SAGE Library in Accounting and Finance - Böcker
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3 produkter
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Since the 1970s, a burgeoning role has emerged for public sector accounting in reporting many non-financial measures of government performance. This collection brings together literature from diverse sources to cover:Volume One: Introduction, Budgeting and Performance Measurement: budgeting policies; performance budgeting; budgetary control.Volume Two: Financial Accounting and Reporting: policy-making; conceptual frameworks; budgetary accounting; accrual budgeting and accounting.Volume Three: Auditing: policy-making; conceptual frameworks; budgetary accounting; accrual budgeting and accounting.Volume Four:Comparative International Studies: budgeting; financial accounting and reporting; auditing.An introduction by the editor covering Volumes One to Three deals with governance, public money and performance measurement, while the introduction to Volume Four looks at comparative international research issues.
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The term "accounting theory" has several definitions. For the purposes of major reference collection, accounting theory is here broadly defined as the basic assumptions, definitions, principles and concepts - and how we derive them - that underlie accounting rule making by a legislative body as well as the reporting of financial information. The major work starts with a philosophical overview of accounting, including accounting theory. Among the issues examined are whether accounting is an art or a science and whether or not it can be value free. Also examined is the question of whether any "preconditions" are necessary to establish a viable approach to accounting theory. The set then goes on to touch on the following themes: informally developed concepts; conceptual frameworks; accounting for changing prices; applied accounting theory; agency theory (also called contract theory); the true and fair view, or principles-based versus rules-based standards; and international accounting and convergence.
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The study, teaching and practice of social and environmental accounting has grown steadily over the last 40 years in both developed and emerging economies. Researchers entering the field today are faced with a complex and demanding landscape, as the impetus on the world of accounting and finance to understand the social justice agenda becomes stronger. Drawing on a carefully selected range of sources that balance history with urgency and the mainstream with innovation, this four-volume set aims to equip students, teachers and researchers with a deep primer in the essentials of the field, and encourage them to challenge and further develop those ideas.It contains 80 key articles, selected from across the literature on social and environmental accounting, reprinted together for the first time. Compiled and introduced by an editorial board of wide experience and renown in the professional, governmental and academic spheres, this work is an essential resource for libraries, academics, researchers and practitioners with an interest in accountancy or the rapidly expanding social and environmental agenda.