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| Author | : Bimal Prodhan |
| Publisher | : Routledge |
| Total Pages | : 261 |
| Release | : 2013-12-04 |
| Genre | : Business & Economics |
| ISBN | : 1317963679 |
Up until the mid 1980s multinational enterprises usually published only consolidated worldwide accounts. This changed in subsequent years with increasing legal requirements to publish separate national accounts for each subsidiary. Obviously this exposes the subsidiary to the risk of takeover by a competitor and/or to intervention on the part of the host government. This book presents an authoritative and in-depth analysis of the disclosure issue from both theoretical and practical standpoints. The author describes the methods used to research and evaluate disclosure risks and benefits and presents much new thinking and many new research findings on this important topic.
| Author | : S. Gray |
| Publisher | : Routledge |
| Total Pages | : 466 |
| Release | : 2013-11-26 |
| Genre | : Business & Economics |
| ISBN | : 1134708424 |
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
| Author | : J. R. Edwards |
| Publisher | : Routledge |
| Total Pages | : 395 |
| Release | : 2014-02-05 |
| Genre | : Business & Economics |
| ISBN | : 1134706952 |
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
| Author | : Michael Chatfield |
| Publisher | : Routledge |
| Total Pages | : 678 |
| Release | : 2014-02-05 |
| Genre | : Business & Economics |
| ISBN | : 1134675453 |
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
| Author | : Tony Hopwood |
| Publisher | : Routledge |
| Total Pages | : 850 |
| Release | : 2013-11-26 |
| Genre | : Business & Economics |
| ISBN | : 1134707657 |
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
| Author | : Michael Chatfield |
| Publisher | : Routledge |
| Total Pages | : 1206 |
| Release | : 2014-02-05 |
| Genre | : Business & Economics |
| ISBN | : 1134675526 |
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
| Author | : John Blake |
| Publisher | : Routledge |
| Total Pages | : 397 |
| Release | : 2013-12-04 |
| Genre | : Business & Economics |
| ISBN | : 1134603282 |
The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors. Divided into four sections, the volume covers: Chinese perspectives on accounting the business and financial structure of China, including the re-emergence of a Chinese stock market the regulatory framework of accounting in China and comparisons with international accounting standards; the impact of current reforms in Chinese accounting practice the emergence of a new accounting profession in China. The concluding chapter provides an overview of the cultural context of the reforms which took place in the 1990s. By using comparisons with other Asian countries’ accounting systems, like Taiwan, the contributors to the volume give an analysis of the state of accountancy in China during the 1990s.
| Author | : John Blake |
| Publisher | : Routledge |
| Total Pages | : 227 |
| Release | : 2013-12-04 |
| Genre | : Business & Economics |
| ISBN | : 1134602936 |
This book is a practical textbook for first-year students. It begins by describing the nature and environment of accounting and continues with an examination of the double entry book-keeping system. There are chapters on the principles which govern accounting practice and the presentation and interpretation of accounts. Inflation accounting is also covered as are cash budgets and funds flow.
| Author | : John J. Kahle |
| Publisher | : Routledge |
| Total Pages | : 201 |
| Release | : 2014-02-05 |
| Genre | : Business & Economics |
| ISBN | : 1134711018 |
Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during the first three decades of the twentieth century in the United States. In particular it deals with those individuals who were for the most part responsible for it. It was these pioneers who recorded their observations of the actual workings of the myriad adaptations and new devices which had slowly eased their way into accounting theory and practice in the USA in the early twentieth century.
| Author | : Yannick Lemarchand |
| Publisher | : Routledge |
| Total Pages | : 573 |
| Release | : 2014-04-03 |
| Genre | : Business & Economics |
| ISBN | : 1317974530 |
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
