Accounting Information Disclosure and Collective Bargaining

Accounting Information Disclosure and Collective Bargaining

Author: Bernard J. Foley

Publisher:

Published: 1979

Total Pages: 232

ISBN-13:

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Monograph analysing the evolution of access to information on company accounting and its use in the collective bargaining process - includes comparison of legislation in the UK, USA, Europe and the EC, comments on macroeconomics impacts, appraises empirical evidence on the relationship between company profits disclosure, collective bargaining wage determination and cost-led inflation, and draws implications for government policy, management, trade unions, accountants and academic research. Graphs, references and statistical tables.


Financial Reporting to Employees (RLE Accounting)

Financial Reporting to Employees (RLE Accounting)

Author: Lee D. Parker

Publisher: Routledge

Published: 2013-12-04

Total Pages: 276

ISBN-13: 1317974182

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This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and practitioners alike. In addition the pieces not only provide an historical view of issues and arguments, but of actual reporting practice and audience responses. For the students and researcher, these readings offer a first-hand glimpse into the intentions of employee report producers, the critiques of observers at the time, and the requirements of employees in some instances. For report producers, managers and accountants, it reveals some of the reporting traditions that we have inherited today as well as reporting practices that have already been recommended, tried and tested in the past. The readings selected cover a sixty year period from the 1920s through to the close of the 1970s, with the exception of the first contribution by Lewis, Parker and Sutcliffe (1984) that serves as the historical overview and analysis for the whole text.


Accounting as Social and Institutional Practice

Accounting as Social and Institutional Practice

Author: Anthony G. Hopwood

Publisher: Cambridge University Press

Published: 1994-10-06

Total Pages: 344

ISBN-13: 9780521469654

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Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.


Model Rules of Professional Conduct

Model Rules of Professional Conduct

Author: American Bar Association. House of Delegates

Publisher: American Bar Association

Published: 2007

Total Pages: 216

ISBN-13: 9781590318737

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.


Accounting From the Outside (RLE Accounting)

Accounting From the Outside (RLE Accounting)

Author: Tony Hopwood

Publisher: Routledge

Published: 2013-11-26

Total Pages: 850

ISBN-13: 1134707657

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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.


Business Models and Corporate Reporting

Business Models and Corporate Reporting

Author: Lorenzo Simoni

Publisher: Routledge

Published: 2021-09-19

Total Pages: 121

ISBN-13: 1000439542

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This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure. Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators. As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.


Handbook of Accounting and Sustainability

Handbook of Accounting and Sustainability

Author: Adams, Carol A.

Publisher: Edward Elgar Publishing

Published: 2022-07-21

Total Pages: 456

ISBN-13: 1800373511

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This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Chapters explain key drivers of developments at the nexus, critique those developments, summarise the findings of research on key themes in the field, and suggest areas for further research, offering evidence-based practice and policy solutions.