Accounting At War
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Author | : Warwick Funnell |
Publisher | : Routledge |
Total Pages | : 225 |
Release | : 2015-03-24 |
Genre | : Business & Economics |
ISBN | : 1317508483 |
Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political practice. Throughout history, military force has been so pervasive that no community of any degree of complexity has succeeded in. Through to the present day, for all nation states, accounting for the military and its operations has primarily served broader political purposes. From the Crimean War to the War on Terror, accounting has been used to assert civilian control over the military, instill rational business practices on war, and create the visibilities and invisibilities necessary to legitimize the use of force. Accounting at War emphasizes the significant power that financial and accounting controls gave to political elites and the impact of these controls on military performance. Accounting at War examines the effects of these controls in wars such as the Crimean, South African and Vietnam wars. Accounting at War also emphasizes how accounting has provided the means to rationalize and normalize violence, which has often contributed to the acceleration and expansion of war. Aimed at researchers and academics in the fields of accounting, accounting history, political management and sociology, Accounting at War represents a unique and critical perspective to this cutting-edge research field.
Author | : Mark Harrison |
Publisher | : Cambridge University Press |
Total Pages | : 396 |
Release | : 2002-07-18 |
Genre | : Business & Economics |
ISBN | : 9780521894241 |
In this book Mark Harrison rebuilds and analyses the Soviet economy's wartime statistical record, examining its prewar size and composition, and wartime changes in GNP, employment, the defence burden, and the role of foreign aid. Complementing classic long-run growth studies, the book compares the Soviet experience with that of other great powers. It emphasises the severity of current costs and capital losses arising from the war, which had a negative effect on GNP that persisted well after the end of the war. The results are based on a comprehensive analysis of hitherto closed official documents, shedding light on the dimensions of the Soviet war effort, the comparative economics of the war, and its long-term impact on the Soviet economy.
Author | : Caitlin Rosenthal |
Publisher | : Harvard University Press |
Total Pages | : 313 |
Release | : 2019-10-15 |
Genre | : History |
ISBN | : 0674241657 |
A Five Books Best Economics Book of the Year A Politico Great Weekend Read “Absolutely compelling.” —Diane Coyle “The evolution of modern management is usually associated with good old-fashioned intelligence and ingenuity...But capitalism is not just about the free market; it was also built on the backs of slaves.” —Forbes The story of modern management generally looks to the factories of England and New England for its genesis. But after scouring through old accounting books, Caitlin Rosenthal discovered that Southern planter-capitalists practiced an early form of scientific management. They took meticulous notes, carefully recording daily profits and productivity, and subjected their slaves to experiments and incentive strategies comprised of rewards and brutal punishment. Challenging the traditional depiction of slavery as a barrier to innovation, Accounting for Slavery shows how elite planters turned their power over enslaved people into a productivity advantage. The result is a groundbreaking investigation of business practices in Southern and West Indian plantations and an essential contribution to our understanding of slavery’s relationship with capitalism. “Slavery in the United States was a business. A morally reprehensible—and very profitable business...Rosenthal argues that slaveholders...were using advanced management and accounting techniques long before their northern counterparts. Techniques that are still used by businesses today.” —Marketplace “Rosenthal pored over hundreds of account books from U.S. and West Indian plantations...She found that their owners employed advanced accounting and management tools, including depreciation and standardized efficiency metrics.” —Harvard Business Review
Author | : Alessandra La Vaccara |
Publisher | : Editions Pedone/Hart |
Total Pages | : 0 |
Release | : 2019-06-13 |
Genre | : Law |
ISBN | : 9781509931798 |
One of the most challenging elements during any armed conflict and its aftermath is the need to determine the fate of the missing and to support families dealing with uncertainty. Another layer of complexity is added in cases where a missing person might have been involved in criminal activity. This book examines how international law meets these two distinct, but intertwined, needs. It shows that the duty to account for missing persons is cross-cutting in nature, requiring measures needing implementation before, during, and after armed conflict. At the same time, those measures cannot substitute any required to establish responsibility for IHL/IHRL violations and international crimes. Exploring specific examples, the book examines the role that international law plays in the international community's attempts to articulate humanitarian and accountability-driven efforts when dealing with the missing. By so doing, it suggests how linkages between such efforts can be established, both through legal and policy avenues.
Author | : Stephen Penman |
Publisher | : Columbia University Press |
Total Pages | : 265 |
Release | : 2010-12-30 |
Genre | : Business & Economics |
ISBN | : 0231521855 |
Accounting for Value teaches investors and analysts how to handle accounting in evaluating equity investments. The book's novel approach shows that valuation and accounting are much the same: valuation is actually a matter of accounting for value. Laying aside many of the tools of modern finance the cost-of-capital, the CAPM, and discounted cash flow analysis Stephen Penman returns to the common-sense principles that have long guided fundamental investing: price is what you pay but value is what you get; the risk in investing is the risk of paying too much; anchor on what you know rather than speculation; and beware of paying too much for speculative growth. Penman puts these ideas in touch with the quantification supplied by accounting, producing practical tools for the intelligent investor. Accounting for value provides protection from paying too much for a stock and clues the investor in to the likely return from buying growth. Strikingly, the analysis finesses the need to calculate a "cost-of-capital," which often frustrates the application of modern valuation techniques. Accounting for value recasts "value" versus "growth" investing and explains such curiosities as why earnings-to-price and book-to-price ratios predict stock returns. By the end of the book, Penman has the intelligent investor thinking like an intelligent accountant, better equipped to handle the bubbles and crashes of our time. For accounting regulators, Penman also prescribes a formula for intelligent accounting reform, engaging with such controversial issues as fair value accounting.
Author | : David Kilcullen |
Publisher | : Oxford University Press |
Total Pages | : 325 |
Release | : 2022-01-15 |
Genre | : Political Science |
ISBN | : 1787387542 |
'These things happened. They were glorious and they changed the world,' said Charlie Wilson, of America's role backing the anti-Soviet mujahideen. 'And then we fucked up the endgame.' With no support for Afghanistan after that war, the vacuum was filled by the Taliban and bin Laden. The Ledger assesses the West's similarly failed approach to Afghanistan after 9/11-in military, diplomatic, political and developmental terms. Dr David Kilcullen and Dr Greg Mills are uniquely placed to reflect backwards and forwards on the Afghan conflict: they worked with the international mission both as advisers and within the Arg, and they have considerable experience of counterinsurgency and stabilization operations elsewhere in the world. Here these two experts show that there is plenty of blame to go around when explaining the failure to bring peace to Afghanistan after 9/11. The signs of collapse were conveniently ignored, in favor of political narratives of progress and success. Yet for Afghans, the war and its geopolitical effects are not over because NATO is gone-Afghanistan remains globally connected through digital communications and networks. This vital book explains why and where failings in Afghanistan happened, warning against exceptionalist approaches to future peacebuilding missions around the globe.
Author | : Baruch Lev |
Publisher | : John Wiley & Sons |
Total Pages | : 268 |
Release | : 2016-06-14 |
Genre | : Business & Economics |
ISBN | : 1119191084 |
An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Author | : Michael Zakim |
Publisher | : University of Chicago Press |
Total Pages | : 258 |
Release | : 2018-04-24 |
Genre | : History |
ISBN | : 022654589X |
The clerk attended his desk and counter at the intersection of two great themes of modern historical experience: the development of a market economy and of a society governed from below. Who better illustrates the daily practice and production of this modernity than someone of no particular account assigned with overseeing all the new buying and selling? In Accounting for Capitalism, Michael Zakim has written their story, a social history of capital that seeks to explain how the “bottom line” became a synonym for truth in an age shorn of absolutes, grafted onto our very sense of reason and trust. This is a big story, told through an ostensibly marginal event: the birth of a class of “merchant clerks” in the United States in the middle of the nineteenth century. The personal trajectory of these young men from farm to metropolis, homestead to boarding house, and, most significantly, from growing things to selling them exemplified the enormous social effort required to domesticate the profit motive and turn it into the practical foundation of civic life. As Zakim reveals in his highly original study, there was nothing natural or preordained about the stunning ascendance of this capitalism and its radical transformation of the relationship between “Man and Mammon.”
Author | : Christopher J. Coyne |
Publisher | : Stanford University Press |
Total Pages | : 256 |
Release | : 2008 |
Genre | : Business & Economics |
ISBN | : 9780804754392 |
Post-conflict reconstruction is one of the most pressing political issues today. This book uses economics to analyze critically the incentives and constraints faced by various actors involved in reconstruction efforts. Through this analysis, the book will aid in understanding why some reconstructions are more successful than others.
Author | : Sinan Antoon |
Publisher | : Yale University Press |
Total Pages | : 312 |
Release | : 2019-05-28 |
Genre | : Fiction |
ISBN | : 0300244851 |
Sinan Antoon returns to the Iraq war in a poetic and provocative tribute to reclaiming memory Widely-celebrated author Sinan Antoon’s fourth and most sophisticated novel follows Nameer, a young Iraqi scholar earning his doctorate at Harvard, who is hired by filmmakers to help document the devastation of the 2003 invasion of Iraq. During the excursion, Nameer ventures to al-Mutanabbi street in Baghdad, famed for its bookshops, and encounters Wadood, an eccentric bookseller who is trying to catalogue everything destroyed by war, from objects, buildings, books and manuscripts, flora and fauna, to humans. Entrusted with the catalogue and obsessed with Wadood’s project, Nameer finds life in New York movingly intertwined with fragments from his homeland’s past and its present—destroyed letters, verses, epigraphs, and anecdotes—in this stylistically ambitious panorama of the wreckage of war and the power of memory.