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.

Erik Lehmann untersucht die Honorarsituation von Wirtschaftsprufern bei freier Preisbildung und analysiert darauf aufbauend Gebuhrenordnungen ausgewahlter Freier Berufe, um die resultierenden Erkenntnisse auf die Qualitatsproblematik der Wirtschaftsprufer zu projizieren. Der Autor entwickelt daruber hinaus einen Kriterienkatalog, welcher bei der Konzeption einer Gebuhrenordnung berucksichtigt werden koennte, um eine Qualitatssicherung bestmoeglich zu erreichen.

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.

Table of Contents

Chapter 1 The operations function; Chapter 2 The context of operations management; Chapter 3 Organization of the operations process; Chapter 4 Design and measurement of work; Chapter 5 Managing productivity at work; Chapter 6 Planning and control of work: the management of capacity; Chapter 7 Planning and control of work: the management of materials; Chapter 8 Scheduling batch and flow processes; Chapter 9 Project planning and control; Chapter 10 Purchasing and supply chain management; Chapter 11 Quality management; Chapter 12 Strategic issues in operations management; Case studies;

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.

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.

This publication focuses on the critical methods that can be used to dramatically improve the fiscal closing process. The Record to Report (R2R) or Fiscal Closing Process is at the core of the controllership function. The process includes transaction processing, internal and external reporting, and the internal controls--the people, processes, and technology--that constitute the corporate organizational hierarchy. CFOs, controllers, and corporate finance departments require timely, accurate, and consistent data to make appropriate operational and strategic decisions and fulfill statutory, regulatory, and compliance requirements with accurate and timely data. The Fast Close Toolkit offers both strategic and tactical suggestions that can significantly improve the fiscal closing process and provides guidance on new legislation requirements, systems and best practice processes. Checklists, templates, process narratives, and sample policies are provided for every component of the fiscal close. Investors and shareholders expect fast and easy access to the data created by current business activities in the information-driven digital age. The Fast Close Toolkit provides the necessary tools and expert advice to improve the fiscal closing process. Authoritative and up to date, this book: Identifies the bottlenecks that can impact the and improvethe fiscal close process and provides best practices to help alleviate these challenges Defines the Record to Report (R2R) and recommends the roles and responsibilities for fiscal close processes flow Offers the internal controls to use for the end-to-end fiscal close process Describes approaches for risk management, R2R, and fiscal close benchmarking Identifies KPIs for all aspects of the R2R process Provides the mechanism for developing a financial close scorecard Recommends leading practices for both external and internal reporting Provides guidance on how strategic planning, the budget and forecast processes can be streamlined to enhance the fiscal close and internal reporting results Written by a respected expert on internal controls and the fiscal closing process, The Fast Close Toolkit is a valuable source of information for professionals involved in controllership and have responsibility for the fiscal close.

Real-world help for companies combating fraud - from major management fraud to fraudulent financial reporting

From the author's more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how to avoid them in your business.

A must-have for all auditors, controllers, CFOs, and business managers, Corporate Fraud offers broad coverage of: The most common and damaging types of fraud in today's business environmentThe many facets of fraud, including management fraud, corporate governance, and top-level forensics issues, as well as financial statement fraud and the interconnected nature of eachCorruption: bribery, including contracting, subcontracting, and leasing; and outsourcingMisappropriation: vendor billings, skimming, and diverted receiptsFraud for the organization: money laundering, price fixing, and fraud in the international arena

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Your game plan for strategic success in today's remote audit department Beyond Audit is your guide to taking advantage of this unique moment to review and enhance your audit methodology to improve execution, operations, and audit product. Change has been thrust upon the audit industry, and every company must adapt to business interruptions and remote work environments. Now is the perfect time for audit departments to step back and turn a critical eye on their own operations. We have an opportunity to identify new ways of increasing product offerings and building more effective and efficient operations, ultimately creating better results for our partners and clients. This book will take you from a foundational understanding of the business environment through to a reflective review of your own operational effectiveness and efficiency. You'll gain access to the Audit Risk Barometer (ARB), an innovative self-assessment tool that scores audit department strengths and opportunities for improvement. This book also includes a detailed methodology for working with your business partner to ensure clear identification of business objectives. You'll also learn how to identify "true process risks" to ensure that testing remains focused and adds value. Finally, you'll learn critical skills and team development ideas for every level. Gain a fundamental understanding of today's business environment and how traditional and remote auditing fits into the new business puzzle Use the exclusive Audit Risk Barometer to conduct a valuable self-assessment and uncover your team's strengths and weaknesses Learn how to effectively and efficiently work with your business partner to identify objectives and value-add opportunities Access online resources, including video summaries and interactive tools to revamp your audit department Beyond Audit incorporates links to online video summaries, templates mentioned throughout the book, interviews with experienced professionals, and an audit tracking software tool. This book is an enormously valuable resource for audit teams of any size and shape.

Get effective and efficient instruction for Part 1 of the CMA exam in 2020 Wiley CMAexcel Learning System Exam Review 2020 Part 1, Financial Planning, Performance, and Analytics Set (1-year access) offers you a comprehensive textbook and full access to an online test bank with over 1800 multiple-choice questions and answer explanations. This complete set will test your knowledge and prepare you for Part 1 of the Certified Management Accountants exam while improving your learning and retention with valuable resources. Crucial formulas and knowledge checks are found at the end of each section, and study tips and practice questions are included throughout the material.

Wiley CMAexcel Learning System and Test Bank - updated for the 2021 CMA Exam The only official test prep of IMA(R) Consisting of the Part 2 textbook plus one-year access to an online test bank with 2,000+ multiple-choice questions, the Wiley CMAexcel Learning System consists of Part 2: Strategic Financial Management. Key formulas and knowledge checks are provided at the end of each topic, as well as study tips and practice questions providing candidates with what they need to pass the CMA Exam. Covers all 2021 exam changes Provides students with access to the only official IMA(R) study materials Includes access to the complete CMAexcel Test Bank containing over 2,000 multiple-choice questions Provides all the knowledge needed to pass Part 2 of the CMA Exam Includes 8 sample essay questions that have appeared on previous exams, knowledge checks, study tips, and practice questions

Accountants and bookkeepers are working long hours but not making the profits they should. A value pricing strategy can lead to better prices for accounting professionals and better results for their clients. The concept of value pricing is simple to understand but many accountants struggle with the price conversation and lack the confidence to charge higher prices. Value Pricing for Accounting Professionals is a practical guide to building a clear pricing strategy, feeling more confident and increasing earnings. It covers the critical steps to pricing a new client and how to re-price existing clients without losing them by quantifying value. The book's step-by-step approach is backed up by dozens of real-life case studies of firms which applied these methods to get better results, along with benchmarking research based on a survey of thousands of accounting professionals. There is guidance on calculating a profitable price, creating effective packages and managing the 'invisible' cost of scope creep, and new insights into meeting clients remotely and pricing in difficult economic times. Become more profitable and deliver extraordinary solutions to clients with this essential guide to effective value pricing.

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.

The easy way to master the art of auditing

Want to be an auditor and need to hone your investigating skills? Look no further. This friendly guide gives you an easy-to-understand explanation of auditing -- from gathering financial statements and accounting information to analyzing a client's financial position. Packed with examples, it gives you everything you need to ace an auditing course and begin a career today.

Auditing 101 -- get a crash course in the world of auditing and a description of the types of tasks you'll be expected to perform during a typical day on the job

It's risky business -- find out about audit risk and arm yourself with the know-how to collect the right type of evidence to support your decisions

Auditing in the real world -- dig into tons of sample business records to perform your first audit

Focus on finances -- learn how both ends of the financial equation -- balance sheet and income statement -- need to be presented on your client's financial statements

Seal the deal -- get the lowdown on how to wrap up your audit and write your opinion

After the audit -- see the types of additional services that may be asked of you after you've issued your professional opinion

Open the book and find:

A day in the life of an auditor

Who gets audited and why

Professional standards and ethics

How to assess audit risk

Tips on collecting and documenting audit evidence

The best way to get to know your client

Auditing practices for every business angle (revenue, purchases, personnel, and more)

What you'll need to complete the audit

Learn to:

Understand the concepts and theories of auditing

Conduct internal and external audits

Ensure accurate and correct records

Avoid fraudulent practices

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.

This book covers all aspects of budget preparation, from designing and creating a budgetary control system, consolidating data and working with spreadsheets.
Now fully updated to include the latest version of Excel, Excel 2007 and for easy budgeting now with access to an online resource of worked examples and spreadsheet templates. The book shows how things are done in Excel 2003 and Excel 2007 to ease transition from the previous version to the new version. Now in full colour throughout to aid quick uderstanding through numerous colour screen shots.
For those who use Excel on a daily basis in budget planning, this book is a must. It contains a wealth of practical examples, tips, new techniques all designed to help quickly exploit and master Excel to its full advantage and therefore use spreadsheets for more effective management accounting in your firm.

* covers migration from Excel 2003 to Excel 2007 showing how to do it in both versions
* new edition now in full colour through out to aid quick understanding
* practical examples, tips and techniques - exploit Excel 2007 for effective management accounting

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.

Over the past ten years hundreds of leading companies worldwide have adopted the principles of value-based management (VBM), an approach to corporate strategy and business organisation in which the primary objective is always shareholder wealth maximisation. As VBM has become more widespread the idea of shareholder value has become integral to business. Consultancies have prospered by selling prescriptions for developing a value-oriented firm and managers thought to be excellent in generating shareholder value are held in high esteem and command huge salaries. This book draws on empirical evidence to demonstrate the success of VBM ideas as well as highlighting many of the hidden questions, doubts and difficulties. It examines the validity of some of the underlying assumptions of VBM and tackles many of the key technical issues. This book provides a timely assessment of the theory and practice of VBM as it grows to maturity.

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.

Accounting has a reputation as a technical and jargon-heavy subject, but there is no reason why those without formal training cannot master the basics of interpreting accounts and making good decisions. Accounting for Non-Accountants assumes no prior knowledge of the subject area and is designed to serve as an introductory text for managers and non-specialists who wish to gain an oversight of the accounting discipline. The book covers both financial and management accounting in sufficient detail to allow data to be interpreted but in a clear and accessible manner so the reader can quickly gain an understanding of the basic principles of the subject area. Now in its 12th edition, Accounting for Non-Accountants has been fully updated to the latest regulatory requirements including the UK GAAP framework, International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The final chapter focuses on the impact of changes in the economic environment on businesses and there are introductions to areas including tax, transfer pricing and creative accounting. This practical guide includes review questions in each chapter, with answers and workings where appropriate, and is supported online by over 200 questions and a glossary to develop a firm understanding of all topics.