SpringerBriefs in Accounting – serie
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11 produkter
11 produkter
721 kr
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This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the power of data-driven customer insights in management accounting and financial reporting systems. While academic research in Marketing has developed increasingly sophisticated analytical tools, the role of customer analytics as a source of value creation from an Accounting and Finance perspective has received limited attention. The authors aim to fill this gap by blending interdisciplinary academic rigor with practical insights from real-world applications. Readers will find thorough coverage of advanced customer accounting concepts and techniques, including the calculation of customer lifetime value and customer equity for internal decision-making and for external financial reporting and valuation. Beyond a professional audience, the book will serve as ideal companion reading for students enrolled in undergraduate, graduate, or MBA courses.
611 kr
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Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency.
721 kr
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Although the concept “Cash is King” is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business.
New Public Management (NPM) and the Introduction of an Accrual Accounting System
A Case Study of an Italian Regional Government Authority
Häftad, Engelska, 2020
556 kr
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In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector.
556 kr
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Focusing on the controlling management method, this book considers the conditions that must be met within a given organization in order for controlling to achieve the desired level of product quality, allowing it to enhance the performance of the organization as a whole.The book describes the influence of each identified group of conditions on the Controlling Effectiveness Model and includes empirical research, conducted at various organizations operating in Poland, that verifies its theoretical assumptions. In terms of analyzing the empirical data, description and statistical inference methods were used, such as students’ t-test scores for independent samples, non-parametric r-Pearson correlation and linear regression analysis. Additionally, the book includes moderators and mediators executed using Process Macro for SPSS by Hayes, and multigroup path analysis executed using SPSS AMOS.
556 kr
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Focusing on European banks, the book investigates whether the characteristics of national supervision affect bank propensity to smooth income, also considering the potential role of bank business models.
Accounting Conservatism and the Stock Market
Insights from Three Decades of Research and New Evidence from the Italian Setting
Häftad, Engelska, 2024
556 kr
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This book comprehensively examines accounting conservatism and its relationship with the stock market. Furthermore, the book presents novel empirical findings on conservatism's impact on the Italian stock market during the Covid-19 pandemic.
556 kr
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Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.
666 kr
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This book focuses on the accounting change processes that drive integrated reporting in the public sector. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report.
556 kr
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This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement.
Audit Reporting for Going Concern Uncertainty
Global Trends and the Case Study of Italy
Häftad, Engelska, 2018
556 kr
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This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.