Richard M.S. Wilson - Böcker

When marketing managers and financial managers join forces within any business, the result can often be poor communication on financial criteria and goals. The risk of this situation occurring is inevitably present when those with different professional backgrounds and roles are working in accordance with their own norms.In his seminal 1956 paper on general systems theory, the economist Kenneth Boulding referred to the phenomenon of "specialised ears and generalised deafness", which can be seen to exist when marketing managers are financially illiterate or when financial managers lack the necessary insights to design, implement and operate accounting systems which are useful to marketing managers in carrying out their roles.It is increasingly difficult to attach credence to the idea of marketing managers who lack financial skills, or financial managers who fail to relate to the context in which marketing managers operate. Understanding the marketing/accounting interface is therefore important in generating emergent properties from the interaction of marketers and accountants whereby the whole is greater than the sum of the parts. The chapters in this volume seek to address this challenge.This book was originally published as a special issue of the Journal of Marketing Management.

This book presents the views of accounting educators, accounting education policy-makers, and accounting practitioners from across the world on the challenging topic of liberalising the accounting curriculum within university education. Accounting is a relatively new subject within universities and has been absorbed into a high level of education without any real attempt to do so within the traditional ethos of a liberal arts education.In this book, the logic of teaching using the liberal arts is described and contrasted with the practical vocational training approach of teaching which has formed the foundation of accountancy courses for many years. A proposal to change this established practice, by integrating the liberal arts into the university accounting curriculum, is followed by a series of short chapters which address the relevance, validity and worthiness of the proposed approach. Comments and counter-arguments are then discussed before further chapters illustrate how the proposed change may be achieved in a variety of different contexts – ranging from that of the global financial crisis (which began in 2008) to the inclusion of ethics and sustainability within the accounting curriculum.This book will aid those teaching accounting in universities to improve the design of their accounting degree programmes by moving away from an excessive emphasis on technical skills towards a broader consideration of a liberal contextualisation of the accounting curriculum. This book was originally published as a special issue of Accounting Education: an international journal.

The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses.This book was originally published as a special issue of Accounting Education: An international journal.

Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community.This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other.Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.

Audit professionals are valued members of society and are expected to be both skilled and ethical in their decision-making. The role of the auditor extends far beyond that of counting beans by demanding a social and political awareness, a technical knowledge, ethical principles and relationship skills. In addition, due to the team-oriented nature of the audit approach, auditors require strong team-building and interpersonal skills. This book offers expert descriptions of, and insights into, how such skills and responsibilities can be inculcated in tertiary education and professional training environments. Unlike other books which focus on auditing as a technical process, this volume examines auditing from a teaching and learning perspective. Expert contributors provide authoritative insights into an audit education which is embedded in accounting practice. The book’s descriptions of these insights into improving education for future audit professionals may allow the introduction of new and challenging fields of enquiry. Audit Education will be of great interest to educators in tertiary institutions, trainers in professional firms, and key individuals in accounting professional bodies seeking to ensure their members possess acceptable levels of attainment for admission and continued membership.This book was originally published as a special issue of Accounting Education: an international journal.

The development of generic skills (often referred to as ‘soft skills’) in accounting education has been a focus of discussion and debate for several decades. During this time employers and professional bodies have urged accounting educators to consider and develop curricula which provide for the development and assessment of these skills. In addition, there has been criticism of the quality of accounting graduates and their ability to operate effectively in a global economy. Embedding generic skills in the accounting curriculum has been acknowledged as an appropriate means of addressing the need to provide ‘knowledge professionals’ to meet the needs of a global business environment. Personal Transferable Skills in Accounting Education illustrates how generic skills are being embedded and evaluated in the accounting curriculum by academics from a range of perspectives. Each chapter provides an account of how the challenge of incorporating generic skills in the accounting curriculum within particular educational environments has been addressed. The challenges involved in generic skills development in higher education have not been limited to the accounting discipline. This book provides examples which potentially inform a wide range of discipline areas. Academics will benefit from reading the experiences of incorporating generic skills in the accounting curriculum from across the globe. This book was originally published as a themed issue of Accounting Education: an international journal.

Over many decades the global development of professional accounting education programmes has been undertaken by higher education institutions, professional accounting bodies, and employers. These institutions have sometimes co-operated and sometimes been in conflict over the education and/or training of future accounting professionals. These ongoing problems of linkage and closure between academic accounting education and professional training have new currency because of pressures from students and employers to move accounting preparation onto a more efficient, economic and practical basis. The Interface of Accounting Education and Professional Training explores current elements of the interface between the academic education and professional training of accountants in Australia, New Zealand, South Africa and the UK. It argues for a reassessment of the considerations and requirements for developing professional accounting programs which can make a student: capable of being an accountant (the academy); ready to be an accountant (the workplace); and professional in being an accountant (the professional bodies). This book was originally published as a special issue of Accounting Education: An International Journal.

An annual prize is awarded for the best paper appearing in Accounting Education: an international journal, and this book contains the prize-winning papers for every year from 1992 to 2012.The journal’s primary mission since the first issue was published in March 1992 has been to enhance the educational base of accounting practice, and all the papers in this book relate to that mission. These papers, reporting on research studies undertaken by accounting education scholars from around the world, build on research findings from the broader domain of education scholarship and embrace a wide array of topics – including: curriculum development, pedagogic innovation, improving the quality of learning, and assessing learning outcomes. Of particular interest are three themes, each of which runs through several of the papers: students’ approaches to learning and learning style preferences; ethics and moral intensity; and innovation within the accounting curriculum.Accounting educators will find many ideas in the book to help them in enriching their work, and accounting education researchers will be able to identify many points of departure for extending the studies on which the papers report – whether comparatively or longitudinally.This book is a compilation of papers originally published in Accounting Education: an international journal.

This third edition of Strategic Marketing Management confirms it as the classic textbook on the subject. Its step- by- step approach provides comprehensive coverage of the five key strategic stages: * Where are we now? - Strategic and marketing analysis * Where do we want to be? - Strategic direction and strategy formulation * How might we get there? - Strategic choice * Which way is best? - Strategic evaluation * How can we ensure arrival? - Strategic implementation and control This new revised and updated third edition has completely new chapters on 'The Nature and Role of Competitive Advantage' and 'The Strategic Management of the Expanded Marketing Mix', and extensive new material covering: * The changing role of marketing * Approaches to analysing marketing capability * E-marketing * Branding * Customer relationship management * Relationship management myopia * The decline of loyalty The book retains the key features that make it essential reading for all those studying the management of marketing - a strong emphasis on implementation, up to date mini cases, and questions and summaries in each chapter to reinforce key points. Widely known as the most authoritative, successful and influential text in the sector, the new edition remains an irreplaceable resource for undergraduate and graduate students of business and marketing, and students of the CIM Diploma.

Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community.This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other.Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.

Strategic Marketing Planning concentrates on the critical planning aspects that are of vital importance to practitioners and students alike. It has a clear structure that offers a digest of the five principal dimensions of the strategic marketing planning process. Leading authors in this sector, Gilligan and Wilson offer current thinking in marketing and consider the changes it has undergone over the past few years. Updated information in this new edition includes: * Changing corporate perspectives on the role of strategic marketing activity* Changing social structures and the rise of social tribes * The significance of the new consumer and how the new consumer needs to be managed * New thinking on market segmentation* Changing routes to market* Developments in e-marketing * Changing environmental structures and pressures

This book presents the views of accounting educators, accounting education policy-makers, and accounting practitioners from across the world on the challenging topic of liberalising the accounting curriculum within university education. Accounting is a relatively new subject within universities and has been absorbed into a high level of education without any real attempt to do so within the traditional ethos of a liberal arts education.In this book, the logic of teaching using the liberal arts is described and contrasted with the practical vocational training approach of teaching which has formed the foundation of accountancy courses for many years. A proposal to change this established practice, by integrating the liberal arts into the university accounting curriculum, is followed by a series of short chapters which address the relevance, validity and worthiness of the proposed approach. Comments and counter-arguments are then discussed before further chapters illustrate how the proposed change may be achieved in a variety of different contexts – ranging from that of the global financial crisis (which began in 2008) to the inclusion of ethics and sustainability within the accounting curriculum.This book will aid those teaching accounting in universities to improve the design of their accounting degree programmes by moving away from an excessive emphasis on technical skills towards a broader consideration of a liberal contextualisation of the accounting curriculum. This book was originally published as a special issue of Accounting Education: an international journal.

Accounting sustainably involves accounting for and to the natural environment, and accounting for and to society, including groups currently oppressed or disadvantaged by unsustainable processes and practices. This book creates a compelling case for the inclusion of sustainability at the heart of accounting educational programmes, offering critical lessons and identifying risks to avoid when designing accounting programmes and courses. Accounting sustainability has moved from the side-lines of policy discourses, accounting institutions, professional accounting practices, and research activities into the mainstream. The chapters in this proposed book engage in a critical dialogue to facilitate change in accounting education for sustainability. They dispel the myth that accounting for sustainability is an oxymoron, bad for business, unrelated to practice, or contrary to professional accounting bodies’ accreditation requirements. This book was originally published as a special issue of Accounting Education.

Audit professionals are valued members of society and are expected to be both skilled and ethical in their decision-making. The role of the auditor extends far beyond that of counting beans by demanding a social and political awareness, a technical knowledge, ethical principles and relationship skills. In addition, due to the team-oriented nature of the audit approach, auditors require strong team-building and interpersonal skills. This book offers expert descriptions of, and insights into, how such skills and responsibilities can be inculcated in tertiary education and professional training environments. Unlike other books which focus on auditing as a technical process, this volume examines auditing from a teaching and learning perspective. Expert contributors provide authoritative insights into an audit education which is embedded in accounting practice. The book’s descriptions of these insights into improving education for future audit professionals may allow the introduction of new and challenging fields of enquiry. Audit Education will be of great interest to educators in tertiary institutions, trainers in professional firms, and key individuals in accounting professional bodies seeking to ensure their members possess acceptable levels of attainment for admission and continued membership.This book was originally published as a special issue of Accounting Education: an international journal.

When marketing managers and financial managers join forces within any business, the result can often be poor communication on financial criteria and goals. The risk of this situation occurring is inevitably present when those with different professional backgrounds and roles are working in accordance with their own norms.In his seminal 1956 paper on general systems theory, the economist Kenneth Boulding referred to the phenomenon of "specialised ears and generalised deafness", which can be seen to exist when marketing managers are financially illiterate or when financial managers lack the necessary insights to design, implement and operate accounting systems which are useful to marketing managers in carrying out their roles.It is increasingly difficult to attach credence to the idea of marketing managers who lack financial skills, or financial managers who fail to relate to the context in which marketing managers operate. Understanding the marketing/accounting interface is therefore important in generating emergent properties from the interaction of marketers and accountants whereby the whole is greater than the sum of the parts. The chapters in this volume seek to address this challenge.This book was originally published as a special issue of the Journal of Marketing Management.

This third edition of Strategic Marketing Management confirms it as the classic textbook on the subject. Its step- by- step approach provides comprehensive coverage of the five key strategic stages: Where are we now? - Strategic and marketing analysis Where do we want to be? - Strategic direction and strategy formulation How might we get there? - Strategic choice Which way is best? - Strategic evaluation How can we ensure arrival? - Strategic implementation and control This new revised and updated third edition has completely new chapters on 'The Nature and Role of Competitive Advantage' and 'The Strategic Management of the Expanded Marketing Mix', and extensive new material covering: The changing role of marketing Approaches to analysing marketing capability E-marketing Branding Customer relationship management Relationship management myopia The decline of loyalty The book retains the key features that make it essential reading for all those studying the management of marketing - a strong emphasis on implementation, up to date mini cases, and questions and summaries in each chapter to reinforce key points. Widely known as the most authoritative, successful and influential text in the sector, the new edition remains an irreplaceable resource for undergraduate and graduate students of business and marketing, and students of the CIM Diploma.

There is no doubt that accounting education scholarship and research in Australia is not only thriving, but is amongst the best in the world. Nor is there any doubt that Australian scholars in this field punch well above their weight within the international arena. This book is not derived from a conventional special issue (i.e. one focussing on a specific theme, such as audit education, communication in accounting education, or the interface between accounting education and professional training). Instead, it presents a collection of leading edge contributions to accounting education research from Australian scholars on topics which have international relevance. These topics reflect the typical breadth of research in this field being undertaken in Australia - including coverage of students’ conceptions of accounting work, the impact of entry mode on accounting students’ approaches to learning, listening skills in accounting practice, and student’s performance in online accounting courses.Taken together, the contents of this book will help to enhance the educational base of accounting practice by providing guidance to educators in improving their pedagogic practice.This book was originally published as a special issue of Accounting Education: an international journal.

Accounting, often described as "the language of business", requires a diverse set of written, listening and oral communication skills if those who practise it are to be effective. Given the pace of change relating to, for example, the evolution of international accounting standards and the demands for greater transparency, accountants must be clear, responsive, and audience-focussed communicators.Employers of accountants consistently comment on the need for their new graduate recruits and trainees to have strong written, oral, and interpersonal communication skills. In this light, accounting educators face the challenge of designing and delivering programmes that reflect professional expectations on the part of employers and clients, and educating students on how to make informed communication choices in order to achieve desired results and to build good working relationships.The chapters in this book deal with such topics as accounting students’ perceptions of oral communication skills; competence-based writing skills; and the development of listening skills.This book is derived from articles originally published in Accounting Education: an international journal.

Accounting sustainably involves accounting for and to the natural environment, and accounting for and to society, including groups currently oppressed or disadvantaged by unsustainable processes and practices. This book creates a compelling case for the inclusion of sustainability at the heart of accounting educational programmes, offering critical lessons and identifying risks to avoid when designing accounting programmes and courses. Accounting sustainability has moved from the side-lines of policy discourses, accounting institutions, professional accounting practices, and research activities into the mainstream. The chapters in this proposed book engage in a critical dialogue to facilitate change in accounting education for sustainability. They dispel the myth that accounting for sustainability is an oxymoron, bad for business, unrelated to practice, or contrary to professional accounting bodies’ accreditation requirements. This book was originally published as a special issue of Accounting Education.

The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses.This book was originally published as a special issue of Accounting Education: An international journal.

The development of generic skills (often referred to as ‘soft skills’) in accounting education has been a focus of discussion and debate for several decades. During this time employers and professional bodies have urged accounting educators to consider and develop curricula which provide for the development and assessment of these skills. In addition, there has been criticism of the quality of accounting graduates and their ability to operate effectively in a global economy. Embedding generic skills in the accounting curriculum has been acknowledged as an appropriate means of addressing the need to provide ‘knowledge professionals’ to meet the needs of a global business environment. Personal Transferable Skills in Accounting Education illustrates how generic skills are being embedded and evaluated in the accounting curriculum by academics from a range of perspectives. Each chapter provides an account of how the challenge of incorporating generic skills in the accounting curriculum within particular educational environments has been addressed. The challenges involved in generic skills development in higher education have not been limited to the accounting discipline. This book provides examples which potentially inform a wide range of discipline areas. Academics will benefit from reading the experiences of incorporating generic skills in the accounting curriculum from across the globe. This book was originally published as a themed issue of Accounting Education: an international journal.

There is no doubt that accounting education scholarship and research in Australia is not only thriving, but is amongst the best in the world. Nor is there any doubt that Australian scholars in this field punch well above their weight within the international arena. This book is not derived from a conventional special issue (i.e. one focussing on a specific theme, such as audit education, communication in accounting education, or the interface between accounting education and professional training). Instead, it presents a collection of leading edge contributions to accounting education research from Australian scholars on topics which have international relevance. These topics reflect the typical breadth of research in this field being undertaken in Australia - including coverage of students’ conceptions of accounting work, the impact of entry mode on accounting students’ approaches to learning, listening skills in accounting practice, and student’s performance in online accounting courses.Taken together, the contents of this book will help to enhance the educational base of accounting practice by providing guidance to educators in improving their pedagogic practice.This book was originally published as a special issue of Accounting Education: an international journal.

Accounting, often described as "the language of business", requires a diverse set of written, listening and oral communication skills if those who practise it are to be effective. Given the pace of change relating to, for example, the evolution of international accounting standards and the demands for greater transparency, accountants must be clear, responsive, and audience-focussed communicators.Employers of accountants consistently comment on the need for their new graduate recruits and trainees to have strong written, oral, and interpersonal communication skills. In this light, accounting educators face the challenge of designing and delivering programmes that reflect professional expectations on the part of employers and clients, and educating students on how to make informed communication choices in order to achieve desired results and to build good working relationships.The chapters in this book deal with such topics as accounting students’ perceptions of oral communication skills; competence-based writing skills; and the development of listening skills.This book is derived from articles originally published in Accounting Education: an international journal.

Over many decades the global development of professional accounting education programmes has been undertaken by higher education institutions, professional accounting bodies, and employers. These institutions have sometimes co-operated and sometimes been in conflict over the education and/or training of future accounting professionals. These ongoing problems of linkage and closure between academic accounting education and professional training have new currency because of pressures from students and employers to move accounting preparation onto a more efficient, economic and practical basis. The Interface of Accounting Education and Professional Training explores current elements of the interface between the academic education and professional training of accountants in Australia, New Zealand, South Africa and the UK. It argues for a reassessment of the considerations and requirements for developing professional accounting programs which can make a student: capable of being an accountant (the academy); ready to be an accountant (the workplace); and professional in being an accountant (the professional bodies). This book was originally published as a special issue of Accounting Education: An International Journal.

An annual prize is awarded for the best paper appearing in Accounting Education: an international journal, and this book contains the prize-winning papers for every year from 1992 to 2012.The journal’s primary mission since the first issue was published in March 1992 has been to enhance the educational base of accounting practice, and all the papers in this book relate to that mission. These papers, reporting on research studies undertaken by accounting education scholars from around the world, build on research findings from the broader domain of education scholarship and embrace a wide array of topics – including: curriculum development, pedagogic innovation, improving the quality of learning, and assessing learning outcomes. Of particular interest are three themes, each of which runs through several of the papers: students’ approaches to learning and learning style preferences; ethics and moral intensity; and innovation within the accounting curriculum.Accounting educators will find many ideas in the book to help them in enriching their work, and accounting education researchers will be able to identify many points of departure for extending the studies on which the papers report – whether comparatively or longitudinally.This book is a compilation of papers originally published in Accounting Education: an international journal.

Strategic Marketing Planning concentrates on the critical planning aspects that are of vital importance to practitioners and students alike. It has a clear structure that offers a digest of the five principal dimensions of the strategic marketing planning process. Leading authors in this sector, Gilligan and Wilson offer current thinking in marketing and consider the changes it has undergone over the past few years. Updated information in this new edition includes: * Changing corporate perspectives on the role of strategic marketing activity* Changing social structures and the rise of social tribes * The significance of the new consumer and how the new consumer needs to be managed * New thinking on market segmentation* Changing routes to market* Developments in e-marketing * Changing environmental structures and pressures