Examines the attitudes of managers and managerial students in Australia, China and Indonesia toward the perceived 'prominence' and 'salience' of selected organisational stakeholders, and their subsequent 'class'.
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,
Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession.
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.
Maintenance Engineering for Buildings: Digital Solutions and Sustainable Practices offers a thorough body of knowledge on organizational frameworks, assessment models, and digital tools to carry out maintenance procedures aimed at keeping edifices and many other assets in the urban landscape not only in good working condition, but also compliant with regulatory safety requirements and environmental standards. As well as covering current research and the best practice in the field, the volume is enriched by a number of case studies taken from the educational sector which explore how recent developments and other trends from are being applied in different geographical and economic contexts.This reference work stands out for its invaluable relevance to audiences both in industry and academia, while also serving as an excellent reference resource for future works in the area. - Combines recent research concepts with real-world examples to facilitate understanding - Introduces industry 4.0 technological advancements to provide reliable actionable guidance - Includes case studies that illustrate the state of practice in both developed and developing countries - Focuses on 'green' maintenance strategies that are equally relevant to the public sector infrastructure as a whole
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.
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.
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.
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.
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.