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Author: Gregory B. Waymire
Publisher: Now Publishers Inc
ISBN: 1601981600
Category : Business & Economics
Languages : en
Pages : 186
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Book Description
Accounting is an Evolved Economic Institution summarizes accounting history over the past ten thousand years and can be used as a primer of accounting history.
Author: Gregory B. Waymire
Publisher: Now Publishers Inc
ISBN: 1601981600
Category : Business & Economics
Languages : en
Pages : 186
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Book Description
Accounting is an Evolved Economic Institution summarizes accounting history over the past ten thousand years and can be used as a primer of accounting history.
Author: Gregory B. Waymire
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
We consider accounting from an evolutionary perspective. Accounting encompasses the creation of transactional records, the summarization of records in t-accounts, and the preparation of audited financial statements. Accounting's history spans at least 10,000 years dating back to the first human settlements in ancient Mesopotamia. Our focus is on the study of accounting history in three ways: providing useful thoughts experiments valuable to researchers interested in the development of modern practices, the use of historical data to test formal hypotheses about the origins of accounting practices, and the development of theories and related empirical evidence that explain accounting based on evolution and ecological rationality. Within this third area, we describe the basis for hypotheses and empirical analyses concerning six issues: (1) the emergence of recordkeeping, (2) the effect of double-entry bookkeeping on the scale and scope of economic organization, (3) the spontaneous emergence of norms of practice in accounting, (4) the impact of law, regulation, and taxation on accounting, (5) the demand for broad principles in evaluating accounting method choices, and (6) the relation between economic crises and major discontinuities in accounting practice.
Author: Daniel P. Tinkelman
Publisher: Routledge
ISBN: 131735320X
Category : Business & Economics
Languages : en
Pages : 854
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Book Description
Introductory Accounting adopts a measurement approach to teaching graduate students the basics of accounting. Integrating both financial and managerial principles from the U.S. and around the globe, it links accounting to other areas of business (such as finance, operations, and management). Providing students with the context to understand how and why accounting is a valuable part of business, readers will gain an understanding of accounting’s role in financial analysis and managerial decision-making. Tinkelman discusses accounting as an imperfect measurement system, offering guidance on how quantitative data can benefit analysts and managers when used with an understanding of its limitations. The book is strongly grounded in research, and also draws on plenty of examples and cases to bring these issues to life. The conversational style of Introductory Accounting will appeal to MBA students, while key terms and illustrative problems make assignments easy for instructors. Additional materials for students and instructors are available on the book’s companion website.
Author: H. Kent Baker
Publisher: John Wiley & Sons
ISBN: 0470499117
Category : Business & Economics
Languages : en
Pages : 773
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Book Description
A definitive guide to the growing field of behavioral finance This reliable resource provides a comprehensive view of behavioral finance and its psychological foundations, as well as its applications to finance. Comprising contributed chapters written by distinguished authors from some of the most influential firms and universities in the world, Behavioral Finance provides a synthesis of the most essential elements of this discipline, including psychological concepts and behavioral biases, the behavioral aspects of asset pricing, asset allocation, and market prices, as well as investor behavior, corporate managerial behavior, and social influences. Uses a structured approach to put behavioral finance in perspective Relies on recent research findings to provide guidance through the maze of theories and concepts Discusses the impact of sub-optimal financial decisions on the efficiency of capital markets, personal wealth, and the performance of corporations Behavioral finance has quickly become part of mainstream finance. If you need to gain a better understanding of this topic, look no further than this book.
Author: Richard P. Brief
Publisher: Routledge
ISBN: 113560942X
Category : Business & Economics
Languages : en
Pages : 324
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Book Description
First published in 1996. The relationship between the present discounted value of future cash flows and discounted excess earnings should be viewed as a mathematical property of a double-entry book[1]keeping system based on clean surplus. The purpose of this anthology is to facilitate future research by highlighting these historical developments and by showing how more recent theoretical and empirical research fits into the earlier history. The book is divided into four sections: historical overview; analytical properties of clean surplus; the theory of the clean surplus equation; and empirical implications.
Author: Stacey-Ann Wilson
Publisher: Informing Science Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 218
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Book Description
The small island developing states of the Caribbean have been slowing adopting initiatives and technologies that will bring them closer to their aspirations of being robust digital societies. The authors of this volume are academics and technologists who are actively engaged in the Caribbean technology for development ecosystem. This volume explores three broad themes: the political economy of developing intelligent economies in the Caribbean; culture and the intelligent economy, specifically, how Caribbean creative industries and technology can be leveraged in this new environment; and business and the intelligent economy, with special focus on the gig economy, business intelligence, agriculture, makerspaces, and corporation innovation.
Author: Malcolm Smith
Publisher: SAGE
ISBN: 1529787548
Category : Business & Economics
Languages : en
Pages : 409
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Book Description
This unique and popular text, now in a sixth edition, clearly and succinctly guides Accounting students and researchers in their understanding and conducting of research from conception to completion, across a wide range of research methods, including quantitative, qualitative and mixed-methods research. This latest edition provides new and extended coverage, including the role and impact of social media, big data analytics, data mining, and emerging and disruptive technologies, such as Blockchain. There is also a renewed focus on the role of ethics in Accounting research. This text remains essential reading for those completing a research methods course, project/dissertation or other form of individual study in Accounting. Malcolm Smith was Foundation Professor of Accounting at the University of South Australia.
Author: Zahirul Hoque
Publisher: Taylor & Francis
ISBN: 131738024X
Category : Business & Economics
Languages : en
Pages : 566
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Book Description
Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.
Author: Emile Garcke
Publisher:
ISBN:
Category : Factories
Languages : en
Pages : 296
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Book Description
Author: Victoria Krivogorsky
Publisher: Routledge
ISBN: 1315468638
Category : Business & Economics
Languages : en
Pages : 206
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Book Description
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 financial stability, and corporate governance, and a multi-step approach is needed to fully appreciate the causes and effects of this event. This book engages the separate strands of literature to advance a more holistic understanding of whether and how the national institutional environments in selected countries around the world has been changed after the crisis. Institutions and Accounting Practices after the Financial Crisis: International Perspective sets out a framework for the analysis of institutional environments and accounting practices in in selected countries around the world during the pre-crisis period, followed by an examination of the impact of the crisis. It scrutinizes the changing roles of debt and equity markets; the shift in accounting practices and capital financing choices due to the economic downturn; and the lessons that can be obtained from the financial crisis, while considering the institutional architecture of international business environments. This ongoing process of integration and globalization increases interdependence between world markets, and allows shocks to propagate across national and continental lines, making the understanding of international markets vitally important to American investors. Aimed at primarily researchers, academics and students in the fields of international accounting, management and finance, Institutions and Accounting Practices after the Financial Crisis: International Perspective will additionally be of value to practitioners and policy makers, supplying them with information regarding the changes in accounting practices and risk evaluation due to the crisis.
