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Canvass a broad range of issues, including accounting theory, accounting history, international accounting, management accounting, internal auditing, and accounting education. The contributions range in style from thought pieces to histories to cross-sectional and case study analyses.
The theory and practice of management accounting should be seen within the context of varieties of global capitalism, to appreciate its role as a 'calculative technology of capitalism' which is practiced on factory floors, corporate boards, computer networks, spreadsheets, and so forth. This new textbook is the first to introduce the field from a rounded social science perspective. Strategizing Management Accounting offers a theoretical discussion on management accounting’s strategic orientation by accommodating two interrelated lines of analyses, from historical and contemporary perspectives. The book illustrates how 'new management accounting' has evolved into the form in which it exists today in its neoliberal context and how those new management accounting practices have become manifestos for the managers, as calculative technologies of decision making, performance management, control, corporate governance, as well as global governance, and development within various forms of organizations across the globe. Each chapter draws on Foucauldian analysis of biopolitics explaining how neoliberal market logic informs a set of strategies and mechanisms through which various social entities and discourses are made governable by considering them as biopolitical entities of global governance. Written by two recognized accounting experts, this book is vital reading for all students of management accounting and will also be a useful supplementary resource for those wanting to understand and research accounting's vital role in contemporary society.
This 26th volume of Advances in Accounting Education features 14 peer-reviewed papers surrounding four themes: capacity building and governance; curriculum and pedagogical innovations; educational tax cases and tax literacy; information technology and the curriculum.
This book examines the way in which the “practice turn” in education and pedagogy offers unique perspectives on the nature of educational work. Through a plurality of “practice theories” deeper understandings emerge about a range of education and concepts, providing useful tools for advancing and developing practice theory in education and pedagogy. The book discusses the related and dual perspectives of pedagogy as both a teaching and an upbringing practice. It also explores education in a range of contexts and sectors beyond school, including VET, tertiary and non-formal settings. Education is seen as serving a dual purpose – the development of individuals and the betterment of societies and community, and this conceptualisation of education underpins the book. It acknowledges that there are diverse understandings and perspectives of practice theory, pedagogy and education, each of which is contestable and ripe for further development, and this is examined throughout the book. This book was developed alongside an invited symposium held in June 2015 in Brisbane, Australia where the authors and interested others gathered to discuss practice theory perspectives on pedagogy and education. The title – Practice Theory Perspectives on Pedagogy and Education – captures the central overarching focus that underpins the book.
This book features a selection of thoroughly refereed papers presented at two subconferences of the IFIP TC 3 Conference on Key Competencies in Informatics and Information and Communication Technologies: the IFIP WG 3.4 Conference on Key Competencies for Educating ICT Professionals, KCICTP 2014, and the IFIP WG 3.7 Conference on Information Technology in Educational Management, ITEM 2014, held in Potsdam, Germany, in July 2014. The 28 revised full papers were carefully reviewed and selected from numerous submissions. They are organized in the following topical sections: key competencies for educating ICT professionals; key competencies, learning and life transitions; key competencies and school management; and education stakeholders and key competencies.
Over many decades the global development of professional accounting education programmes has been undertaken by higher education institutions, professional accounting bodies, and employers. These institutions have sometimes co-operated and sometimes been in conflict over the education and/or training of future accounting professionals. These ongoing problems of linkage and closure between academic accounting education and professional training have new currency because of pressures from students and employers to move accounting preparation onto a more efficient, economic and practical basis. The Interface of Accounting Education and Professional Training explores current elements of the interface between the academic education and professional training of accountants in Australia, New Zealand, South Africa and the UK. It argues for a reassessment of the considerations and requirements for developing professional accounting programs which can make a student: capable of being an accountant (the academy); ready to be an accountant (the workplace); and professional in being an accountant (the professional bodies). This book was originally published as a special issue of Accounting Education: An International Journal.
The world is currently experiencing the advent of new information technologies with dynamic changes, which can be considered as one of the greatest business threats today. Accordingly, international business and academia have claimed to be working towards developing innovations in accounting and finance that are useful for all stakeholders. The recent accounting and finance scholarship has moved forward toward new innovations that advance professional practice. This book introduces and discusses new innovations in accounting and finance, including management accounting, blockchain, E-business models, data analytics, artificial intelligence, cryptocurrency, bitcoin, digital assets, and associated risks. It also sheds light on how and why accounting and finance innovations have changed over time. This book will help practitioners and academics develop and introduce new accounting and finance tools and concepts. It is also a useful resource for those working in the accounting and finance fields.
This is a continuing of a long series focusing on professional responsibility and ethics in accounting.
Summary: "This book brings together case study examples in the fields of sustainability, sustainable development, and education for sustainable development"--
A common refrain heard from instructors in offices across the world is that students have a hard time producing quality written discourse. This is no different in the world of film studies, where many undergraduate students struggle to cogently discuss the films they watch in class. How can film instructors help students become better writers? This book answers this question by, first, uncovering the disciplinary expectations we have for students, and then offering strategies to explicitly teach those expectations in the classroom. This book examines and identifies the disciplinary conventions of professional film studies discourse along with the expectations we have for student writing in undergraduate film courses. What becomes clear from this analysis is that the pedagogical expectations we have for students are aligned with, and shaped by, professional writing in the discipline. It helps to uncover the argument types instructors take for granted and helps those teaching undergraduate students not only to know what those expectations are, but also how to use that knowledge to foster better student writing.