Anthony Hopwood - Böcker

Accounting and the role of Accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science.Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions:· What is the role of accounting in security valuation, decision making and contracting?· What can we learn from economics-based research in accounting?· What is the role of auditing and how can accounting standards be enforced?· What are the cost and benefits of accounting and disclosure regulation?· What is the role of accounting in society?· How does lobbying affect the political process of standard setting?· What are the consequences of the internationalization of standard setting?This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.

Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting?· What can we learn from economics-based research in accounting?· What is the role of auditing and how can accounting standards be enforced?· What are the cost and benefits of accounting and disclosure regulation?· What is the role of accounting in society?· How does lobbying affect the political process of standard setting?· What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.

If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to:Embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholdersMeasure and link sustainability and financial performanceIntegrate sustainability into 'mainstream' reporting, both to management and external stakeholdersIn-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability