Routledge Studies in Accounting – serie
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138 produkter
Auditing Transformation
Regulation, Digitalisation and Sustainability
Av Jan Marton, Fredrik Nilsson m. fl.
Häftad, 2025
731 kr
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This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth …
Artificial Intelligence and Accounting
Ethical, Legal, and Social Implications
Av Manjit Kour, Daniel P. Schutte
Inbunden, 2025
2323 kr
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In the dynamic field of accounting, where accuracy and productivity are critical, artificial intelligence (AI) integration has become a game-changer and AI is set to affect every industry. With the speed at which technology is developing, a thorough manual that helps readers understand the complex …
Auditing Theory
Av Ian Dennis
Häftad, 2018
776 kr
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Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that …
Accounting, Innovation and Inter-Organisational Relationships
Av Martin Carlsson-Wall, Håkan Håkansson m. fl.
Häftad, 2020
716 kr
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Successful innovation is a true challenge and especially when today’s companies are intertwined in close inter-organisational relationships and networks with e.g. customers and suppliers. Research has indicated that accounting can play important roles in such innovation processes, but there is …
Bank Regulation
Effects on Strategy, Financial Accounting and Management Control
Av Anna-Karin Stockenstrand, Fredrik Nilsson
Häftad, 2018
776 kr
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Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a …
Cost Management for Nonprofit and Voluntary Organisations
Inbunden, 2019
2600 kr
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In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater …
Philosophy of Management Accounting
A Pragmatic Constructivist Approach
Häftad, 2019
776 kr
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The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through …
Cost Accounting in Government
Theory and Applications
Av Zachary Mohr
Häftad, 2019
746 kr
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Managerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of …
Social Function of Accounts
Reforming Accountancy to Serve Mankind
Av John Flower
Häftad, 2019
776 kr
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Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems.The Social Function of Accounts argues that accountancy, as currently …
Accounting Ethics Education
Teaching Virtues and Values
Av Margarida Pinheiro, Alberto Costa
Inbunden, 2020
2600 kr
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Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on …
Accounting for M&A
Uses and Abuses of Accounting in Monitoring and Promoting Merger
Av Amir Amel-Zadeh, Geoff Meeks
Inbunden, 2020
2600 kr
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Spending on M&A has, in aggregate, grown so fast that it has even overtaken capital expenditure on increasing and maintaining physical assets. Yet McKinsey, the leading management consultancy, reports that "Anyone who has researched merger success rates knows that roughly 70% fail". The idea that …
Accounting Education
A Cognitive Load Theory Perspective
Av Seedwell Tanaka Muyako Sithole, Indra Abeysekera
Häftad, 2019
716 kr
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This book provides a comprehensive and critical overview of learning accounting. It illustrates that when learners need to mentally integrate two or more distinct items of information, it places unnecessary demands on cognitive load. The book discusses the cognitive load theory, which assumes that …
Privatisation of British Rail
How Not to Run a Railway
Av Sean McCartney, John Stittle
Inbunden, 2023
2600 kr
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The privatisation of the British railway industry was a unique political and economic event. An integrated industry was broken-up into numerous component parts and sold off to private sector interests. The result was a highly fragmented industry that was structurally unsound and operationally …
Accounting for M&A
Uses and Abuses of Accounting in Monitoring and Promoting Merger
Av Amir Amel-Zadeh, Geoff Meeks
Häftad, 2021
716 kr
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Spending on M&A has, in aggregate, grown so fast that it has even overtaken capital expenditure on increasing and maintaining physical assets. Yet McKinsey, the leading management consultancy, reports that "Anyone who has researched merger success rates knows that roughly 70% fail". The idea that …
Interventionist Research in Accounting
A Methodological Approach
Häftad, 2022
716 kr
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This book is the first comprehensive methodological guide for accounting researchers on Interventionist Research (IVR). It provides all the fundamental components needed for understanding what IVR is, and how to plan, design, and conduct legitimate intervention studies, which can endure the …
Public Sector Accounting, Accountability and Governance
Globalising the Experiences of Australia and New Zealand
Av Robyn Pilcher, David Gilchrist
Häftad, 2020
716 kr
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Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance.Australia and New …
Accounting Ethics Education
Teaching Virtues and Values
Av Margarida Pinheiro, Alberto Costa
Häftad, 2022
882 kr
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Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on …
Auditor Going Concern Reporting
A Review of Global Research and Future Research Opportunities
Av Marshall A. Geiger, Anna Gold m. fl.
Inbunden, 2021
2600 kr
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Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions …
Auditor Going Concern Reporting
A Review of Global Research and Future Research Opportunities
Av Marshall A. Geiger, Anna Gold m. fl.
Häftad, 2023
671 kr
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Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions …
Managerial Accountant’s Compass
Research Genesis and Development
Av Gary Oliver
Häftad, 2020
746 kr
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This is the first detailed view of the managerial accountant’s role and responsibilities in organization setting. Its aim is to foster role development: the opportunity to work at an advanced level of practice. Accounting studies develop technical skills associated with topics, and, responding to …
History of Corporate Financial Reporting in Britain
Häftad, 2020
746 kr
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A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external …
Corporate Environmental Reporting
The Western Approach to Nature
Häftad, 2021
746 kr
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This book explores corporate environmental discourse by examining a sample of corporate environmental reports through the lens of environmental philosophy. Findings include the predominant use of a dualistic approach towards nature, which highlights the perceived ‘separateness’ of companies from …
Institutions and Accounting Practices after the Financial Crisis
International Perspective
Häftad, 2021
746 kr
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Financial globalization paired with the relaxation of constraints on capital flows between countries before the 2008 crisis, increased merger activities among the World’s largest stock exchanges. The financial crisis of 2008 had a severe impact on the development of equity markets, corporate …
Accounting Ethics Education
Making Ethics Real
Av Alberto Costa, Margarida Pinheiro
Inbunden, 2021
2600 kr
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Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical …
Business Models and Corporate Reporting
Defining the Platform to Illustrate Value Creation
Inbunden, 2021
2600 kr
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This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business …
Role of the Management Accountant
Local Variations and Global Influences
Av Lukas Goretzki, Erik Strauss
Häftad, 2019
746 kr
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There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences …
History and Tradition of Accounting in Italy
Av David Alexander, Stefano Adamo m. fl.
Häftad, 2019
716 kr
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Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale …
Interventionist Management Accounting Research
Theory Contributions with Societal Impact
Av Petri Suomala, Jouni Lyly-Yrjänäinen m. fl.
Häftad, 2019
716 kr
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Interventionist research has been proposed as one way of increasing societal impact of management accounting (MA) research. However, there are no guidelines regarding what sort of phenomena would be the most suitable ones to be studied using research interventions. This book builds on top of the …
Accounting and Emancipation
Some Critical Interventions
Av Sonja Gallhofer, Professor Jim Haslam m. fl.
Inbunden, 2002
2600 kr
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Accounting is a social practice: it should be evaluated in terms of its contribution to a notion of social well-being. In order to do this, this book elaborates a critique of contemporary accounting. The authors encourage those with a close interest in accounting to make the search for a more …
Journey into Accounting Thought
Av Louis Goldberg, Stewart Leech
Inbunden, 2001
2600 kr
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This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of …