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.

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.

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.

Corporate Governance Regulation

Corporate Governance Regulation
Author: Nicholas V. Vakkur
Publisher: John Wiley & Sons
Total Pages: 280
Release: 2013-01-10
Genre: Business & Economics
ISBN: 1118496361

Why U.S. corporate governance regulation has lost its way, and what must be done to improve it Modern history persuasively demonstrates the inexorable link that binds comprehensive regulation to the global economy. This important book, rather than simply recount a litany of corporate governance failures, persuasively explains why, despite policymakers' best intentions, regulation has failed in the modern era. An objective study intended for a diverse readership, Corporate Governance Regulation unveils the underlying, root causes of regulatory failure. The result: A compelling and original analysis, broadly suited for a global audience of all backgrounds. Written by published, subject-area experts, the authors carefully delineate how U.S. corporate governance regulation, beginning with Sarbanes Oxley, lacks an adequate rational basis, as may be attributed to a non-existent policy dialogue The witnessed result: A conspicuous lack of regulatory efficacy, enormous costs, coupled with paltry benefits The focus is upon reigniting a stalled, non-productive policy dialogue, by eschewing stale, overly-polemicized arguments, as needed to develop a common ground Drawing from an eclectic, analytic framework, governance experts Nicholas Vakkur and Zulma Herrera offer both the professional and global citizen alike a multi-dimensional understanding of issues critical to global economic health. Nuanced and persuasively argued, Corporate Governance Regulation represents a formidable catalyst in the elusive, ongoing quest for global economic stability.

History of Accounting, Management, Business and Economics, Volume I

History of Accounting, Management, Business and Economics, Volume I
Author: Kıymet Tunca Çalıyurt
Publisher: Springer Nature
Total Pages: 299
Release: 2023-09-12
Genre: Business & Economics
ISBN: 9819933463

This book brings together works written by academics from all over the world on all aspects of business history: accounting history, management history, economic history, audit history, tax history, financial history, and professional history. Writing, transferring and archiving historical knowledge allows future generations to take lessons from the past and make more informed decisions regardless of whether it is in politics, society, or business. "Historization" can also be seen as the first step of institutionalization for private and governmental companies, institutions, professionals, and states. Institutionally managed historical activities, decisions, and results are accepted as a very important reference about the company for decision-makers and stakeholders. Additionally, "historization" is used in the development and promotion of professions. Historization of professions such as certified public accountants, external auditors, internal auditors, economists, tax experts, certified fraud examiners, and managers nationally and internationally has the potential to educate and motivate new entrants to such roles. As such, this book is a valuable read for business historians, professionals in the field, academics, and students of business.

The Routledge Companion to Accounting History

The Routledge Companion to Accounting History
Author: John Richard Edwards
Publisher: Routledge
Total Pages: 814
Release: 2020-04-15
Genre: Business & Economics
ISBN: 1351238868

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.