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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, has been a leading
figure in this endeavor, 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.
The world's first national park, Yellowstone is a symbol of
nature's enduring majesty and the paradigm of protected areas
across the globe. But Yellowstone is constantly changing. How we
understand and respond to events that are putting species under
stress, say the authors of Yellowstone's Wildlife in Transition,
will determine the future of ecosystems that were millions of years
in the making. With a foreword by the renowned naturalist E. O.
Wilson, this is the most comprehensive survey of research on North
America's flagship national park available today. Marshaling the
expertise of over thirty contributors, Yellowstone's Wildlife in
Transition examines the diverse changes to the park's ecology in
recent decades. Since its creation in the 1870s, the priorities
governing Yellowstone have evolved, from intensive management
designed to protect and propagate depleted large-bodied mammals to
an approach focused on restoration and preservation of ecological
processes. Recognizing the importance of natural occurrences such
as fires and predation, this more ecologically informed oversight
has achieved notable successes, including the recovery of
threatened native species of wolves, bald eagles, and grizzly
bears. Nevertheless, these experts detect worrying signs of a
system under strain. They identify three overriding stressors:
invasive species, private-sector development of unprotected lands,
and a warming climate. Their concluding recommendations will shape
the twenty-first-century discussion over how to confront these
challenges, not only in American parks but for conservation areas
worldwide. Highly readable and fully illustrated, Yellowstone's
Wildlife in Transition will be welcomed by ecologists and nature
enthusiasts alike.
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.
This is a book designed for instructors and candidates taking TEFL
courses.
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