Sustainable environments, global networks, ethical financial reporting, and emancipatory accounting are increasingly shaping social and accounting dialogue. This volume contributes to a visionary accounting practice in its expansive coverage of issues and geographical perspectives prompting changes in social beliefs and levers of power. Examining these concerns with surveys and contributions from Australasia, North America, Europe, and Africa, the authors expose significant influences of the World Bank, the nature of global social investment funds, and how social responsibility is defined, perceived, and managed. Corporate and government accountability, enhancing the integrity of audited financial statements, and reforming balances of nature and power, are among the dialogue in this volume. Revealing the interconnectedness of accounting practice, corporate social responsibility, technology, the natural environment, spirituality and behavior, the authors provide new visions and potential for enhancing social policies and economic justice.

Volume 5 in a series which aims to articulate allegiances underlying accounting practice and research; increase the social self-awareness of accountants; and, encourage them to form new alliances and assume responsibility for the profession's social role.

Reissuing works originally published between 1938 and 1998, this fascinating collection of books on global economics is a superb resource in international politics, finance and industry as well as economic thought and history. Some works look at individual industries or parts of the world while others present a wide view of international policies.

The Economics of Audit Quality focuses on market mechanisms which protect quality in the provision of services by audit firms. By providing a better understanding of these market mechanisms, it helps in defining the content of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. An analysis at a more general level is provided in the three chapters making up Part 1. In the four chapters of Part 2, on the other hand, this analysis is applied to a particular problem to determine how non-audit services often provided by auditors to their audit clients should be regulated. Finally, Chapter 8 contains a summary of the analysis and conclusions of the work. The conclusion with regard to non-audit services is that their provision generates beneficial effects in terms of costs, technical competence, professional judgment and competition and, moreover, need not prejudice auditor independence or the quality of these services. This assessment leads, in the normative sphere, to recommending a legislative policy aimed at facilitating the development and use of safeguards provided by the free action of market forces. Regulation should thus aim to enable the parties - audit firms, self-regulatory bodies and audit clients - to discover, through competitive market interaction, both the most efficient mix of services and the corresponding quality safeguards, adjusting for the costs and benefits of each possibility. Particular emphasis is placed on the role played by fee income diversification and the enhancement through disclosure rules of market incentives to diversify.

The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Written during the early 1920s, at a time when Europe was still recovering from the catastrophe of the First World War, L.V. Birck's The Scourge of Europe examines the economic issues surrounding the existence of public debt, its history, and possible approaches to problems associated with public debt as they were being pursued by the great powers of the time. Birck's analysis contains a rigorous theoretical exposition and explanation of public debt as it was understood in the crucial period leading up to the Great Depression. This is then followed by an insightful exploration of the role of public debt in European financial and economic history. Finally, some reflections on the policies of England, the United States, France and Germany in the latter part of the nineteenth and early-twentieth centuries are included. This book will appeal to economic and financial historians, as well as to those generally interested in European policies towards debt from the Middle Ages to modern times.

Due to the mortgage crisis of 2008, laws aimed at achieving budgetary and financial stability were enacted. The concept of financial sustainability has been linked to the need of rendering public services without compromising the ability to do so in the future. Financial Sustainability and Intergenerational Equity in Local Governments is a critical scholarly resource that analyzes the financial sustainability of local governments with the aim of ensuring equality and intergenerational equity. Featuring coverage on a broad range of topics such as intergenerational equity, public policies, and sustainability management, this book is geared towards government officials, managers, academicians, practitioners, students, and researchers seeking current research on identifying public policies to ensure financial balance.

Intended as a successor to Monetary Policy and Credit Control (Croom Helm, 1978; Routledge Revivals, 2013), this book, first published in 1982 with a revised edition in 1984, traces the changes in approach to monetary control in the U.K. throughout the 1970s, and the consequences for policy and the British economy. The book considers the widely-publicised proposals for 'reserve base' or 'monetary base' control of the financial system, including a critique of the 1980 Bank of England Green Paper. David Gowland concludes with an analysis of the 1979 Conservative Government's monetary policy. This is a very interesting title, of great relevance to students and academics researching recent British economic history and varying governmental approaches to monetary policy.

This book, first published in 1978, provides an analysis of British monetary policy and considers what techniques of monetary control were most appropriate to the context of the U.K. during the 1970s and 1980s. David Gowland answers crucial questions surrounding economic management in the period between 1971 and 1976, in particular whether rapid monetary expansion was the cause of the acceleration of U.K. inflation. With an analysis of the government's experimentation with policy at its core, this is a unique study which will be of interest to students of monetary policy and recent British economic history.

Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion. ____________________________________________ Associate Professor Kabiru Isa Dandago, B.Sc., M.Sc (Acct), MBA, PhD (Econs), ACA, MNIM, MNES, MIMC, is the Immediate Past Dean, Faculty of Social and Management Sciences, Bayero University, Kano-Nigeria (2004-2008). He is currently (since June 2008), the Chairman, Bayero Consultancy Services Unit of the same University. He has been a lecturer in Accounting in the Department of Accounting of the University since 1990. Dr Dandago has taught Cost Accounting, Management Accounting, Financial Accounting, Taxation, Auditing and Investigation, Public Finance, Business Mathematics, Mathematics for Social Sciences and Research Methodology in Accounting to various Undergraduate, Post Graduate Diploma and Masters Students. He has attended many national and international conferences on Accounting and related disciplines, including the 17th World Congress of Accountants (WCOA) and the 12th World Congress of Accounting Historians (WCAH). He has published many books and journal articles in Accounting, Taxation, Auditing, Industrialization and general Management, which are enjoying wide readership in Nigeria and beyond. He is married with children.

In the 1990s shareholder value was applied to all aspects of corporate strategy and management decisions as a result of intense competition, globalization, advances in technology, deregulation and the financial markets. As we enter the 21st Century the business environment is one of increasing creative destruction, where competitive advantage is much harder to sustain. Real Options, a type of advanced financial analysis, applies financial option theory to real assets and offers a strategic framework that recognizes the need for management flexibility and to leverage risk in this corporate environment.

This sixth volume in the series deals with such topics as managing the organizational environment, the values of accounting and education, segregation in the professions and expectations of professional success in accounting.

* Universally regarded as the most readable and student friendly school finance book on the market. * Includes strong explanations of budgets and budgetary processes. * More manageable and accessible than other texts, while maintaining comprehensive coverage * Authored by three of the nation's top school finance scholars with elite credentials and widespread name recognition. * Rich cases and point-counterpoint feature

Financial measurement can be difficult, especially in the public sector where accurate and reliable reporting is imperative for public trust, legality, accountability, and long-term sustainability of activities. Measurement in Public Sector Financial Reporting brings together theoretical arguments and empirical evidence to fuel the debate on measurement approaches in public sector financial reporting. Understanding that various dimensions of value need to be explored in order to reveal methods for providing a more comprehensive public sector view, Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues. The chapters consider both theory and practice, providing a holistic showcase for both practitioner and academic viewpoints. The authors develop discussions and consolidate knowledge, providing a substantial contribution to an international debate. This second volume of Emerald Studies in Public Service Accounting and Accountability recognises the unique characteristics of public sector assets, liabilities, and the other elements of financial statements. The views presented in the chapters make the contents useful for those who are involved, interested in, or responsible for the preparation of public sector financial reporting and related standards.

Now in its third edition, Cost-Benefit Analysis has been updated, offering readers the perfect introduction to project, programme and policy appraisal using basic tools of financial and economic analysis. The key economic questions of any social cost-benefit analysis are: do the benefits of the project or policy exceed the costs, no matter how widely costs and benefits are spread, and irrespective of whether or not project impacts, such as environmental effects, are reflected in market prices? And which group or groups of individuals receive the benefits and which bear the costs? This book addresses these questions with an emphasis on putting the theory presented in the book into practice. This third edition has several attractive features: Readers are encouraged to develop their own skills by applying the tools and techniques of cost-benefit analysis to case studies and examples, including an analysis of a project which is developed throughout the book. The book emphasizes the use of spreadsheets which are invaluable in providing a framework for the cost-benefit analysis. A dedicated chapter provides guidance for writing up a report which summarises the analysis which has been undertaken. New pedagogical features, including Technical Notes and Examples, have been added as an aid to readers throughout the text. An appendix provides 14 additional case studies which can be developed in class or as assignment projects. Additional material for instructors and students is provided through Support Material maintained by Routledge. This updated edition is an ideal text for a course on cost-benefit analysis where the emphasis is on practical application of principles and equipping students to conduct appraisals. It is also a useful handbook for professionals looking for a logical framework in which to undertake their cost-benefit analysis work.

Development finance institutions (DFIs), also known as public development banks (PDBs) are public financial institutions initiated and steered by governments with explicit official missions to promote public policy objectives, and public development banks (PDBs) are the main category. DFIs are experiencing a renaissance worldwide, but there is limited academic research examining their roles, operations, and effectiveness. This book attempts to fill this gap by bringing together world-renowned scholars who discuss in detail the economics and the social consequences of both development banks and public banks. Combining together, the chapters in this volume discuss topics from sustainability, development impact of financial instruments, a new development financial architecture, and the interaction with existing international rules like the Basel Accord. This book will be of particular interest to students, scholars, and researchers of development finance, global governance, and international political economy. The chapters in this book were originally published in the Review of Political Economy.

This volume explores the impact of good governance upon social sectors' development in India and other selected economies of the world. Economic development in the true sense depends on the development of different social sectors like education, healthcare, gender equality, etc., as well as economic factors. Good governance makes the sectors perform well on the one hand, and helps in economic growth and development on the other. Conversely, bad or weak governance in the form of corruption and low effectiveness of the governments, may lead to poor performance of the sectors, and low growth and backwardness of the economies. This book explores the associations between different social sectors' performances with quality of governance, and growth and development of different economies and groups in detail and establishes theoretical and empirical examinations for the individual economies and groups from the different corners of the globe with the help of new theories and latest data. This book will be useful for students and researchers in the fields of Economics, Sociology, Political Studies, Public Finance, International Relations, Social Sciences as well as policy makers and think tanks.

1) This is a comprehensive book on India's socio-economic transformation after economic liberalization. 2) This book contains updated vital data on all macroeconomic indicators. 3) This book will be of interest to departments of development studies and political economy across UK and USA.

Environmental finance and green banking are central drivers of the transition to a sustainable economy and essential components in solutions to climate change. This book presents the latest research on theory and practices in these interdisciplinary fields, incorporating both public and corporate finance. It introduces three parts - environmental investing and financing, green banking and environmental policies in the public sector. The book explores the current trends, dynamics and ways forward for environmental finance and green banking, including fundamental theories (e.g., environmental Kuznets curve) and comparisons between traditional and green bond efficiency, corporate governance practices and disclosure, green central banking, climate finance, sustainable strategies, green Islamic banking, and public climate fund management in multi-country context. The contributors to this book highlight significant challenges ahead while recognizing potential opportunities, such as the revolution in green investments and trading in green bonds. This book is a welcome addition to the literature on environmental economics and finance and the economics of sustainability and climate change.

This edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a distinguished group of authors. The topics covered explore many aspects of professional responsibility and ethics in accounting, including Giving Voice to Values, Whistleblowing, Earnings Management, and Materiality.

In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency. Cost accounting and cost management tools are considered to be a means of providing adequate and quality information for management control for all sorts of organisations, including nonprofits. Using empirical evidence from the Australian nonprofit sector, this research monograph offers insight into how nonprofit and voluntary organisations control and manage the costs of their operations and projects through cost accounting and cost management tools. The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, professional accounting bodies, the government, policymakers, academics, consultants and operational managers.

The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.

Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existed for a century and great wealth contrasts with abject poverty. The book analyzes the relation of natural resource wealth, allocational politics and the limited role of taxation for redistribution, and progressive resource mobilization. By drawing on the political economy of tax regimes, the book considers the specific conditions of taxation in Latin America, which apply to a large part of the Global South and more than 100 countries specializing in the extraction and export of raw materials. This book will cover: taxation and the dominance of raw material export sectors; taxation and allocational politics; new perspectives on political economy and tax regimes. Scholars and advanced students of political economy, political science, development studies, and fiscal sociology will find several key issues in tax research from a novel angle. The book provides an analytical orientation that relates central questions of taxation to patterns of regional political economy, thereby opening up the debate with tax scholars from other world regions of the Global South.