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Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged. With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include: Cost control issues Cost analysis and decision making Cost management systems Environmental cost management With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.
Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged. With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include: Cost control issues Cost analysis and decision making Cost management systems Environmental cost management With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.
The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.
Organizations change. They grow, they adapt, they evolve. The effects of organizational change are important, varied and complex and analyzing and understanding them is vital for students, academics and researchers in all business schools. The Routledge Companion to Organizational Change offers a comprehensive and authoritative overview of the field. The volume brings together the very best contributors not only from the field of organizational change, but also from adjacent fields, such as strategy and leadership. These contributors offer fresh and challenging insights to the mainstream themes of this discipline. Surveying the state of the discipline and introducing new, cutting-edge themes, this book is a valuable reference source for students and academics in this area.
The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
The visual constitutes an increasingly significant element of contemporary organization, as post-industrial societies move towards economies founded on creative and knowledge-intensive industries. The visual has thereby entered into almost every aspect of corporate strategy, operations, and communication; reconfiguring basic notions of management practice and introducing new challenges in the study of organizations. This volume provides a comprehensive insight into the ways in which organizations and their members visualize their identities and practices and how they are viewed by those who are external to organizations, including researchers. With contributions from leading academics across the world, The Routledge Companion to Visual Organization is a valuable reference source for students and academics interested in disciplines such as film studies, entrepreneurship, marketing, sociology and most importantly, organizational behaviour.
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.
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.
Creativity can be as difficult to define as it is to achieve. This is a complex and compelling area of study and this volume is perfectly poised to explore how creativity can be better understood, and used, in a range of contexts. The book not only centres on creativity in wider organizational theory, but also defines the conditions in which creativity can flourish, and assesses how the contemporary business environment has an impact on creative solutions. The volume grounds the concept of creativity in a sound theoretical framework and explores issues of practical and theoretical consequence covering a range of themes, including: innovation and entrepreneurship creativity and design environmental influences knowledge management meta-theories of creativity personal creativity structured interventions. Comprising contributions written by an unusually wide array of leading creativity scholars, The Routledge Companion to Creativity is an insightful and cutting edge resource. It is an essential purchase for anyone with an interest in creativity from a business, psychology or design perspective.
The Routledge Companion to Marketing History is the first collection of readings that surveys the broader field of marketing history, including the key activities and practices in the marketing process. With contributors from leading international scholars working in marketing history, this companion provides nine country-specific histories of marketing practice as well as a broad analysis of the field, including: the histories of advertising, retailing, channels of distribution, product design and branding, pricing strategies, and consumption behavior. While other collections have provided an overview of the history of marketing thought, this is the first of its kind to do so from the perspective of companies, industries, and even whole economies. The Routledge Companion to Marketing History ranges across many countries and industries, engaging in substantive detail with marketing practices as they were performed in a variety of historical periods extending back to ancient times. It is not to be missed by any historian or student of business.