The Economics and Politics of Accounting PDF Download
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Author: Christian Leuz
Publisher: Oxford University Press, USA
ISBN: 9780199286782
Category : Business & Economics
Languages : en
Pages : 448
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Book Description
For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework. In this book, international scholars address a number of important questions about the role of accounting in society.
Author: Christian Leuz
Publisher: OUP Oxford
ISBN: 0191536830
Category : Business & Economics
Languages : en
Pages : 434
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Book Description
Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Author: Dennis C. Mueller
Publisher: Cambridge University Press
ISBN: 0521306930
Category : Business & Economics
Languages : en
Pages : 392
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Book Description
Discovers that there are persistent differences in market power among large U. S. companies by analyzing data for the 1000 largest manufacturing firms in 1950 and 1972. Considers the influence of risk, sales, diversification, growth and managerial control on long run profitability.
Author: Michael L. Barnett
Publisher: Oxford University Press, USA
ISBN: 0199596700
Category : Business & Economics
Languages : en
Pages : 523
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Book Description
The Handbook offers a diverse set of scholarly perspectives on the nature of corporate reputation: what it is, where it comes from, and how it may be managed to create and protect corporate as well as societal value. Written and organized in an accessible way, it assesses the current state of the field and provides guidance for future research.
Author: Muji Setiyo
Publisher: European Alliance for Innovation
ISBN: 1631903152
Category : Social Science
Languages : en
Pages : 1516
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Book Description
The Covid-19 pandemic has changed our activities, like teaching, researching, and socializing. We are confused because we haven’t experienced before. However, as Earth's smartest inhabitants, we can adapt new ways to survive the pandemic without losing enthusiasm. Therefore, even in pandemic conditions, we can still have scientific discussions, even virtually. The main theme of this symposium is "Reinforcement of the Sustainable Development Goals Post Pandemic" as a part of the masterplan of United Nations for sustainable development goals in 2030. This symposium is attended by 348 presenters from Indonesia, Malaysia, UK, Scotland, Thailand, Taiwan, Tanzania and Timor Leste which published 202 papers. Furthermore, we are delighted to introduce the proceedings of the 2nd Borobudur Symposium Borobudur on Humanities and Social Sciences 2020 (2nd BIS-HSS 2020). We hope our later discussion may result transfer of experiences and research findings from participants to others and from keynote speakers to participants. Also, we hope this event can create further research network.
Author: Panwar, Upendra Singh
Publisher: IGI Global
ISBN: 1522501444
Category : Business & Economics
Languages : en
Pages : 529
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Book Description
Economic growth is directly impacted by a multitude of different industries; in recent years, the service industry has emerged as a significant contributor to the global economy. As such, the effective management of this sector has become a widely studied topic. The Handbook of Research on Promotional Strategies and Consumer Influence in the Service Sector is an authoritative reference source for the latest research on emerging methods for innovative service design and delivery, examining how growing customer expectations and global competition has influenced this industry. Featuring quality factors, marketing tools, and the effects of consumer behavior, this publication is ideally suited for researchers, professionals, and academicians actively involved in the service industry.
Author: Isabel-María García-Sánchez
Publisher: Cambridge Scholars Publishing
ISBN: 1527524434
Category : Business & Economics
Languages : en
Pages : 252
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Book Description
The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.
Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
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Book Description
Author: Paiva, Inna Sousa
Publisher: IGI Global
ISBN: 1799821307
Category : Business & Economics
Languages : en
Pages : 369
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Book Description
Over the last few years, we have witnessed the enormous success of corporate social responsibility and business all over the world. These developments, including those in which governments foster both growth through entrepreneurship and achievement of sustainable development by creating tools for worldwide impact to reconcile business interests with the demands of communities, have been unequivocal concerning job and wealth creation. Replacing short-term visions, however, has become instrumental to business success throughout the industry. Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance is a pivotal reference source that explores corporate social responsibility through the lens of entrepreneurship and firm performance in an effort to change the approach towards long-term growth. While highlighting topics such as risk management, stewardship theory, and CEO duality, this publication explores contributions to societal welfare and methods of business creation. This book is ideally designed for managers, executives, human resources professionals, entrepreneurs, developers, academicians, researchers, industry professionals, and students.
Author: Rob Gray
Publisher: Financial Times/Prentice Hall
ISBN: 9780131758605
Category : Industries
Languages : en
Pages : 332
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Book Description
The underlying theme of Accounting and Accountability remains the role of corporate social and environmental reporting in meeting the demands for greater corporate social responsibility and accountability. However, transformations in the social climate coupled with developments in critical accounting theory have necessitated a substantial change in content. In advocating corporate social reporting as a practical and ethical alternative to conventional accounting practice, the text presents a stimulating and candid perspective on the changes and challenges within. Accounting and Accountability is written for practitioners, academics, researchers and students of financial accounting and reporting, accounting theory and accounting ethics.
Author: Sara Trucco
Publisher: Springer
ISBN: 3319187236
Category : Business & Economics
Languages : en
Pages : 153
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Book Description
This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.
