The Development of Accounting in an International Context

The Development of Accounting in an International Context
Author: T.E. Cooke
Publisher: Routledge
Total Pages: 280
Release: 2006-07-13
Genre: Business & Economics
ISBN: 1134731744

This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.

Accounting in a Business Context

Accounting in a Business Context
Author: AIDAN BERRY and ROBIN JARVIS
Publisher: Springer
Total Pages: 426
Release: 2013-12-11
Genre: Business & Economics
ISBN: 148996942X

This is the second edition of an introduction to all the financial and management accounting concepts and techniques required by the general business student.

Financial Accounting

Financial Accounting
Author: Sara Trucco
Publisher: Springer
Total Pages: 153
Release: 2015-06-19
Genre: Business & Economics
ISBN: 3319187236

This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.

Profitability, Accounting Theory and Methodology

Profitability, Accounting Theory and Methodology
Author: Geoffrey Whittington
Publisher: Routledge
Total Pages: 477
Release: 2007-06-11
Genre: Business & Economics
ISBN: 1134223765

An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.

Accounting From the Outside (RLE Accounting)

Accounting From the Outside (RLE Accounting)
Author: Tony Hopwood
Publisher: Routledge
Total Pages: 646
Release: 2013-11-26
Genre: Business & Economics
ISBN: 1134707584

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.

The Routledge Companion to Accounting, Reporting and Regulation

The Routledge Companion to Accounting, Reporting and Regulation
Author: Carien van Mourik
Publisher: Routledge
Total Pages: 568
Release: 2013-10-01
Genre: Business & Economics
ISBN: 113624350X

Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

Tin and Global Capitalism, 1850-2000

Tin and Global Capitalism, 1850-2000
Author: Mats Ingulstad
Publisher: Routledge
Total Pages: 325
Release: 2014-09-04
Genre: Business & Economics
ISBN: 1317816102

For most of the twentieth century tin was fundamental for both warfare and welfare. The importance of tin is most powerfully represented by the tin can - an invention which created a revolution in food preservation and helped feed both the armies of the great powers and the masses of the new urban society. The trouble with tin was that economically viable deposits of the metal could only be found in a few regions of the world, predominantly in the southern hemisphere, while the main centers of consumption were in the industrialized north. The tin trade was therefore a highly politically charged economy in which states and private enterprise competed and cooperated to assert control over deposits, smelters and markets. Tin provides a particularly telling illustration of how the interactions of business and governments shape the evolution of the global economic trade; the tin industry has experienced extensive state intervention during times of war, encompasses intense competition and cartelization, and has seen industry centers both thrive and fail in the wake of decolonization. The history of the international tin industry reveals the complex interactions and interdependencies between local actors and international networks, decolonization and globalization, as well as government foreign policies and entrepreneurial tactics. By highlighting the global struggles for control and the constantly shifting economic, geographical and political constellations within one specific industry, this collection of essays brings the state back into business history, and the firm into the history of international relations.

Studies in Early Professionalism

Studies in Early Professionalism
Author: Stephen P. Walker
Publisher: Taylor & Francis
Total Pages: 388
Release: 1999
Genre: Business & Economics
ISBN: 9780815332312

This text provides an in-depth review of recent historical research on the emergence and maturation of institutionalized public accountancy in Scotland. This research is important for understanding the profession, and also provides a template for further studies of public accountancy's origins in other countries.

Understanding the Sociology of the Accounting Profession

Understanding the Sociology of the Accounting Profession
Author: Jasvinder Sidhu
Publisher: Springer Nature
Total Pages: 394
Release: 2023-06-30
Genre: Business & Economics
ISBN: 9819915724

This book presents the first non-European and non-North American comprehensive study explaining failures of key merger attempts by Australia’s two leading accounting bodies. It employs two complementary theoretical constructs namely, boundary work and exclusiveness versus market control, to explain the maintenance of professional boundaries in the Australian accounting profession. In doing so, it illustrates key historical developments in Australia’s society, economy and business world towards shaping the present structure and operations of the accounting profession, and the remaining professional bodies at the national level.