Research in Accounting in Emerging Economies

Research in Accounting in Emerging Economies
Author: Shahzad Uddin
Publisher: Emerald Group Publishing
Total Pages: 310
Release: 2010-12-02
Genre: Business & Economics
ISBN: 0857244523

Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

A-CSEAR 2015-Proceedings of the 14th Australasian Centre on Social and Environmental Accounting Research Conference

A-CSEAR 2015-Proceedings of the 14th Australasian Centre on Social and Environmental Accounting Research Conference
Author: Dr James Hazelton and Dr John Dumay
Publisher: Academic Conferences and publishing limited
Total Pages: 203
Release: 2015-11-13
Genre: Business & Economics
ISBN: 1910810797

The 14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015) is being held on 10-11 December 2015 at Macquarie University, Sydney, Australia. The Conference Chair is Dr John Dumay and the Programme Chair is Dr James Hazelton, both from Macquarie University. ACSEAR provides an opportunity for individuals researching and working in the field of social and environmental accounting in both public and private sectors, to come together to exchange ideas and discuss current research in the field. The theme for the conference this year is ‘Partnerships’, reflecting the belief amongst our community that achieving progress requires partnerships of all types – between academics of different disciplines, between industry and academia, between government and stakeholders, and of course between members and professional bodies. The keynote speakers for the conference are Charles de Villiers from Auckland University of Technology, New Zealand on the topic Theorising the interactions among legitimacy accountability and pro-activity in the social sphere; Helen Tregidga from Auckland University of Technology, New Zealand talking about Corporate chameleons greenwashing and counter narratives”; Markus J. Milne from the School of Business and Law at the University of Canterbury, New Zealand on the topic of Crass empiricism and the social construction of corporate environmental performance and Lee D. Parker from the School of Accounting, RMIT University, Melbourne, Australia who will address to issue of Accounting for CSR: Revisiting the agenda. ACSEAR received 60 abstract submissions. After the double-blind peer review process 21 academic research papers, have been accepted for publication in these conference proceedings. These papers represent research from around the world, including Australia, Brazil, China, Fiji, Iran, Italy, Japan, New Zealand, South Africa, UK and the USA.

Routledge Handbook of Interpretive Political Science

Routledge Handbook of Interpretive Political Science
Author: Mark Bevir
Publisher: Routledge
Total Pages: 650
Release: 2015-07-03
Genre: Political Science
ISBN: 1317533615

Interpretive political science focuses on the meanings that shape actions and institutions, and the ways in which they do so. This Handbook explores the implications of interpretive theory for the study of politics. It provides the first definitive survey of the field edited by two of its pioneers. Written by leading scholars from a range of disciplinary backgrounds, the Handbook’s 32 chapters are split into five parts which explore: the contrast between interpretive theory and mainstream political science; the main forms of interpretive theory and the theoretical concepts associated with interpretive political science; the methods used by interpretive political scientists; the insights provided by interpretive political science on empirical topics; the implications of interpretive political science for professional practices such as policy analysis, planning, accountancy, and public health. With an emphasis on the applications of interpretive political science to a range of topics and disciplines, this Handbook is an invaluable resource for students, scholars, and practitioners in the areas of international relations, comparative politics, political sociology, political psychology, and public administration.

The Routledge Handbook of Critical Finance Studies

The Routledge Handbook of Critical Finance Studies
Author: Christian Borch
Publisher: Routledge
Total Pages: 506
Release: 2020-09-15
Genre: Business & Economics
ISBN: 1351627155

There has been an increasing interest in financial markets across sociology, history, anthropology, cultural studies, and related disciplines over the past decades, with particular intensity since the 2007–2008 crisis which prompted new analyses of the workings of financial markets and how “scandals of Wall Street” might have huge societal ramifications. The sociologically inclined landscape of finance studies is characterized by different more or less well- established homogeneous camps, with more micro-empirical, social studies of finance approaches on the one end of the spectrum and more theoretical, often neo-Marxist approaches, on the other. Yet alternative approaches are also gaining traction, including work that emphasizes the cultural homologies and interconnections with finance as well as work that, more broadly, is both empirically rigorous and theoretically ambitious. Importantly, across these various approaches to finance, a growing body of literature is taking shape which engages finance in a critical manner. The term “critical finance studies” nonetheless remains largely unfocused and undefined. Against this backdrop, the key rationales of The Routledge Handbook of Critical Finance Studies are firstly to provide a coherent notion of this emergent field and secondly to demonstrate its analytical usefulness across a wide range of central aspects of contemporary finance. As such, the volume will offer a comprehensive guide to students and academics on the field of Finance and Critical Finance Studies, Heterodox Economics, Accounting, and related Management disciplines. Chapter 14 of this book is freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND) 4.0 license.

Taxation

Taxation
Author: Margaret Anne Lamb
Publisher: Oxford University Press, USA
Total Pages: 329
Release: 2005
Genre: Business & Economics
ISBN: 0199242933

It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".

Special Issue: Knowledge Management - Current Trends and Challenges

Special Issue: Knowledge Management - Current Trends and Challenges
Author: Małgorzata Zięba
Publisher: Cognitione Foundation for the Dissemination of Knowledge and Science
Total Pages: 175
Release: 2017-01-01
Genre: Business & Economics
ISBN: 8394914454

Knowledge management (KM) has become an evolving discipline since the early 1990s, when organizations started perceiving knowledge as a valuable resource. This field of research has its origin in many disciplines, such as: information and IT management, computer science, enterprise management, organization science, human resource management and even philosophy, offering many potential research perspectives and approaches. For more than three decades, organizations of various types have been undertaking efforts to apply knowledge management, in order to benefit from a competitive advantage. Researchers and practitioners from diversified industries, and with different backgrounds, have tried to answer the question how to successfully manage knowledge, knowledge work and knowledge workers, still leaving much space for further research avenues Now, after all those years of research, some old questions have still not been answered and some new ones have arisen. During the pre-conference workshop on “The future of KM: short-time goals and long-term vision”, organized in Barcelona before the European Conference on Knowledge Management 2017 and conducted by myself and my colleague, Dr Sandra Moffett from Ulster University (UK), we asked the participants what their idea of the future of KM was. We could observe many different voices and approaches: some very pessimistic that KM is probably coming to an end, but mostly very promising that there are still many unexplored aspects of KM we should focus on and there is still a plethora of issues related to knowledge management that should be examined. Similar voices can be detected in the flagship article written by Meliha Handzic, who claims that KM definitely has a future, although it may not be without some challenges and obstacles to overcome. This paper links the past (three evolutionary stages of KM called fragmentation, integration and fusion) with the future of KM (three new trends named extension, specialization and reconceptualization). The author also suggests that KM should embrace different approaches under the “KM Conceptual Umbrella”, highlighting the possibility of addressing many themes, ideas or tools linked with knowledge. All the past and future evolutionary stages of KM are described in detail, together with the challenges that the KM field might face in the future. In the second paper, by Philip Sisson and Julie J. C. H. Ryan, the authors present a mental model of knowledge as a concept map being an input to KM research. The authors used qualitative methods, together with system engineering and object analysis methods, to collect various concepts and relate them. The issue of knowledge is elementary in knowledge management and showing the links between particular knowledge terms is of very high value to all KM researchers. Although the length of this article may constitute a challenge, it is definitely worth the effort as it illustrates many multifaceted, multilayered and multidimensional aspects of knowledge. The third paper by Karl Joachim Breunig and Hanno Roberts discusses another valid issue of value creation in the context of knowledge flow. The authors try to answer the question: How can we express knowledge in such a way that it can be monetized and made accessible to specific managerial interventions? Building on the previous extant studies and authors’ ideas, the paper points out that boundary spanners play a focal role in the monetization efforts of knowledge. In the fourth paper by Regina Lenart-Gansiniec one can read about crowdsourcing and the virtual knowledge sharing taking place in this process. The phenomenon of crowdsourcing is still under-researched and not much is known about the virtual exchange of knowledge in crowdsourcing and its benefits, such as co-creation, participation or gaining new ideas, and potential sources of innovations. Apart from the examination of the potential benefits of virtual knowledge sharing, the author also analyses ways of measuring virtual knowledge sharing in the process of crowdsourcing. The fifth paper by Kaja Prystupa concerns knowledge management processes in small entities and the role played by organizational culture. As the aim of this paper, the author set the examination of organizational culture in small Polish companies with the application of a symbiotic-interpretive perspective. Interesting outcomes of this study are: the confirmed role of organizational culture in KM initiatives, the importance of the founder and the industry, and the threat posed by organizational growth, which should be well-managed from the perspective of organizational culture so as not to hinder organizational performance. The sixth and the final paper, by David Mendes, Jorge Gomes and Mário Romão, deals with ways of creating intangible value through the use of a corporate employee portal. The authors undertake the effort to explain how such a portal fosters the creation of organizational values built on intangible assets. As the research confirms, an employee portal can be considered as a strategic tool for promoting organizational culture and cooperation, through information and communication fluxes and through the teamwork of collaborative functionalities. This issue of JEMI integrates contributions from Bosnia and Herzegovina, the United States, Norway, Poland and Portugal. I would like to express my gratitude to all the authors who contributed to this special issue, proving that knowledge management is still a valid topic, and offering abundant research opportunities. I would also like to express my sincerest thanks to the anonymous reviewers who contributed highly to the selection of the best submissions for this issue and guided the authors to further improvements in their works. Finally, I would like to pay special thanks to Dr Anna Ujwary-Gil, Editor-in-Chief of JEMI, for her kind invitation to prepare this special issue and her continual support at each stage of its preparation. I do hope that the readers of JEMI find the selected papers valuable and that they enrich their knowledge on KM issues. Additionally, I do believe that the collected works will be inspiring and offer some future directions for the examination of the knowledge management field. Dr. Małgorzata Zięba Guest Editor, JEMI Assistant Professor, Gdansk University of Technology, Poland

Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Author: Arianto Patunru
Publisher: Springer Nature
Total Pages: 1094
Release: 2024
Genre: Electronic books
ISBN: 9464634006

Zusammenfassung: This is an open access book. The International Conference on Accounting, Management, and Economics (ICAME) is an annual agenda organized by the Faculty of Economics and Business, Hasanuddin University. In 2023, we would like to introduce to you the 8th ICAME with the current theme entitled "Establishing Inclusive Economy and Business". SUB THEME Development Economics Public Economics Financial Accounting Management Accounting Finance and Investment Sustainability Business Corporate Governance Human Capital Islamic Economics Other Related; Accounting, Management, Economics Issues We hope that our conference can add discussions and information from various research towards the discourse of new economic policy in the post-pandemic era. This activity also became an important agenda in publishing scientific papers by academics and became a positive contribution to mapping Indonesia's future development. Therefore, we would like to invite academics, practitioners, researchers to contribute to the development of economic and business management research through participating in the 8th of ICAME. Thank you for your participation and we look forward to meeting you at the conference

Innovations in Governmental Accounting

Innovations in Governmental Accounting
Author: Vicente Montesinos
Publisher: Springer Science & Business Media
Total Pages: 358
Release: 2013-06-29
Genre: Business & Economics
ISBN: 147575504X

New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.