The Routledge Companion to Accounting, Reporting and Regulation
The Routledge Companion to Accounting, Reporting and Regulation

Author: Carien van Mourik

Publisher: Routledge

Published: 2013-10-01

Total Pages: 568

ISBN-13: 113624350X

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Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

The Routledge Companion to Accounting, Reporting and Regulation
The Routledge Companion to Accounting, Reporting and Regulation

Author: Carien van Mourik

Publisher: Routledge

Published: 2013-10-01

Total Pages: 495

ISBN-13: 1136243496

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Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

The Routledge Companion to Financial Accounting Theory
The Routledge Companion to Financial Accounting Theory

Author: Stewart Jones

Publisher: Routledge

Published: 2015-05-22

Total Pages: 791

ISBN-13: 1135107254

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Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

The Routledge Companion to Fair Value in Accounting
The Routledge Companion to Fair Value in Accounting

Author: Gilad Livne

Publisher: Routledge

Published: 2018-06-13

Total Pages: 757

ISBN-13: 1317221311

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The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.

The Routledge Companion to Accounting in Emerging Economies
The Routledge Companion to Accounting in Emerging Economies

Author: Pauline Weetman

Publisher: Routledge

Published: 2019-07-23

Total Pages: 391

ISBN-13: 1351128485

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As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.

The Routledge Companion to Accounting Communication
The Routledge Companion to Accounting Communication

Author: Lisa Jack

Publisher: Routledge

Published: 2013-05-02

Total Pages: 274

ISBN-13: 1135071586

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One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.

The Routledge Companion to Auditing
The Routledge Companion to Auditing

Author: David Hay

Publisher: Routledge

Published: 2014-09-15

Total Pages: 387

ISBN-13: 1136210350

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Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

The Routledge Companion to Accounting History
The Routledge Companion to Accounting History

Author: John Richard Edwards

Publisher: Routledge

Published: 2020-04-15

Total Pages: 814

ISBN-13: 1351238868

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The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

The Routledge Companion to Critical Management Studies
The Routledge Companion to Critical Management Studies

Author: Anshuman Prasad

Publisher: Routledge

Published: 2015-08-14

Total Pages: 443

ISBN-13: 113451123X

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The scholarly field of Critical Management Studies (CMS) is in a state of flux. Against a backdrop of dramatic global shifts, CMS scholarship has lately taken a number of new and exciting directions and, at times, challenged older critical voices. Novel theoretical frameworks and diverse research interests mark the CMS field as never before. Interrogating conventional critiques of management and arguing for fresh approaches, The Routledge Companion to Critical Management Studies captures this intellectual ferment and new spirit of inquiry within CMS, and showcases the pluralistic generation of CMS scholars that has emerged in recent years. Setting the scene for a crucial period for the discipline, this insightful volume covers new ground and essential areas grouped under the following themes: Critique and its (dis-)contents Difference, otherness, marginality Knowledge at the crossroads History and discourse Global predicaments. Drawing on the expertise of an international team of contributing scholars, The Routledge Companion to Critical Management Studies is a rich resource and the perfect reference tool for students and researchers of management and organization.

The Routledge Companion to Contemporary Brand Management
The Routledge Companion to Contemporary Brand Management

Author: Francesca Dall'Olmo Riley

Publisher: Routledge

Published: 2016-07-15

Total Pages: 617

ISBN-13: 1317751582

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The amount and range of brand related literature published in the last fifty years can be overwhelming for brand scholars. This Companion provides a uniquely comprehensive overview of contemporary issues in brand management research, and the challenges faced by brands and their managers. Original contributions from an international range of established and emerging scholars from Europe, US, Asia and Africa, provide a diverse range of insights on different areas of branding, reflecting the state of the art and insights into future challenges. Designed to provide not only a comprehensive overview, but also to stimulate new insights, this will be an essential resource for researchers, educators and advanced students in branding and brand management, consumer behaviour, marketing and advertising.