Theory of Accounting and Control

Theory of Accounting and Control

Author: Shyam Sunder

Publisher: South Western Educational Publishing

Published: 1997

Total Pages: 232

ISBN-13:

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Using Barnard and Simon's contract model of organizations, this text integrates financial, managerial, tax, auditing, not-for-profit and governmental aspects of accounting into a single framework within the economic theory of the firm.


Game Theory in Management Accounting

Game Theory in Management Accounting

Author: David Mueller

Publisher: Springer

Published: 2017-09-21

Total Pages: 453

ISBN-13: 331961603X

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This book demonstrates what kind of problems, originating in a management accounting setting, may be solved with game theoretic models. Game theory has experienced growing interest and numerous applications in the field of management accounting. The main focus traditionally has been on the field of non-cooperative behaviour, but the area of cooperative game theory has developed rapidly and has received increasing attention. Intensive research, in combination with the changing culture of publishing, has produced a nearly unmanageable number of publications in the areas concerned. Therefore, one main purpose of this volume is providing an intensive analysis of the intersection of these areas. In addition, the book strengthens the relationship between the theory and the practical applications and it illustrates the two-sided relationship between game theory and management accounting: new game theoretic models offer new fields of applications and these applications raise new questions for the theory.


Accounting Theory

Accounting Theory

Author: Harry I. Wolk

Publisher: SAGE

Published: 2008

Total Pages: 697

ISBN-13: 1412953456

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Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.


Accounting for Decision Making and Control

Accounting for Decision Making and Control

Author: Jerold L. Zimmerman

Publisher:

Published: 2009

Total Pages: 733

ISBN-13: 9780071283700

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Accounting for Decision Making and Control provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system which allows them to be more intelligent users of these systems. The 6th edition provides a framework for thinking about accounting systems and a basis for analyzing proposed changes to these systems. The text demonstrates that managerial accounting is an integral part of the firm’s organizational architecture, not just an isolated set of computational topics. This new edition has improved its readability and accessibility to students.


Interventionist Management Accounting Research

Interventionist Management Accounting Research

Author: Petri Suomala

Publisher: Routledge

Published: 2019-12-05

Total Pages: 0

ISBN-13: 9780367884901

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Aimed at primarily researchers, academics and students in the fields of research methodology, management accounting and interventionist research, this book provides methodological guidance on how to execute research projects with interventionist elements, aiming at strong theory contribution with broader societal impacts. Focusi


Research Methods in Accounting

Research Methods in Accounting

Author: Malcolm Smith

Publisher: SAGE

Published: 2003-05-27

Total Pages: 260

ISBN-13: 9780761971474

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Providing a clear and concise overview of the conduct of applied research studies in accounting, Malcolm Smith presents the principal building blocks of how to implement research in accounting and related fields.


Management Accounting Change

Management Accounting Change

Author: Danture Wickramasinghe

Publisher: Routledge

Published: 2012-08-21

Total Pages: 568

ISBN-13: 113671393X

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Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.


Methodological issues in accounting research

Methodological issues in accounting research

Author: Zahirul Hoque

Publisher: Spiramus Press Ltd

Published: 2018-03-26

Total Pages: 687

ISBN-13: 1910151475

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What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting. All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable insights into methodological perspectives in accounting research. This second edition has also introduced a number of new chapters covering strategy-management control as practice, grounded theory approach, institutional logic and rhetoric, social interaction theory, actor-network theory and practice theory. The book is primarily intended for research students and academic researchers. It can also be used for undergraduate Honours course as well as postgraduate accounting and business methodology courses. Research organisations and consulting firms in accounting and business fields may also find this book useful. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.


Financial Accounting Theory

Financial Accounting Theory

Author: William Robert Scott

Publisher:

Published: 1997

Total Pages: 440

ISBN-13:

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Scott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationOs relevance in understanding the practice of accounting.