention firmly on the process of project governance. In this book, Ralf MA1/4ller provides a well-researched framework to explain the different preferences organizations have in goal setting, along with the best-practices, roles and responsibilities related to governance tasks. This concise text is an important guide for project and programme managers, those managers concerned with corporate governance such as risk managers and internal auditors, project sponsors and project board members, as well as academics researching organizational and project performance. Project Governance is part of the Gower Fundamentals of Project Management Series. Practising professionals and project students will find in the fundamentals a definitive, shorthand guide to each of the main competencies associated with project management; a book that is authoritative, based on current research but immediately relevant and applicable.

In den letzten Jahren ist in den USA unter dem Begriff "sticky costs" ein Phanomen untersucht worden, das in der deutschsprachigen BWL als "Kostenremanenz" seit langerem bekannt ist. Philipp Beltz formuliert einen formal-analytischen Ansatz zur Integration der Kostenremanenz in die Kostentheorie. In der darauf aufbauenden empirischen Analyse gelingt es ihm, erstmals interne Daten von Unternehmen und deren Betriebseinheiten ab 20 Mitarbeitern auszuwerten. Insgesamt ist das Ausmass der Kostenremanenz geringer als in anderen Studien, wofur eine Reihe strukturelle, aber auch methodische Grunde gefunden werden. Dennoch stellt sie einen wichtigen Sachverhalt dar. Es ist erkennbar, dass ihr vielfach bewusste Entscheidungen zugrunde liegen, wenn man die langerfristige Zielausrichtung der Unternehmungen in Planung und Steuerung beachtet. Die operative Planung und Steuerung mussen ebenso wie die Kostenrechnung in die langerfristige Orientierung eingebunden werden.

Master new, disruptive technologies in the field of auditing Agile Auditing: Fundamentals and Applications introduces readers to the applications and techniques unlocked by tested and proven agile project management principles. This book educates readers on an approach to auditing that emphasizes risk-based auditing, collaboration, and speedy delivery of meaningful assurance assessments while ensuring quality results and a focus on the areas that pose the greatest material risks to the business under audit. The discipline of auditing has been forever changed via the introduction of new technologies, including: Machine learning Virtual Conferencing Process automation Data analytics Hugely popular in software development, the agile approach is just making its way into the field of audit. This book provides concrete examples and practical solutions for auditors who seek to implement agile techniques and methods. Agile Auditing is perfect for educators, practitioners, and students in the auditing field who are looking for ways to introduce greater levels of efficiency and effectiveness to their discipline.

The theory and practice of management accounting should be seen within the context of varieties of global capitalism, to appreciate its role as a 'calculative technology of capitalism' which is practiced on factory floors, corporate boards, computer networks, spreadsheets, and so forth. This new textbook is the first to introduce the field from a rounded social science perspective. Strategizing Management Accounting offers a theoretical discussion on management accounting's strategic orientation by accommodating two interrelated lines of analyses, from historical and contemporary perspectives. The book illustrates how 'new management accounting' has evolved into the form in which it exists today in its neoliberal context and how those new management accounting practices have become manifestos for the managers, as calculative technologies of decision making, performance management, control, corporate governance, as well as global governance, and development within various forms of organizations across the globe. Each chapter draws on Foucauldian analysis of biopolitics explaining how neoliberal market logic informs a set of strategies and mechanisms through which various social entities and discourses are made governable by considering them as biopolitical entities of global governance. Written by two recognized accounting experts, this book is vital reading for all students of management accounting and will also be a useful supplementary resource for those wanting to understand and research accounting's vital role in contemporary society.

Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting-such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway-whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world-an avenue to traverse.

Andreas Burth stellt einen Mechanismus vor, der die Themen Haushaltskonsolidierung und Doppik konzeptionell in einem doppischen Schuldenbremsenmodell miteinander verbindet. Der Autor untersucht eine konkrete, u.a. vom Bund der Steuerzahler Hessen angeregte Moeglichkeit der Haushaltskonsolidierung empirisch und unterzieht die Doppik quantitativen Analysen auf Basis von Strukturgleichungsmodellen. Die zentrale Fragestellung ist hierbei, inwiefern die Doppik aus Sicht kommunaler Entscheidungstrager einen Nutzen stiftet bzw. welche Konstrukte diese Nutzeneinschatzung determinieren.

The second edition of Cost and Management Accounting: Operations and Management is a southern African text which supports the latest curriculum offered by major accounting professional bodies and higher education institutions. It has been updated to cover current developments in management accounting. Its carefully developed pedagogical approach, offering a balance between the technical and the conceptual, combined with its focus on the requirements of professional bodies, gives students a solid exposure to the cost and management accounting profession while simplifying the learning process. Retaining its student-friendly writing style and practical approach, it is the ideal text for students of cost and management accounting across many levels, from introductory to advanced, undergraduate and postgraduate.

Managing Financial Resources addresses the complicated issues of financial planning and control. These include performance measures and cost analysis, methods of improving profitability and techniques of financial monitoring and control. Real examples and case studies are used throughout to illustrate points in a practical context. All chapters have been updated and new material has been added to extend the original text in areas such as public sector management issues, audit commission, capital investment decisions, stakeholder analysis for published reports and accounts, performance measurement, outsourcing, new developments in the public sector and transfer pricing. This book is based on the Management Charter Initiative's Occupational Standards for Management NVQs and SVQs at level 4. It is particularly suitable for managers on the Diploma in Management or part 1 of the Postgraduate Diploma, especially those accredited by the Chartered Management Institute and Edexcel but this also a useful text for practicing managers and those individuals studying for a MBA. Fully revised and updated and includes new material on areas such as public sector management issues, audit commission, shareholder value analysis and intellectual property Focuses on finance for the non-financial manager Follows the learning outcomes of the syllabus for the Chartered Management Institute

This book explores a broad cross section of research and actual case studies to draw out new insights that may be used to build a benchmark for IT security professionals. This research takes a deeper dive beneath the surface of the analysis to uncover novel ways to mitigate data security vulnerabilities, connect the dots and identify patterns in the data on breaches. This analysis will assist security professionals not only in benchmarking their risk management programs but also in identifying forward looking security measures to narrow the path of future vulnerabilities.

Das Controlling- und Fuhrungsinstrument der Balanced Scorecard unterstutzt die Erhebung von harten und weichen Kennzahlen und ermoglicht es dadurch, auch strategische Ziele fassbar zu machen. Die gewonnenen Kennzahlen konnen eingesetzt werden, um den Anforderungen der neuen ISO 9001:2000 zu entsprechen: Messung von Prozessen, Vision, Strategie (Qualitatspolitik) und Nachweis der Wirksamkeit des QM-Systems an messbaren Qualitatszielen mit BSC. Das Buch liefert Losungen auf Excel-Basis, mit denen die Unternehmensstrukturen analysiert und ausgewertet werden konnen. Neu in der dritten Auflage ist das Risikomanagement mit Fruhwarnindikatoren. Untersucht werden die Risiken, denen das Unternehmen ausgesetzt ist und mogliche Fruhwarnindikatoren, die auf viele Unternehmen zutreffen. Neben den vier traditionellen Perspektiven Finanzen, Kunden, Prozesse und Mitarbeiter der Balanced Scorecard werden jetzt die Risiken des Unternehmens als Teil der Strategie aufgenommen.

Das Buch mit CD-ROM wendet sich an Praktiker, die selbst eine Umsetzung von BSC im eigenen Unternehmen durchfuhren wollen.

Wenn man auf den Internet-Seiten des Bundesministeriums fur Wirtschaft und Arbeit das Stichwort Controlling" aufruft, findet man diesen Satz: Viel zu we- ge Unternehmen betrachten das Controlling in guten Zeiten als Managementa- gabe. Folge: Controlling wird vor allem in kleinen und mittleren Unternehmen stark vernachlassigt. Aber: Schnell verandernde Marktbedingungen (u.a. Nachf- geveranderungen, neue Konkurrenten) oder interne Faktoren im Unternehmen (z.B. hohe Belastungen durch Zinsen und Tilgungen) zwingen Unternehmer dazu, praziser zu planen und heute die Weichen fur morgen zu stellen: eben durch C- trolling." Es lohnt sich also fur die Verantwortlichen eines Unternehmens, sich mit Contr- ling und den Controlling-Methoden auseinanderzusetzen. Dabei soll Sie dieses Buch unterstutzen. Ziel dieses Buches ist es, auf der Grundlage einer praxiserprobten Controller- Leistung gleichsam eine roadmap zur Einfuhrung eines funktionsfahigen Contr- lings in einem Unternehmen zu liefern. Es soll also ein Praktiker-Buch sein, das Sie nun in Handen haben, in dem allerdings die wichtigsten modernen wiss- schaftlichen Erkenntnisse nicht fehlen. Dieses Buch soll Sie begleiten, wenn Sie als Leiter eines Unternehmens den C- trolling-Prozess installieren oder verbessern wollen. Insbesondere auch die in - pitel 6 beschriebenen Controlling-Projekte mit den im Anhang beigefugten F- mularen werden Sie unterstutzen, wenn Ihr Unternehmen out of balance" geraten ist. Dabei ist es unerheblich, ob Sie die in diesem Buch beschriebenen Erfahr- gen in einem grosseren oder einem eher mittlerem Unternehmen umsetzen wollen. Problemstellungen und Losungen sind davon unberuhrt."

Integrated reporting in corporate communication is a process that results in improved communication, most visibly an 'integrated report,' about value creation over time. An integrated report is a concise communication about how an organization's strategy, governance, performance, and prospects lead to the creation of value over the short, medium, and long term. It represents the integrated summarization of a company's performance in terms of both financial and other relevant information. Integrated reporting provides greater context for performance data, clarifies how relevant information fits into operations or a business, and may help make decision making better in the long-term. The aim and scope of this book is to provide readers with an overview and analysis of the topics of both integrated financial reporting and a multiple capital model. Analyzing this topic through both a qualitative and quantitative framework, this important business topic is introduced and framed in the context of current market trends, while also including implications for business management professionals. This book provides a thorough examination of the topics of integrated reporting, management ramifications, and opportunities for management professionals. This easy to read and understand book provides numerous take away points, action items and implications. It includes real world examples, sources where more information can be obtained, and direct cause-to-effect examples, making it a valuable resource for readers.

not required for monographs