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With this text students will see that there is more than one side to every accounting issue, that today's accounting profession has its roots in a history worth knowing, and that there is an inextricable link between accounting theory and actual procedures. Accounting Theory clearly and systematically looks at the pros and cons of accounting issues, discussing the theory and procedures. This second edition has four new chapters covering pensions and deferred income tax, business combinations and consolidated financial statements, and has been updated to cover all new FASB Statements to May 1989.
`This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management′s motivations to fraud. Special features of this book include: - A critical examination of accounting ′theory′ - Senior practitioners′ insights on ′a true and fair view′ - An exploration of ′the financial reporting expectations gap′ - A discussion of the nature of ′corporate performance′ - An examination of corporate fraud - An examination of the implications of ′real-time′ reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.
This book is the first of the two volumes featuring selected articles from the 14th Eurasia Business and Economics conference held in Barcelona, Spain, in October 2014. Peer-reviewed articles in this first volume present latest research breakthroughs in the areas of Accounting, Corporate Governance, Finance and Banking, Institutional and International Economics, and Regional Studies. The contributors are both distinguished and young scholars from different parts of the World.
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.
Ever since Marx, the future of capitalism has been fiercely debated. Marx and his followers predicted capitalism will end by violent overthrow, while others prophesied its demise will be the result of collapsing under its own weight. Still others argue that capitalism will not only continue to exist but continue to expand globally. This book takes a distinctively different approach by presenting solid evidence that capitalism has already ended. The author argues that corporate statutory law, securities laws, and generally accepted accounting principles have combined to cause the extinction of capitalists. Without capitalists as owners of capital, there can be no capitalism. The book examines the factors that converged to contribute to and hasten the extinction of capitalists, and thus of capitalism as an economic system, in an ironic case of the law of unintended consequences. The very things that were intended to promote, protect, and sustain capitalism are the things that caused its death. It exposes the fallacy that capitalism as an economic system not only continues to exist but is expanding globally. Capitalism is extinct and the social system constructed on capitalism as an economic system cannot be sustained. This book will appeal to economists, accountants, historians, political scientists, lawyers and sociologists, as well as students of those disciplines.
Managing Financial Resources addresses the complicated issues of financial planning and control. These include performance measures and cost analysis, methods of improving profitability and techniques of financial monitoring and control. Real examples and case studies are used throughout to illustrate points in a practical context. All chapters have been updated and new material has been added to extend the original text in areas such as public sector management issues, audit commission, capital investment decisions, stakeholder analysis for published reports and accounts, performance measurement, outsourcing, new developments in the public sector and transfer pricing. This book is based on the Management Charter Initiative's Occupational Standards for Management NVQs and SVQs at level 4. It is particularly suitable for managers on the Diploma in Management or part 1 of the Postgraduate Diploma, especially those accredited by the Chartered Management Institute and Edexcel but this also a useful text for practicing managers and those individuals studying for a MBA. Fully revised and updated and includes new material on areas such as public sector management issues, audit commission, shareholder value analysis and intellectual property Focuses on finance for the non-financial manager Follows the learning outcomes of the syllabus for the Chartered Management Institute