Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, was a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.

Im Zuge der Harmonisierung des europaweiten Bilanzrechts gewinnt der Konzernabschluss gegenuber dem Einzelabschluss immer mehr an Bedeutung. Die vorliegende Studie eroeffnet einen Zugang zu der Vielfalt der konzernabschlusspolitischen Gestaltungsmoeglichkeiten. Die Untersuchung soll es ermoeglichen, die Konzernabschlussaussage so zu gestalten, dass sie den Erwartungen der Bilanzadressaten moeglichst entspricht und sie zu einem den Konzernzielen entsprechenden Verhalten veranlasst. Ziel ist es, die mannigfachen Interdependenzen zwischen den Gestaltungsparametern aufzuzeigen, in wesentlichen Teilen zu formalisieren, zu quantifizieren und damit "rechenbar" zu machen.

Get practical tools and guidance for financial controllership you can put to immediate use The Controller's Toolkit delivers a one-of-a-kind collection of templates, checklists, review sheets, internal controls, policies, and procedures that will form a solid foundation for any new or established financial controller. You'll get the tools and information you need to master areas like business ethics, corporate governance, regulatory compliance, risk management, security, IT processes, and financial operations. All of the tools contained in this indispensable book were recommended by corporate and business unit controllers from small to medium-sized companies and large, multinational firms. You will benefit from master-level guidance in areas like: Ethics, Codes of Conduct, and the "Tone at the Top" to support ethical behavior The operational and financial aspects of corporate governance The importance of the Committee of Sponsoring Organizations of the Treadway Commission Framework The requirement for entity-level controls The importance of linking the business plan with the budget process The Controller's Toolkit also belongs on the bookshelves of finance and accounting students, executives, and managers who wish to know more about the often-complex world of financial controls.

The rapidly evolving nature of emerging technologies, and the transformative and disruptive tendencies offered by these are reshaping professional activities, operations and functions as well as value creation.Exploring the wide ranging implications of the use of multiple emerging technologies by professional accountants, Social Media and Cloud Technology Use in Accounting providing illuminating insights in an exploratory study that reviews emerging technologies within an developing economy.Femi Oladele and Timothy Oyewole present a robust analysis of the literature surrounding established concepts and constructs within Accounting and explore changes for training and the wider framework for all areas of Accounting practice.The results of an in-depth predictive and interpretive value-analyses of Accountants' Training Framework (ATF) and Perception (PCT) on professional accountants' use of SoMoClo technologies are presented.The book offers reviews of existing theories presented alongside a brand new theoretical framework, drawing on interdisciplinary approaches to define new conceptual understandings of this fast moving business area.

Included in this 'pack' version of the product is the book Management and Cost Accounting plus access to MyLab Accounting. This bestseller text offers clear, simple to understand and comprehensive coverage of management and cost accounting for students and professionals. Packed with illustrations, examples and real-life applications, Management and Cost Accounting brings together techniques, concepts and practices in a highly readable way. Keeping its international focus, the text includes a wealth of case studies featuring companies from around the world, and includes up-to-date coverage of AI and robotics and other technology which affects management accounting. Applications are explained using illustrations from real corporations, plus the text includes professional accountancy examination questions to help you practice. This book will help you learn about the aspects of management accounting that are essential in your study and your future performance in the workplace. Key Features Up-to-date and comprehensive coverage of digital technologies, including artificial intelligence, robotics, 3-D printing, the Internet of Things, and Big Data analytics. Expanded and revised sections on strategic management accounting, the balanced scorecard, quality costing, governance and sustainability, as well as aspects of internet entrepreneurship. A wealth of resources including professional accountancy practice exercises and end-of-chapter questions providing opportunities to learn and develop exam agility. Harvard Business School and other cutting edge case studies that illustrate how management accounting is deployed in enterprises across locations and situations. A range of new Concepts in Action boxes and the latest Surveys of Corporate Practices showing how accounting techniques are used by managers in the business world. Alnoor Bhimani is Professor of Management Accounting and previous Head of LSE's Department of Accounting and Director of Entrepreneurship at the London School of Economics and Political Science. Charles T. Horngren was the Edmund W. Littlefield Professor of Accounting at Stanford University. Srikant M. Datar is the Arthur Lowes Dickinson Professor of Business Administration and Faculty Chair of the Harvard Innovation Lab at Harvard Business School. Madhav V. Rajan is the Dean of the Booth School of Business at the University of Chicago.

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.

When it comes to computer security, the role of auditors today has never been more crucial. Auditors must ensure that all computers, in particular those dealing with e-business, are secure. The only source for information on the combined areas of computer audit, control, and security, the "IT Audit, Control, and Security" describes the types of internal controls, security, and integrity procedures that management must build into its automated systems. This very timely book provides auditors with the guidance they need to ensure that their systems are secure from both internal and external threats.

Published in 1910, 'The Science of Getting Rich' was the first book to use the Law of Attraction as a means to achieve personal prosperity. According to this law, all phenomena of similar frequency are drawn together. Sustained thought (together with emotion) on a single desire will invariably attract the circumstances and individuals that will manifest that desire. In essence, you can make your own 'luck'. This astonishing work was the inspiration for the best-selling book and film 'The Secret'. In 17 short, non-nonsense chapters, the author reveals how to embrace the idea of wealth, to visualise success, to overcome mental barriers, and how to understand that "creation, not competition, is the hidden key to wealth attraction."

Step-by-step guide to successful implementation and control of IT systems including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments. * Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditing * Serves as an excellent study guide for those preparing for the CISA and CISM exams * Includes discussion of risk evaluation methodologies, new regulations, SOX, privacy, banking, IT governance, CobiT, outsourcing, network management, and the Cloud * Includes a link to an education version of IDEA--Data Analysis Software As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. Auditor's Guide to IT Auditing, Second Edition empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.

Verstandlich und prazise lernen Sie die Funktionsweise und Technik der Finanzbuchfuhrung bis hin zur Erstellung eines Jahresabschlusses. Anhand der Praxis-Beispiele mit Musterlosungen werden die Inhalte greifbar, mittels zahlreicher Aufgaben trainieren Sie die Anwendung des erlernten Wissens fur ein erfolgreiches Meistern der bevorstehenden Klausuren. Dem Werk liegt der Industriekontenrahmen (IKR) zugrunde.
Die 4. Auflage ist der aktuellen Rechtslage angepasst. Unter www.buchhaltung-auer.de finden Sie zusatzliches Ubungsmaterial sowie nutzliche Exkurse zur Vertiefung des Stoffes."

Als erstes deutschsprachiges Werk zum Thema Wissensbilanzierung ist dieses Buch unentbehrlich fur Entscheider in Unternehmen und offentlichen Institutionen, die sich mit der Steuerung und Kommunikation der wichtigsten Ressource der Zukunft, dem Wissen, auseinandersetzen wollen. Das Buch gibt einen umfassenden Uberblick uber das neue Thema und beinhaltet neben einer allgemeinen Einfuhrung vor allem praktische Ergebnisse und Fallstudien von Anwendern. Es wurde geschrieben von fuhrenden Experten der Wissensbilanzierung, verantwortlich fur deren Entwicklung und Umsetzung in verschiedenen Organisationen. Interessierten Wissenschaftlern und Studierenden vermittelt das Buch Kenntnisse uber die derzeit wichtigsten Methoden und zentralen Erfahrungen mit Wissensbilanzen in Europa."

Audit is now an essential aspect of health care provision. Increasingly, computers are becoming an integral part of the clinical audit function and this book provides an introduction to the principles of this application. It assumes to prior knowledge of either computing or audit, and avoids technical jargon. The book's focus on principles should give it international relevance.;Part one explains basic computing principles, hardware, operating systems and software packages including databases, spreadsheets, word processing, focusing on the types of data they should be used with. Part two deals with the application of computers to audit, leading to an overview of how to design and manage a computerized audi project. Small, intermediate and large systems are considered.;This book has been written for medical, nursing, para-medical and health service managerial staff who are involved in some form of audit.

Dieses Nachschlagewerk bildet den Status quo des Controllings in der Unternehmenspraxis ab. Verfasst von ausgewiesenen Controlling-Spezialisten aus Wissenschaft und Wirtschaft werden alle konzeptionellen Elemente dargestellt: Leitbild, Ziele, Funktionen, Aufgaben, Instrumente, Prozesse und Effizienz. Anhand der Wertschoepfungskette werden diese Konzepte fur verschiedene Branchen, Unternehmenstypen und -groessen sowie Eigentumerkonstellationen diskutiert. Mithilfe konkreter Handlungsempfehlungen, Beispiele, Fallstudien und Interviews wird das theoretische Fundament in die Praxis ubersetzt und die Umsetzung im Unternehmen ermoeglicht.

The go-to resource managerial accountants can turn to for sustaining their company's competitive advantage

From flex budgeting to detailing the more sophisticated skills like throughput analysis for capital investments and the fast close for public companies, "The Controller's Function, Fourth Edition" offers numerous real-world examples, expertly balancing both the technical and managerial sides of the job.Provides an overview of the functions and responsibilities of the controller/management accountant in a corporationExplores how controllers can better perform their jobsOffers a solid foundation for those who are new to this area

Comprehensive and practical, this book fully defines the role, functions and responsibilities of the managerial accountant in a corporation.

The easy way to get a handle on bookkeeping Accurate and complete bookkeeping is crucial to any business owner, but it's also important to those who work with the business, such as investors, financial institutions, and employees. Bookkeeping For Dummies provides the easy and painless way to master this critical skill. You'll get clear and concise information on keeping track of transactions, figuring out balance sheets, keeping ledgers or journals, creating financial statements, and operating accounts for businesses, along with practices and examples to hone your skills. Plus, the bonus CD includes samples of bookkeeping forms, working papers, letters, resources, and spreadsheets. * Keeping track of transactions * Figuring out the balance sheet * Keeping a ledger and journal * Creating financial statements * Operating accounts for businesses * Recognizing assets and liabilities * Up-to-date tax information * Changes in small business regulations * Additional and complementary examples * Demonstration problems * True/false and multiple-choice questions and scenarios Whether you're a professional or a student looking to expand your skills, Bookkeeping Kit For Dummies is a one-stop resource for anyone interested in this ever-growing occupation.

They were given a key that unlocked the door to riches beyond their imaginations. It came to them on wings of gold. Now father and daughter share their story. The simple system detailed in this book is so powerful it took their family from a second personal bankruptcy to a rich and happy life...practically overnight. Learn: * How to guarantee your success * One amazing secret that makes millionaires out of wage earners * The key to an immediate, large, permanent increase in your income * One secret formula the rich use to do less and have more * Why too much effort produces exactly the opposite result