Описание: Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face.
Описание: Devoted to publishing high-quality research and cases focusing on professional responsibilities of accountants, this volume explores topics such as whistleblowing, sustainability reporting, and ethical tax standards.
Автор: Jeffrey Cynthia Название: Research on Professional Responsibility and Ethics in Accoun ISBN: 1784411647 ISBN-13(EAN): 9781784411640 Издательство: Emerald Рейтинг: Цена: 19919.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Volume 18 of Research on Professional Responsibility and Ethics in Accounting continues the series` focus on the nature of interactions between accountants, regulators and standard setters, investigating how and why accountants resolve the dilemmas that occur.
Описание: This edition of Research on Professional Responsibility and Ethics in Accounting explores many aspects of professional responsibility and ethics in accounting, including Giving Voice to Values, Whistleblowing, Earnings Management, and Materiality.
Описание: Key Performance Indicators (KPIs) have become a regular and useful tool for measuring business performance everywhere. The KPIs not only help in strategic planning but also in managing operative business world over. The KPIs in the book are organized according to the Balanced Scorecard (BSC) approach, which emphasizes the importance of using both financial and non-financial information to remain competitive in the modern world. We proudly place on record the fact that our book is the first of its kind and provides for a complete analysis of KPIs under financial, customer, process and human resource/innovation perspectives. The book is a major contribution towards achieving sustainable growth as a competitive advantage. It also emphasizes the importance of social acceptance and environmental impact of the business activity. The compendium provides over 170 KPIs in a compact form. It delivers simple definitions, easy to calculate formulae, possible interpretations and useful suggestions towards an efficient and effective implementation of KPIs as controlling instruments.
Автор: Jeffrey Cynthia Название: Research on Professional Responsibility and Ethics in Accoun ISBN: 1784416665 ISBN-13(EAN): 9781784416669 Издательство: Emerald Рейтинг: Цена: 17887.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement, the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated.
Описание: This edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a distinguished group of authors. The topics cover many aspects of professional responsibility and ethics in accounting, including whistleblowing, professional skepticism, earnings management, cognitive style and ethics.
Описание: Across the US and the UK, few senior accountants exist in proportion to their white peers. This problem is overwhelmingly disregarded due to an inherent assumption of racial neutrality within the field of accountancy. This book unpacks the working experience of black accountants to highlight the existence of institutionalized racism.
Автор: Usman W Chohan Название: Public Value Theory and Budgeting: International Perspectives ISBN: 0367077698 ISBN-13(EAN): 9780367077693 Издательство: Taylor&Francis Рейтинг: Цена: 22202.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book examines public value theory with a new lens to show that its problems can be systematically engaged through international budgeting perspectives, and that the vitality of public value theory can be applied towards the pressing socio-administrative problems of our times, and within contexts from around the world.
Автор: Krivogorsky Victoria Название: Law, Corporate Governance and Accounting: European Perspectives ISBN: 1138959677 ISBN-13(EAN): 9781138959675 Издательство: Taylor&Francis Рейтинг: Цена: 7348.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.
The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors.
Divided into four sections, the volume covers:
Chinese perspectives on accounting
the business and financial structure of China, including the re-emergence of a Chinese stock market
the regulatory framework of accounting in China and comparisons with international accounting standards;
the impact of current reforms in Chinese accounting practice
the emergence of a new accounting profession in China.
The concluding chapter provides an overview of the cultural context of the reforms which took place in the 1990s. By using comparisons with other Asian countries' accounting systems, like Taiwan, the contributors to the volume give an analysis of the state of accountancy in China during the 1990s.
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