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Accounting Standards: True or False?
by R.A. RaymanFollowing a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself. In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be achieved, not by expensive and counterproductive regulations (like the US Sarbanes-Oxley Act and some International Accounting Standards), but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces.
The Accounting System of Native Banks in Peking and Tientsin (Routledge Library Editions: Business and Economics in Asia #1)
by Li Chien MingThis book, first published in 1941, is a comprehensive study on the native banks that linked small Chinese traders and the larger Chinese and foreign banks. It is based on extensive research in Tientsin and Peking, and a large number of interviews with native bankers, and the result is an exhaustive study on the practice.
Accounting Theory (Routledge Library Editions: Accounting)
by W. T. BaxterDiscussing various aspects of accounting theory by collecting diverse pieces originally published between 1978 and 1994, this volume asks and answers the following questions: What do the figures from a company’s report actually mean? To what uses can they properly be put? Could they be improved? What effect have they on the outside world?
Accounting Theory: Essays by Carl Thomas Devine (New Works In Accounting History Ser.)
by Harvey S. Hendrickson Paul F. WilliamsOne of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.Professor Devine passed away in 1998, prior to the sign
Accounting Theory: Conceptual Issues in a Political and Economic Environment
by Harry I. Wolk James L. Dodd John J. RozyckiThis updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
Accounting Theory: Conceptual Issues in a Political and Economic Environment
by Harry I. Wolk James L. Dodd John J. RozyckiThis updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
Accounting Thought and Practice Reform: Ray Chambers’ Odyssey (Routledge New Works in Accounting History)
by Frank Clarke Graeme William Dean Martin E PerssonRaymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. We provide evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.
Accounting Turbulence at Boeing
by Suraj Srinivasan Jonas Heese James Barnett David LaneUnlike its rival Airbus, Boeing used a practice called program accounting to record its commercial aircraft expenses since the 1980s. Program accounting allowed Boeing to expense estimated average costs instead of the actual production costs of an aircraft. This practice lowered the effect of the initially high costs of manufacturing new aircraft models on Boeing's profitability and reflected potential learning efficiencies that could drive down manufacturing costs over time. By 2016, Boeing had deferred about $27 billion in production costs related to its 787 program. If Boeing had been forced to expense these costs, it would have shown profits of $1.4 billion between 2012 and 2016 instead of $25.2 billion, raising questions about Boeing's true profitability.
Accounting Under Inflationary Conditions (Routledge Library Editions: Accounting)
by Patrick KirkmanWhen first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved in an inflation accounting system. The new edition of the book (1978) was restructured and rewritten, with a substantial amount of material added so that it provides a comprehensive and accurate picture of the inflation accounting issues of the 1970s.
Accounting with Heart
by Wang JunIn the Western world, examination of business and finance can often be a dry enterprise. Wang Jun shows, through this extraordinary collection of writings, both the breadth of his world view and the connections which surely exist between the finance, the arts, philosophy and culture. His is a singular voice, which takes the reader beyond the normal realm of finance discourse.Helen BrandChief Executive, ACCAIf China, rapidly becoming one of the world's leading economies, is now equipped with the accounting tools and skills to take its rightful place on the global business stage, it is largely a tribute to the vision and leadership of my colleague Wang Jun. I am delighted that the publication of this book will enable an international audience to hear him speak for himself.Sir David TweedieChairman, International Accounting Standards Board (IASB)This insider's look at the inner workings of China comes from an author who has seen the growth of the modern accounting profession from the start to the present day, as his country prepares for the age of global accounting and auditing standards. Wang Jun's stories of the growth of accountancy in China--and its importance to the expansion of his country's economy--are first and foremost about the cultivation of talent, but also about the importance of accounting standards, ethics and knowledge structures. At an historic juncture during which China "takes a greater leap, exerts a greater influence and pursues excellence," as Mr. Wang puts it, it is good to see that it expects professionals who are well above the ordinary.Robert L. BuntingPresident, International Federation of Accountants (IFAC)This book is a remarkable testimony to how China elaborated its voluntary policy toward adopting International Financial Reporting Standards. Education and ethics are central in Mr. Wang's erudite addresses, in which he develops a philosophical dissertation based on the lessons of the past and dedicated to promoting the personal and professional values necessary in the pursuit of excellence in a global environment.Hans van DammePresident of the Federation of European Accountants (FEE)Accounting with Heart energizes, encourages and guides readers to mobilize their passion for learning and the pursuit of excellence; to develop their abilities, management skills, and professional and ethical standards to meet the challenges of globalization; and to take the accountancy profession to new heights. Wang Jun has poured his vast experience into this book which will enrich readers in their striving to become outstanding professionals.Kamlesh VikamseyFormer President, Confederation of Asian & Pacific AccountantsAccounting with Heart reflects Wang Jun's vision for the development of the accountancy profession in China, a goal in which he has invested significant effort. Just as China is a global market, it is fitting that Chinese accountants play an increasingly important role in the international arena. We welcome that progress and recognize it as an important step for the accountancy profession.Tim FlynnChairman, KPMGChina's role in international finance and business, the subtitle of Vice Minister Wang Jun's insightful new book, is one of the big stories of the twenty-first century. To really understand what's happening in China, one must appreciate the way of thinking of Chinese senior officials, and that's the deep value of Accounting with Heart. Emerging from the core of China's monumental transformation, this is a masterful work of personal journey and wise reflection. Anyone dealing with China will profit from its timeless principles and subtle force.Robert Lawrence KuhnAuthor, How China's Leaders ThinkWang Jun brings his enormous experience and understanding of China to his book Accounting with Heart. He has a unique perspective of the development of the economy in China and the role that the accounting profession plays in his country. His commitment to transparency, global standards and integrity are clear in this collection of essays by one of the leading minds in China and across the world....
Accounting Workbook For Dummies
by Jane Kelly John A. TracyWant to become an accountant? Own a small business but need help balancing your books? Worried about managing your finances under the cloud of the recession?This hands-on workbook gets you up to speed with the basics of business accounting, including reading financial reports, establishing budgets, controlling cash flow, and making wise financial decisions. The question and answer sections encourage you to find your own solutions to challenging accounting problems - and there's plenty of space to scribble your workings out! Accounting Workbook For Dummies is the only book that makes truly light work of the financial fundamentals that many businesspeople try to bluff their way through every day.Accounting Workbook For Dummies, UK Edition covers:Part I: Business Accounting Basics Chapter 1: Elements of Business Accounting Chapter 2: Financial Effects of Transactions Chapter 3: Getting Started in the Bookkeeping Cycle Chapter 4: The Bookkeeping Cycle: Adjusting and Closing Entries Part II: Preparing Financial Statements Chapter 5: The Effects and Reporting of Profit Chapter 6: Reporting Financial Condition in the Balance Sheet Chapter 7: Coupling the Profit & Loss Statement and Balance Sheet Chapter 8: Reporting Cash Flows and Changes in Owners' Equity Chapter 9: Choosing Accounting Methods Part III: Managerial, Manufacturing, and Capital Accounting Chapter 10: Analysing Profit Behavior Chapter 11: Manufacturing Cost Accounting Chapter 12: Figuring Out Interest and Return on Investment Part IV: The Part of Tens Chapter 13: Ten Things You Should Know About Business Financial Statements Chapter 14: A Ten-Point Checklist for Management Accountants Main changes in the UK edition include:UK Accounting practiceCurrencyUK institutions - Inland Revenue and Customs and Excise etcNational Insurance, PAYEUK taxation and VATPartnerships and Limited company informationUK legal practiceUK specific formsUK specific case studies
Accounting Workbook For Dummies
by Tage C. TracyNumber nightmares in accounting? No more! The numbers are clear: the need for accountants is not only strong, but on the rise. With job growth projected to increase by 7% over the next 10 years, there&’s no time like the present to join this growing—and profitable—profession. Accounting Workbook For Dummies, 2nd Edition gives you the hands-on instruction you need to understand complicated concepts through demonstration problems, practice worksheets. and spreadsheets. Understand the role of accountants versus bookkeepers Develop knowledge to establish and maintain high quality accounting systems Dip your toes into accounting in the digital age Learn to properly interpret financial statements and reports Generate income statements, balance sheets, and cash flow statements Expand your knowledge on sources of business capital Learn how to improve profits and manage costs Understanding the intricacies of accounting has never been easier as in today&’s rapid-fire global economy, accountants have never been more important—it&’s all in your hands with this plain-English workbook!
The Accounts of the British Empire: Capital Flows from 1799 to 1914
by Mario TiberiThe fundamental role of Great Britain's economy in the international economic system in the century preceding the First World War is demonstrated by a number of variables, which have drawn the interest of many scholars. The focus here is on capital flows. The main difficulty encountered in this work arose from a shortage of documentation on economic data in the historical period under consideration, which has been tentatively reconstructed, on the basis of a number of estimates, subjected to a close comparative scrutiny. The book provides a valid guide to anyone wishing to improve their understanding of the so-called "pax britannica" which, at that time, rested on the canons of free trade and the gold standard. This historical period is considered by many to be the first experience of capitalist globalization. In this sense the book is also intended to provide useful reading for those who want to reflect on the possible future evolution of the world economy.
Accreditation of Employee Assistance Programs
by R Paul MaidenExplore the evolution, development, and applications of accreditation standards for employee assistance programs! Accreditation ensures private or public sector organizations that an employee assistance program (EAP) has an acceptable level of experience, advisement, and expertise. Accreditation of Employee Assistance Programs examines all facets of EAP accreditation while revealing the council on accreditation (COA) standards. Thorough and focused chapters discuss the value of EAP accreditation to future customers, the development of accreditation standards for employee assistance programs, and the smoothest road to travel to your destination of EAP accreditation.Accreditation of Employee Assistance Programs describes in depth the evolution, development, and applications of accreditation standards for EAPs. Respected authorities discuss the history and outlook of accreditation while providing valuable information on the entire process. Illustrative case studies provide further valuable insight. Accreditation of Employee Assistance Programs explores: the history of accreditation of EAPs in the United States and Canada EAP core technology the best strategies for developing standards for accreditation the COAs employee accreditation process in-depth accreditation case studies the future of credentialing and accreditation in EAPsThorough and informative, Accreditation of Employee Assistance Programs is of interest to those in employee assistance professions, benefits consultants, human resource managers, and students in the EAP field.
The Accredited Counter Fraud Specialist Handbook
by Martin Tunley Mark Button Andrew Whittaker Jim GeeThe most complete, step-by-step guide to the ACFS qualificationThe Accredited Counter Fraud Specialist Handbook is the only guide designed to support all mandatory elements of the ACFS qualification, in-depth and step-by-step. Written by recognized industry leaders, this book focuses specifically on the practitioner's role in fraud investigation in England and Wales, providing complete information about each stage in the investigative process. Readers gain access to all of the information needed to successfully complete the ACFS qualification, and to develop an awareness of the key skills required to undertake efficient, legally compliant, professional investigations. The book includes a Directory of Useful Information, featuring legislation, codes of practice, model forms, and more.As incidence of fraud continues to rise, many organisations are recruiting more Counter Fraud Specialists, and mandating Continuous Professional Development for established CFSs. The Accredited Counter Fraud Specialist (ACFS) is a recognized qualification in the field, and is mandatory for investigators in many organisations throughout the public and private sectors. The Accredited Counter Fraud Specialist Handbook is a complete guide to the qualification, both for CPD and first-time qualifiers.Gain a deeper understanding of the legislation related to fraud and investigationLearn the surveillance and intelligence gathering techniques that build a solid caseReview the rules of evidence and statement taking guidelinesFollow courtroom procedures and prepare a thorough prosecution fileThe professional qualification of ACFS, which is endorsed by the Counter Fraud Professional Accreditation Board, requires both practical and written assessments that demonstrate successful knowledge transfer and understanding of all key concepts of the investigative process. For anyone tasked with the responsibility of countering fraud, The Accredited Counter Fraud Specialist Handbook is a comprehensive guide to the investigative process.
Accretive Health
by Evan Richardson William A. SahlmanMary Tolan, CEO Accretive Health, examines whether to expand the company's operations in hospital revenue cycle management into the field of Total Cost of Care management.
AccuFlow, Inc.
by Jay O. LightA small hydraulic-valve manufacturer attempts a second buyout in order to take out its current equity partners. A three-way deal must be negotiated between management, the new mezzanine lender, and the departing equity owners.
Accumulating Foreign Reserves Under Floating Exchange Rates
by Fernando M. GonçalvesFinancial report from the IMF
Accumulation and Power: Economic History of the United States
by Richard B. DuBoffKoreas location at the very center of Northeast Asia also gives it a pivotal role in the economic integration of the region and the dynamic development of its more powerful neighbors. This book offers an appraisal of Korea as the key to the coalescence of a broad, open Northeast Asian regionalism in the 21st century.
Accumulation in Post-Colonial Capitalism: India And Beyond
by Ranabir Samaddar Iman Kumar Mitra Samita SenThis volume looks at how accumulation in postcolonial capitalism blurs the boundaries of space, institutions, forms, financial regimes, labour processes, and economic segments on one hand, and creates zones and corridors on the other. It draws our attention to the peculiar but structurally necessary coexistence of both primitive and virtual modes of accumulation in the postcolony. From these two major inquiries it develops a new understanding of postcolonial capitalism. The case studies in this volume discuss the production of urban spaces of capital extraction, institutionalization of postcolonial finance capital, gendering of work forms, establishment of new forms of labour, formation of and changes in caste and racial identities and networks, and securitization--and thereby confirm that no study of contemporary capitalism is complete without thoroughly addressing the postcolonial condition. By challenging the established dualities between citizenship-based civil society and welfare-based political society, exploring critically the question of colonial and postcolonial difference, and foregrounding the material processes of accumulation against the culturalism of postcolonial studies, this volume redefines postcolonial studies in South Asia and beyond. It is invaluable reading for students and scholars of South Asian studies, sociology, cultural and critical anthropology, critical and praxis studies, and political science.
The Accumulation of Capital
by Rosa LuxemburgRosa Luxemburg was a revolutionary socialist who fought and died for her beliefs. In January 1919, after being arrested for her involvement in a workers' uprising in Berlin, she was brutally murdered by a group of right-wing soldiers. Her body was recovered days later from a canal. Six years earlier she had published what was undoubtedly her finest achievement, The Accumulation of Capital - a book which remains one of the masterpieces of socialist literature. Taking Marx as her starting point, she offers an independent and fiercely critical explanation of the economic and political consequences of capitalism in the context of the turbulent times in which she lived, reinterpreting events in the United States, Europe, China, Russia and the British Empire. Many today believe there is no alternative to global capitalism. This book is a timely and forceful statement of an opposing view.
The Accumulation of Freedom
by Anthony J. Nocella II Michael Albert Deric Shannon Iain Mckay John AsimakopoulosThe only crisis of capitalism is capitalism itself. Let's toss credit default swaps, bailouts, environmental externalities and, while we're at it, private ownership of production in the dustbin of history. The Accumulation of Freedom brings together economists, historians, theorists, and activists for a first-of-its-kind study of anarchist economics. The editors aren't trying to subvert the notion of economics--they accept the standard definition, but reject the notion that capitalism or central planning are acceptable ways to organize economic life. Contributors include Robin Hahnel, Iain McKay, Marie Trigona, Chris Spannos, Ernesto Aguilar, Uri Gordon, and more.
Accurate Case Outcome Modeling: Entrepreneur Policy, Management, and Strategy Applications
by Arch G. WoodsideThis volume advocates accurate case outcome prediction that does not rely on symmetric modeling. To that end, it provides theory construction and testing applications in several sub-disciplines of business and the social sciences to illustrate how to move away from symmetric theory construction. Each chapter constructs case outcome theory and includes empirical analysis of outcomes. Chapter 1 provides a foundation of symmetric variable directional-relationship theory construction and null hypothesis significance testing versus asymmetric case outcome theory construction and somewhat precise outcome testing, while Chapters 2–6 investigate these principles through a range of applications.This volume will be very useful to researchers and professionals in manufacturing, service, consulting, management, marketing, organizational studies, and more. It will also be an excellent resource for advanced statistics students in building and testing case outcome models. Data sets are included so that readers can replicate findings presented in each chapter, and grow to present and test additional theories.
Ace It!
by Bernie WeissLooking for a competitive advantage that will set you apart from your colleagues and competition and take your sales game to the next level? Learn how sales champions win new business. Learn how they Ace It!With increased technological disruption and competitive pressure straining even the most established client relationships, generating new business revenue is more important than ever. Unfortunately, many salespeople are ill-equipped to make the vital transition from a more reactive account management style to a mindset that puts acquiring new customers at the center of their sales success. In Ace It!, iHeartMedia New York president Bernie Weiss provides a practical and accessible ten-step approach to selling that covers the whole sales journey, from finding prospects all the way to the start of new, and hopefully long-term, client relationships. Whether you&’re a sales novice who has recently switched careers, a recent college graduate just starting a sales job, a sales veteran in need of a boost to jumpstart a plateaued career, or a sales manager looking for an accessible guide to help train new hires to produce significant new revenue quickly, Weiss&’s book gives you the tools you need to sell more and sell better. Filled with proven, real-world techniques and scripts easily applied to any real-world sales situation, Ace It! shows you how to become a new business star who consistently beats budget even in today&’s challenging and fast-changing marketplace.