Accounting Theory: Conceptual Issues in a Political and Economic Environment, Wolk Harry I., Dodd James (Jim) L., Rozycki John J.
Старое издание
Автор: Gray R & Bebbington J Название: Accounting for the Environment: Second Edition ISBN: 0761971378 ISBN-13(EAN): 9780761971375 Издательство: Sage Publications Рейтинг: Цена: 9662.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The Second Edition of this benchmark publication, places an increased emphasis on the emerging literature in the field and integrates the major advancements in both research and practice. It is an excellent stand-alone text for students or researchers exploring complex issues, and a useful guide for practitioners.
Автор: McWatters Cheryl S Название: Management Accounting in a Dynamic Environment ISBN: 0415839025 ISBN-13(EAN): 9780415839020 Издательство: Taylor&Francis Рейтинг: Цена: 14086.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Management Accounting in a Dynamic Environment fosters critical thinking and ties management accounting to the broader organizational context. It helps students to learn techniques, but also to be intelligent, critical users of the accounting system.
Описание: Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively--and sometimes unwittingly--by arguments from business academia With Political Standards, Karthik Ramanna develops the notion of "thin political markets" to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts--but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism.
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