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Accounting, Accountants and Accountability (Routledge Studies in Accounting)
by Norman MacintoshIn the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice. With a wide range of examples and case studies and now available in paperback for the first time, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.
Accounting All-in-One For Dummies
by Kenneth W. BoydYour all-in-one accounting resource If you’re a numbers person, it’s your lucky day! Accounting jobs are on the rise — in fact, the Bureau of Labor Statistics projects a faster-than-average growth rate of 11% in the industry through 2024. So, if you’re seeking long-term job security while also pursuing your passion, you’ll be stacking the odds in your favor by starting a career in accounting. Accountants don’t necessarily lead a solitary life behind a desk in a bank. The field offers opportunities in auditing, budget analysis, financial accounting, management accounting, tax accounting, and more. In Accounting All-in-One For Dummies, you’ll benefit from cream-of-the-crop content culled from several previously published books. It’ll help you to flourish in whatever niche you want to conquer in the wonderful world of accounting. You’ll also get free access to a quiz for each section of the book online. Report on financial statements Make savvy business decisions Audit and detect financial fraud Handle cash and make purchasing decisions Get free access to topic quizzes online If you’re a student studying the application of accounting theories or a professional looking for a valuable desktop reference you can trust, this book covers it all.
Accounting All-in-One For Dummies
by Consumer DummiesA one-stop accounting referencePacked with vital information culled from the extensive For Dummies accounting, bookkeeping, and auditing libraries, Accounting All-in-One For Dummies is a powerful, one-stop reference.Accounting All-in-One For Dummies is a comprehensive resource on a variety of accounting concepts. You'll get up to speed on: setting up your accounting system; recording accounting transactions; adjusting and closing entries; preparing income statements and balance sheets; planning and budgeting for your business; handling cash and making purchase decisions; and more.Ways to report on your financial statementsHow to make savvy business decisionsAuditing and detecting financial fraudAccounting All-in-One For Dummies is a one-stop reference for students studying the application of accounting theories and a valuable desk reference for accounting professionals in the workforce.
Accounting All-in-One For Dummies (+ Videos and Quizzes Online)
by Michael Taillard Joseph Kraynak Kenneth W. BoydA complete and easy-to-follow resource covering every critical step of the accounting process Learning to love the language of business is easier than you think! In the newly revised Third Edition of Accounting All-In-One For Dummies with Online Practice, finance expert Michael Taillard walks you through every step of the accounting process, from setting up your accounting system to auditing and detecting financial irregularities. You&’ll enjoy a unified compilation of mini-books and online practice and video resources that bring together everything you need to know about accounting into one convenient book and web portal. You&’ll learn to record accounting transactions, adjust and close entries, prepare income statements and balance sheets, and more. You&’ll also get: Online instructional videos that describe the modern reality of accounting in the digital age Guidance and instruction on how to make savvy financial decisions to help guide your business in the right direction Advice on how to handle case and make intelligent purchasing decisions Helpful practice quizzes for each topic to help you crunch the numbers Perfect for anyone who&’s just beginning their career or education in accounting—as well as those who just love numbers—Accounting All-in-One For Dummies is also a must-read for business owners, founders, and managers who want to get a better understanding of the financial side of commerce.
Accounting and Auditing in China (Routledge Revivals)
by Z. Jun Lin David C. Yang Liyan WangFirst published in 1998, this book provides an updated introduction to accounting and auditing in China, incorporating the most recent developments up to June 1997. It covers all major aspects of Chinese accounting and auditing, including accounting administrative systems, qualifications and responsibility of Chinese accountants, accounting regulations or standards setting, cost and managerial accounting, financial reporting, statutory audit and public accounting, accounting for governments and non-profit organizations, business financing and taxation systems, EDP application in accounting, accounting education and research etc. Some of the main accounting and auditing legislation and standards are complied in the Appendix. The book will be an informative reference to readers, both business executives and professionals, outside of China. It can also be used as a textbook or teaching supplement for Universities and Colleges.
Accounting and Auditing Standards for Islamic Financial Institutions (Routledge Studies in Accounting)
by Mohd Ma'Sum BillahWhile accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)’s standards and Shari’ah based local policies. This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari’ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari’ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari’ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions.
Accounting and Business Economics: Insights from National Traditions (Routledge Studies in Accounting)
by Yuri Biondi Stefano ZambonThe recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Accounting and Business Ethics: An Introduction
by Diane Walters Ken McPhailDespite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.
Accounting and Distributive Justice (Routledge Studies in Accounting)
by John FlowerAccounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as in the traditional capitalist paradigm. It explains in non-technical terms the principle philosophical theories of justice and argues that a firm has a moral responsibility to seek distributive justice in its dealings with its shareholders, employees, suppliers, customers, and other people with whom it has dealings, who are considered to be the firm’s stakeholders. The book introduces concepts of distributive justice to accountants and provokes them into reflecting on how the discipline of accounting can best serve the cause of justice. Accounting and Distributive Justice provides both a philosophical foundation and a practical game plan for the future of a more sustainable accounting practice.
Accounting and Emancipation: Some Critical Interventions (Routledge Studies In Accounting Ser. #Vol. 3)
by Dr Sonja Gallhofer Sonja Gallhofer Professor Jim Haslam Jim HaslamAccounting is a social practice: it should be evaluated in terms of its contribution to a notion of social well-being. In order to do this, this book elaborates a critique of contemporary accounting. The authors encourage those with a close interest in accounting to make the search for a more emancipatory and enabling accounting a core area of thei
Accounting and Finance for Managers: A Decision-Making Approach
by Matt Bamber Simon ParryAccounting and Finance for Managers is specifically designed for MBA, EMBA, MA and MSc Business and Management students who require a grounding in the key concepts of accounting and finance. Including real financial statements and worked examples from well-known businesses, as well as full exercises and questions at the end of each chapter, this accessible guide provides students with the financial tools and analytical skills for managerial advantage. Taking a uniquely practical approach that focuses on the financial aspects of business decisions, the book covers all the core topics of accounting and finance, including basic bookkeeping, financial analysis, business planning, cash-flow analysis, and investment decisions. Now in its second edition, Accounting and Finance for Managers contains updated examples and case studies from Burberry, Ryanair and Whitbread, new content on corporate governance and ratio analysis, reflective activities and a new chapter on financing decisions. Bonus online material includes guidance and teaching advice, additional questions and lecture slides for each chapter.
Accounting and Finance for Managers: A Business Decision Making Approach
by Matt Bamber Simon ParryAccounting and Finance for Managers rebukes the myth that in order to excel in accounting and finance you need to be great at mathematics. Split into two broad sections which focus on financial accounting and management accounts, this textbook uses clear, accessible language that will appeal to students from a variety of academic backgrounds.Taking a uniquely practical approach that focuses on the financial aspects of business decisions, the textbook covers all the core topics of accounting and finance, including basic bookkeeping, financial analysis, business planning, cash-flow analysis and investment decisions. Now in its third edition, Accounting and Finance for Managers contains updates on new accounting standards and regulations, as well as featuring up-to-date real-world examples of real options, value chain analysis and competitive advantage analysis. This textbook features 'traditional' accounting practices in detail, but also covers topics with a strategic focus to ensure students learn to think in broader strategic terms. Written for an international audience using International Financial Reporting Standards (IFRS) terminology with supporting resources including additional exercise questions, curated further reading and lecture slides for each chapter.
Accounting and Finance for Managers: A Business Decision Making Approach
by Matt Bamber Simon ParryThe ideal textbook for business and management students needing to develop and understand accounting and finance skills. Taking a unique and practical approach that focuses on the financial aspects of business decisions, Accounting and Finance for Managers covers the core topics of accounting and finance. Now in its fourth edition, it includes new advice on budgetary control, outlining new techniques and emerging methods to help students understand how to make better business decisions.Featuring 'traditional' accounting practices in detail, Accounting and Finance for Managers covers topics with a strategic and accessible focus. With new content covering essential tools such as contribution and breakeven analysis and the growing presence of automation and machine learning, this is an essential textbook for business and management students on accounting and finance modules. Supporting online resources include additional exercise questions, curated further reading and lecture slides for each chapter.
Accounting and Finance for Managers
by Matt Bamber Simon ParryAccounting and Finance for Managers is a new text specifically designed to improve analytical skills and help readers use accounting and finance tools for managerial advantage. Ideal for self study as well as classroom learning, it includes worked examples throughout the chapters as well as real-world scenarios and full exercises at the end of each chapter. Providing coverage of basic bookkeeping, readers will learn how to interpret financial statements and grasp underlying theory, interpret a cash budget and identify potential problems, identify appropriate pricing strategies to fit different markets and products/services and incorporate financial evaluation into operational decision making and problem solving. With full supporting resources including lecture slides for each chapter and a breakdown of how each chapter relates to course structures, Accounting and Finance for Managers is essential reading for any student or manager.
Accounting and Finance for Non-finance Managers
by Jai Kumar BatraDesigned for management students from a non-finance background, this book introduces the basic concepts of accounting and finance in an easy-to-understand manner. The book comprehensively covers the fundamental concepts of financial accounting, cost accounting, management accounting and financial management. It also introduces international accounting standards covering US GAPP and IFRS. Accounting and Finance for Non-finance Managers helps to develop the generic skills of application, problem-solving, evaluation and communication in the areas of accounting and finance to aid young managers in making appropriate business decisions. Key Features: Text and theory supported by numerous examples, diagrams, activities, solved illustrations, practice modules, unsolved exercises, case studies and suggestions for project work. Cases and examples extracted from newspapers, annual reports and financial reports of real-time companies to help practical understanding. Robust companion website including additional solved illustrations, test bank, PPTs and manuals for classroom teaching.
Accounting and Finance for the International Hospitality Industry
by Peter HarrisTop experts specializing in hospitality management have contributed articles to this new collection which explains recent developments in accounting and finance. The material is drawn from a combination of fieldwork and practical experience. The managerial emphasis means that the content is fully relevant internationally and not constrained by the legal framework of different countries. Accounting and Finance provides an overview of:*analysis and evaluation of performance *planning methods and techniques *financial information and control *financial management. It also shows how operational analysis can be used as a management tool to improve performance. Techniques for predicting the financial success or failure of hotels are suggested. Research into hotel companies in the US and Europe demonstrates key performance indicators used by hotel managers and financial executives. Other contributors explore the interface between accounting and marketing and human resource management and there is thorough coverage of financial strategy formulation. Readers will also find helpful the section on statistics in the analysis and prediction of cost behaviour in hotels.Contributors: Raymond Schmidgall (Michigan State University, USA); Debra J. Adams (Bournemouth University, UK); Professor Elisa S. Moncarz (Florida International University, USA); Richard N. Kron (Kron Hospitality Consulting, USA); Angela Maher (Oxford Brookes University, UK); Peter J. Harris (Oxford Brookes University, UK); Geoff S. Parkinson (BDO Stoy Hayward Chartered Accountants, UK); Paul Fitz-John (Bournemouth University, UK); Paul Collier (University of Exeter, UK); Professor Alan Gregory (University of Glasgow, UK); Tracy A. Jones (Cheltenham and Gloucester College of Higher Education, UK); Jacqueline Brander Brown (The Manchester Metropolitan University, UK); Nina J. Downie (Oxford Brookes University, UK): Catherine L. Burgess (Oxford Brookes University, UK); Ian C. Graham (Holiday Inn Worldwide, Belgium); Howard M. Field (International Hotel and Leisure Associates, UK); Professor Paul Beals (Canisius College, USA); Frank J. Coston (Pannell Kerr Forster Associates, UK).
Accounting and Financial Analysis in the Hospitality Industry
by Jonathan A. HalesUnderstanding and applying accounting principles and financial analysis.
Accounting and Financial Management
by Peter Harris Marco MongielloAccounting and Financial Management: developments in the international hospitality industry presents new and innovative research and developments in the field of accounting and financial management as it relates to the work of managing enterprises and organisations in the international hospitality industry. The content contains contributions from a rich source of international researchers, academics and practitioners including, university and college lecturers, professional accountants and consultants and senior managers involved in a wide range of teaching, scholarship, research, and consultancy in the hospitality industry worldwide. The material is drawn from their work and experience and relates directly to the management of hospitality undertakings. Therefore the up to date case studies and examples used are taken from a wide ranging of companies across the industry including large international chains such as Sheraton, Holiday Inn, and Intercontinental. Divided into three parts: Performance Management, Information Management and Asset Management the book tackles the following issues amongst others:* Performance management in the international hospitality industry* Benchmarking: measuring financial success* The profit planning framework* Making room rate pricing decisions* Hotel asset management UK and US perspectives* Lowering risk to enhance hospitality firm valueAccounting and Financial Management: developments in the international hospitality industry presents current developments drawn from a combination of live fieldwork and practical experience and therefore will content will appeal to a wide-ranging readership including practising managers and financial controllers in hospitality organisations, professional accountants and consultants, postgraduate candidates studying for master's degrees in hospitality management, and final year undergraduate students of hospitality management who elect to take an accounting option.
Accounting and Food: Some Italian Experiences (Routledge New Works in Accounting History)
by Massimo Sargiacomo Luciano D'Amico Roberto Di PietraThe interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture. Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled. Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time. Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies. Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.
Accounting and Industrial Relations: Some Historical Evidence on Their Interaction (Routledge Library Editions: Accounting)
by Philip BougenThis study considers some of the factors which led to the emergence of accounting in the structure and practices of industrial relations in one particular company over a substantial period of time. It addresses the question as to the roles accounting numbers and systems were called upon to play in the conduct of industrial relations. The book also examines the effects of accounting practice and discourses upon industrial relations and explores the nature of a reciprocal type of influence. The research is based upon the Manchester engineering firm of Hans Renold and focuses on the decision to introduce a profit-sharing scheme within the company in 1920. The study examines the origins of this managerial initiative and its subsequent performance over a 10 year period.
Accounting and Order (Routledge Studies in Accounting)
by Mahmoud EzzamelThis book draws on ancient Egyptian inscriptions in order to theorize the relationship between accounting and order. It focuses especially on the performative power of accounting in producing and sustaining order in society. It explores how accounting intervened in various domains of the ancient Egyptian world: the cosmos; life on earth (offerings to the gods; taxation; transportation; redistribution for palace dependants; mining activities; work organization; baking and brewing; private estates and the household; and private transactions in semi-barter exchange); and the cult of the dead. The book emphasizes several possibilities through which accounting can be theorized over and above strands of theorizing that have already been explored in detail previously. These additional possibilities theorize accounting as a performative ritual; myth; a sign system; a signifier; a time ordering device; a spatial ordering device; violence; and as an archive and a cultural memory. Each of these themes are summarized with further suggestions as to how theorizing might be pursued in future research in the final chapter of the book. This book is of particular relevance to all accounting students and researchers concerned with theorize accounting and also with the relevance of history to the project of contemporary theorizing of accounting.
Accounting and Regulation: New Insights on Governance, Markets and Institutions
by Roberto Pietra Stuart Mcleay Joshua RonenSince 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
Accounting and Reporting for Not-for-Profit Organizations (AICPA)
by Melisa F. GalassoThis title provides the tools necessary to go beyond the theory and create value-added services for accountants&’ clients. In the not-for-profit arena. This book allows readers to examine, evaluate, and perform case studies, which will enhance their working knowledge of fundamental not-for-profit accounting and reporting, presentation requirements, note disclosures unique to not-for-profits, and options allowed under generally accepted accounting principles. Key topics include: Financial statement presentation, including FASB's financial reporting standard Statement of activities Statement of financial position and statement of cash flow Note disclosures Contribution concepts Functional expense and allocation of costs Endowments Operating versus non-operating Split interest agreements and beneficial trusts Agency transactions Programmatic investments Common financial statement mistakes
Accounting and Social Theory: An introduction
by Lisa JackIs society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.
Accounting and the Global Economy After Sarbanes-Oxley
by Don E. Garner David L McKee Yosra AbuAmara McKeeThis book is essential for students and practitioners in accounting, international business, finance, and economics. In a straightforward and readable style, it focuses on the changing accounting and auditing standards in national and global economies in the post-Enron/Arthur Andersen era. The authors clarify the reasons behind and consequences of the accounting profession's failure in auditing and self-regulation, as most firms placed consulting profits ahead of public audit duties. They show how Sarbanes-Oxley solutions, while not perfect, are major contributors to the profession's redemption, and have enabled it to rise to new heights of service and revenue. The book offers a detailed examination of accounting practitioners' past challenges and future prospects. It provides a realistic analysis of specific issues facing accounting and auditing firms today, including the growing problem of independence; the need for one set of international accounting standards and one set of auditing standards; adjustments facing the global financial system; and the impact of the Internet and communication systems on accounting firms.