Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. Addressing issues in both internal management accounting, such as budgeting, performance evaluation, and control, as well as external financial accounting, such as book keeping, monthly/year end accounts and auditing, David Leung focuses on how people classify transactions, make professional judgments and use computer software for accounting, and prepare for and facilitate the auditing process. He also looks at accountancy training and the impact of people's affiliations to the accounting profession or other professions on their accounting and on their perceptions of financial statements. Other contingent or contextual factors that influence the choice of accounting method, such as time pressure, reward structures, management authority and institutions are also considered. David Leung's research employs an innovative blend of theory and practice that redresses the imbalance between ethnographic studies of financial accounting, and management accounting and helps close the gap between the academic curriculum and the experiences of practitioners. His research leads the author to conclude that no act of accounting classification is ever indefeasibly correct; that the accounting community's institutions and authority are central to the accounting process and to the 'truth and fairness' of accounting numbers; that accounting training involves extensive use of learning by doing; and that both accountants and non-accounting managers have goals and interests that often result in no better than 'good enough' accounting. This book will appeal to accounting and finance professionals and academics in finance, as well as to sociologists and academic researchers interested in research methods and science studies.

Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. Addressing issues in both internal management accounting, such as budgeting, performance evaluation, and control, as well as external financial accounting, such as book keeping, monthly/year end accounts and auditing, David Leung focuses on how people classify transactions, make professional judgments and use computer software for accounting, and prepare for and facilitate the auditing process. He also looks at accountancy training and the impact of people's affiliations to the accounting profession or other professions on their accounting and on their perceptions of financial statements. Other contingent or contextual factors that influence the choice of accounting method, such as time pressure, reward structures, management authority and institutions are also considered. David Leung's research employs an innovative blend of theory and practice that redresses the imbalance between ethnographic studies of financial accounting, and management accounting and helps close the gap between the academic curriculum and the experiences of practitioners. His research leads the author to conclude that no act of accounting classification is ever indefeasibly correct; that the accounting community's institutions and authority are central to the accounting process and to the 'truth and fairness' of accounting numbers; that accounting training involves extensive use of learning by doing; and that both accountants and non-accounting managers have goals and interests that often result in no better than 'good enough' accounting. This book will appeal to accounting and finance professionals and academics in finance, as well as to sociologists and academic researchers interested in research methods and science studies.

Research Methods for Accounting and Finance is an essential text for accounting and finance students undertaking research for the first time. It demystifies the research process by providing the novice researcher with a must-have guide through all of the stages of the research process, from identifying a research topic to the finished project. Jargon-free and written in a user-friendly style, it utilises a variety of methods to carefully link the subject matter and topics. Packed with appropriate examples and reflective exercises to support skills and knowledge development, each chapter includes a useful reference list and suggested further readings. It offers a comprehensive overview of key research methods and the choices available when undertaking research in accounting and finances. It includes: * an exploration of the nature and scope of research within the disciplines of accounting and finance; * how to identify a suitable research project and the importance of understanding and contextualising your research ideas via a thorough literature review; * which type of research most suitable to undertake and the researcher's choice of data collection method; * an analysis of qualitative and quantitative research methods - and which is more appropriate for your study; * Ethical issues and research codes of practice and advice on the writing process. To help support their learning, readers have access to a range of online resources including chapter-by-chapter multiple choice questions which will enable them to assess how well they have grasped individual chapters. The text also features a range of supplementary readings, in text exercises and cases/examples to help bring concepts to life. Visit www.goodfellowpublishers/rmforacc for details. The Global Management Series is a complete portfolio of global business and management texts that successfully meets the needs of students on international undergraduate and postgraduate business and management degree courses. Each book is clear, concise and practical and has a thorough pedagogic structure to suit a 12 week semester. The series offers a flexible 'pick and mix' choice of downloadable e-chapters, so that users can select and build learning materials tailored to their specific needs. See www.goodfellowpublishers.com/GMS for details. Each book in the series is edited and contributed to by a team of experienced academics based in the UK, Dubai and Malaysia it provides an essential learning aid for students across a wide range of business and management courses and an invaluable teaching tool for lecturers and academics. Series Editors: Robert MacIntosh, Professor of Strategy and Kevin O'Gorman, Professor of Management, both at Heriot-Watt University, UK About the Editors: Audrey Paterson is an Associate Professor in Accounting and manager of the PhD programme within the Department of Accounting, Economics & Finance at Heriot-Watt University, UK. David Leung is an Associate Professor in Accounting at Coventry University, UK. William (Bill) Jackson is Head of the Department of Accounting, Economics and Finance at Heriot-Watt University, UK. Robert MacIntosh is Professor of Strategy and Head of School at Heriot-Watt University, UK. Kevin O'Gorman is Professor of Management and Business History in Heriot-Watt University, UK.

Research Methods for Accounting and Finance is an essential text for accounting and finance students undertaking research for the first time. It demystifies the research process by providing the novice researcher with a must-have guide through all of the stages of the research process, from identifying a research topic to the finished project. Jargon-free and written in a user-friendly style, it utilises a variety of methods to carefully link the subject matter and topics. Packed with appropriate examples and reflective exercises to support skills and knowledge development, each chapter includes a useful reference list and suggested further readings. It offers a comprehensive overview of key research methods and the choices available when undertaking research in accounting and finances. It includes: * an exploration of the nature and scope of research within the disciplines of accounting and finance; * how to identify a suitable research project and the importance of understanding and contextualising your research ideas via a thorough literature review; * which type of research most suitable to undertake and the researcher's choice of data collection method; * an analysis of qualitative and quantitative research methods - and which is more appropriate for your study; * Ethical issues and research codes of practice and advice on the writing process. To help support their learning, readers have access to a range of online resources including chapter-by-chapter multiple choice questions which will enable them to assess how well they have grasped individual chapters. The text also features a range of supplementary readings, in text exercises and cases/examples to help bring concepts to life. Visit www.goodfellowpublishers/rmforacc for details. The Global Management Series is a complete portfolio of global business and management texts that successfully meets the needs of students on international undergraduate and postgraduate business and management degree courses. Each book is clear, concise and practical and has a thorough pedagogic structure to suit a 12 week semester. The series offers a flexible 'pick and mix' choice of downloadable e-chapters, so that users can select and build learning materials tailored to their specific needs. See www.goodfellowpublishers.com/GMS for details. Each book in the series is edited and contributed to by a team of experienced academics based in the UK, Dubai and Malaysia it provides an essential learning aid for students across a wide range of business and management courses and an invaluable teaching tool for lecturers and academics. Series Editors: Robert MacIntosh, Professor of Strategy and Kevin O'Gorman, Professor of Management, both at Heriot-Watt University, UK About the Editors: Audrey Paterson is an Associate Professor in Accounting and manager of the PhD programme within the Department of Accounting, Economics & Finance at Heriot-Watt University, UK. David Leung is an Associate Professor in Accounting at Coventry University, UK. William (Bill) Jackson is Head of the Department of Accounting, Economics and Finance at Heriot-Watt University, UK. Robert MacIntosh is Professor of Strategy and Head of School at Heriot-Watt University, UK. Kevin O'Gorman is Professor of Management and Business History in Heriot-Watt University, UK.