Globalisation and Contextual Factors in Accounting

Globalisation and Contextual Factors in Accounting

Author: Eva Heidhues

Publisher: Emerald Group Publishing

Published: 2012-03-01

Total Pages: 209

ISBN-13: 1780522444

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This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,


Perspectives on International Financial Reporting and Auditing in the Airline Industry

Perspectives on International Financial Reporting and Auditing in the Airline Industry

Author: Can Öztürk

Publisher: Emerald Group Publishing

Published: 2022-02-03

Total Pages: 332

ISBN-13: 1789737591

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Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.


Servitization Strategy and Managerial Control

Servitization Strategy and Managerial Control

Author: Anna Pistoni

Publisher: Emerald Group Publishing

Published: 2017-11-29

Total Pages: 329

ISBN-13: 1787148459

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This book intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems. The book can represent a useful tool for companies interested developing successful servitization strategies.


Performance Measurement and Management Control

Performance Measurement and Management Control

Author: Marc J. Epstein

Publisher: Emerald Group Publishing

Published: 2018-09-07

Total Pages: 268

ISBN-13: 1787564711

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This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.


Adoption of Anglo-American models of corporate governance and financial reporting in China

Adoption of Anglo-American models of corporate governance and financial reporting in China

Author: Huiying Wu

Publisher: Emerald Group Publishing

Published: 2015-01-16

Total Pages: 270

ISBN-13: 1783508973

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This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.


Measuring and Controlling Sustainability

Measuring and Controlling Sustainability

Author: Adam Lindgreen

Publisher: Routledge

Published: 2018-09-03

Total Pages: 294

ISBN-13: 1315401894

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Efforts to establish the measurement and control of sustainability have produced notable tools, but those instruments lack applicability in practice. Increasing the level of standardization of such tools also seems difficult to achieve, because the contexts surrounding the focal organizations differ considerably. Therefore, what we need is a systematic, interdisciplinary assessment of how to measure and control sustainability, so that we can establish an essential definition and up-to-date picture of the field. Measuring and Controlling Sustainability attempts to provide such an assessment in 17 chapters, organized into four main topic sections: (a) organizations and social value creation: concepts, responsibilities, and barriers; (b) accounting, measurement, performance, and diffusion of social value; (c) practical and managerial insights from real-life cases; and (d) choices, incentives, guidance, and ethics. This research anthology provides a comprehensive collection of cutting-edge theories and research that will further the development and advancement of measuring and controlling sustainable efforts in theory and managerial practice.


Non-Financial Disclosure and Integrated Reporting

Non-Financial Disclosure and Integrated Reporting

Author: Lucrezia Songini

Publisher: Emerald Group Publishing

Published: 2020-03-12

Total Pages: 216

ISBN-13: 1838679634

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For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.