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Research Handbook on Accounting and Ethics by
This Research Handbook focuses on the collective ethical issues facing the accounting profession, as well as the users of services provided by accountants today. Providing an overview of contemporary accounting and ethics issues around the world, the Research Handbook on Accounting and Ethics discusses the ethical considerations involved in each of the major areas of activity in accounting, including external and internal auditing, tax, forensic accounting, and governance. Chapters feature discussions on the ethical implications of artificial intelligence and data analytics in accounting, the effectiveness of anti-corruption agencies in Africa, and accounting ethics education in Hong Kong and Macau. It also proposes new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives. Offering discussions on a wide range of topics and research methods, this Research Handbook will be essential reading for students and scholars in accounting ethics and business ethics. Accounting standards setters, policymakers, practitioners, and regulators will find this a useful resource for encouraging reflection on the ethical ramifications of their professional duties.
Financial Accounting by
Banking and Finance, Financial Accounting, B.Com
Handbook of Big Data and Analytics in Accounting and Auditing by
This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than ever. All the chapters in this handbook provide both retrospective and contemporary views and commentaries by leading and knowledgeable scholars in the field, who offer unique insights on the changing role of accounting and auditing in today's data and analytics driven environment. Aimed at academics, practitioners, students, and consultants in the areas of accounting, auditing, and other business disciplines, the handbook provides high-level insight into the design, implementation, and working of big data and data analytics practices for all types of organizations worldwide. The leading scholars in the field provide critical evaluations and guidance on big data and data analytics by illustrating issues related to various sectors such as public, private, not-for-profit, and social enterprises. The handbook's content will be highly desirable and accessible to accounting and non-accounting audiences across the globe.
Accounting and Causal Effects by
v.: digital
Competence development in controlling and management accounting [electronic resource]: with systematic personnel development to success by
Summary: The book serves as a guideline for systemic personnel development in controlling and management accounting of nationally and internationally active companies based on a targeted development of competences. In particular, the challenges posed by digitalization and globalization are considered and substantiated with the help of empirical studies. The goals of systematic personnel development are the formation of high-performance teams in controlling as well as the identification of personal career paths on the way to top management tasks as CFO. The focus of the personnel development model is on the transfer of the competence-oriented development approach, which, in addition to the traditionally considered technical and methodological competences, also takes into account social and personal competences as well as additional digital and intercultural competences. The book is rounded off by methods to make an inventory of the current state, the definition of a target state to strive for, a discussion of suitable further training measures and a review of the level of competence achieved.
Wiley GAAP 2023 by
The gold standard in US GAAP resources—fully revised to reflect the latest pronouncements US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2023 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics—including all the latest updates. Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter. Extensively updated to reflect all current US GAAP changes, this invaluable practice resource: Reviews all the latest changes to accounting principles Offers expert guidance on complex issues raised by specific pronouncements For ease of research, includes topic-specific chapters and comprehensive cross-references Illustrates how each standard applies to common, real-world scenarios Clarifies how to implement each standard with numerous practical examplesThe 2023 edition includes the latest revisions to standards on credit losses, leases, derivatives, and more, plus guidance on a new FASB Codification topic on government assistance. Non-compliance with GAAP is not an option for effective accounting and financial professionals. Wiley GAAP 2023 is your one-stop resource for staying current with constantly evolving guidelines and delivers the insight and guidance you need. BONUS: Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures!
Research Handbook on Accounting and Ethics by
This Research Handbook focuses on the collective ethical issues facing the accounting profession, as well as the users of services provided by accountants today. Providing an overview of contemporary accounting and ethics issues around the world, the Research Handbook on Accounting and Ethics discusses the ethical considerations involved in each of the major areas of activity in accounting, including external and internal auditing, tax, forensic accounting, and governance. Chapters feature discussions on the ethical implications of artificial intelligence and data analytics in accounting, the effectiveness of anti-corruption agencies in Africa, and accounting ethics education in Hong Kong and Macau. It also proposes new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives. Offering discussions on a wide range of topics and research methods, this Research Handbook will be essential reading for students and scholars in accounting ethics and business ethics. Accounting standards setters, policymakers, practitioners, and regulators will find this a useful resource for encouraging reflection on the ethical ramifications of their professional duties.
Wiley Practitioner's Guide to GAAS 2023 by
The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2023 The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards—or GAAS—under which U. S. audits are conducted. Auditors must comply with and understand every aspect of GAAS to comply with AICPA standards. As a result, it is crucial for CPAs to be up to date on all applicable guidelines, rules, and regulations. Wiley Practitioner's Guide to GAAS 2023 delivers a thorough description and analysis of not only auditing standards—SASs—but also SSAEs, SSARSs, and the Interpretations necessary to fully understand all the latest professional standards. The 2023 Guide offers the most recent revisions to the standards, including those on: Audit evidence Auditing accounting estimates Use of pricing evidence Inquiries of predecessor auditors Quality management Materiality, SSAE direct examination engagements, and Practitioner's review reports. Practical direction on the steps necessary to help you comply with GAAS Comprehensive guidance on the entire auditing process, from start to finish Explanations of all attestation and review, compilation, and preparation standards A glossary of relevant terminology for each subjectIt explains the standards clearly and accurately, providing explicit information on how to conduct your engagements efficiently, effectively, and properly—all in one resource. In addition, Wiley Practitioner's Guide to GAAS 2023 provides readers with: A crucial resource for accountants and auditors who are looking for a comprehensive explanation of the information used daily, Wiley Practitioner's Guide to GAAS 2023 is an invaluable resource written to save you time and simplify your compliance with professional standards.
Accounting Fundamentals by
Banking and Finance
Advances in Management Accounting by
Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline. Containing a diverse range of authors from Australia, China, Germany, New Zealand, Singapore, South Africa, the United Kingdom and the United States of America, this theoretically sound and practical research has a cutting-edge, wide-reaching appeal. Showcasing chapters on performance measurement, management control, incentive compensation and budgeting, this edited collection appeals particularly to management accountants in practice, analysing topics such as the effects that narcissism, psychological pressure, honesty, fairness, service quality and corporate social responsibility have on both performance and the roles of management accountants. Advances in Management Accounting (AMA) publishes thought-provoking volumes that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The series seeks thoughtful, well -developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome.
Taxation in Finance and Accounting by
Taxation is becoming more and more relevant for firms and managers decisions, mainly due to the impacts of taxation on firms and projects performance, profitability and value. This book provides an introductory overview of taxation in the fields of finance and accounting. It covers several fundamental topics of taxation, such as income, corporate and value add tax, and tax planning and management, international taxation, EU tax harmonization and transfer prices. This book intends to provide the readers with an understanding of the main concepts and principles of these topics, regardless of specific country contexts in law. With this book, readers will be able to understand the fundamentals of taxation at a conceptual and practical level. By using theory and practical examples, readers will understand taxation at a broader level, without being concerned about country-specific issues.
Responsible Finance and Accounting by
The UN Sustainable Development Goals, an increasing interest in Environmental, Social, and Governance factors, the climate crisis, stakeholder pressure, the lessons of corporate scandals, and the COVID-19 pandemic have triggered a massive change in how companies approach finance and accounting practices. From being a ‘nice-to-have'to becoming a ‘must-have', Responsible Finance and Accounting positions itself as a key pillar in tomorrow's better world for business, society, and planet. In this book, leading researchers and practitioners in the field of corporate social responsibility, from the schools and corporate partners of the Council on Business & Society, give you key insights into green finance and social and environmental reporting, national, international and corporate stakes in green taxonomy and carbon tax, and triple capital accounting. It also details how to model effective and low-cost social impact reporting, ethics in finance and accounting, and strategies for microfinance and finance-related social innovation. Each insight is accompanied by key takeaways, food for thought, and micro-case study sections. This accessible book will be a valuable resource for scholars, instructors, and upper-level students across finance and accounting as well as corporate social responsibility and business ethics. It will also serve as a guide for professionals aiming to deepen their understanding of new finance and accounting practice.
Principles of Knowledge Auditing by
A comprehensive theoretical and practical guide to the operating principles of knowledge auditing, illustrated with numerous case studies.A knowledge audit provides an “at a glance” view of an organization's needs and opportunities. Its purpose is to improve an organization's effectiveness through a better understanding of the dynamics and levers of knowledge production, access, and use. However, this developing field is hampered by the lack of a common language about the origins and nature of knowledge auditing. In Principles of Knowledge Auditing, Patrick Lambe integrates the theory and practices of the field, laying out principles and guidelines for a clearer and more pragmatic approach to knowledge auditing that makes it more accessible to practitioners and researchers.Lambe examines knowledge auditing in the context of the development of communications, information, and knowledge management in the twentieth century. He critiques and clarifies ambiguities in how knowledge audits are approached and described, as well as how the results are conveyed within organizations. He discusses the benefits and risks of knowledge management standards. Knowledge auditors, he says, need a common frame of reference more than they need standards. Standards have their uses, but they provide only markers and sign posts and are poor representations of the richness of the landscape. He concludes with a set of guiding principles for practitioners.
Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector by
'Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including the private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians'--
A Concepts-Based Introduction to Financial Accounting 7e by
Accounting literature refers to the procedural and conceptual approaches in the teaching of an introductory accounting course. This book integrates these two approaches by teaching students to understand the why, before considering the how of accounting. The pedagogical philosophy used here is referred to as the ‘concepts model', hence the title. This impacts on both the order of teaching the topics as well as how various topics are taught. The effect of the concepts-based approach is particularly evident in the chapters that relate to the accounting process which give students a complete, conceptual understanding of the underlying transactions before applying the accounting equation and then only processing the transactions through bookkeeping entries. By this means, students are able to acquire a conceptual understanding of each topic before considering the procedural aspects. The seventh edition of A Concepts Based Introduction to Financial Accounting is up to date with the requirements of the 2018 as well as the current requirements of International Financial Reporting Standards (IFRS). This book is accompanied by Questions, Exercises and Problems in Financial Accounting: A Concepts-based Introduction by the same author.
AQS - Accounting Questions for Students by
First year accounting book for students
Financial Management and Accounting in the Public Sector by
The importance of public financial management for the health and wellbeing of citizens became dramatically apparent as governments sought to respond to the coronavirus pandemic in 2020. Now, governments and other public sector organizations face the challenge of recovering from the pandemic whilst also seeking to achieve Sustainable Development Goals, with squeezed budgets and ever-increasing demands for public services. Public sector managers are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of public financial management to help those managers to deliver programmes, projects and services that are value for money. As the author puts it, managing public money is an art, not a science. This third edition has been revised and updated throughout, offering: a structure that is more clearly linked to the stages of the public financial management cycle greater coverage of transparency and accountability issues a broader view of public procurement to include goods, works and services and effective contract management; and an increased focus on public spending in the context of a post-COVID environment. With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, discussion questions and exercises, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Descriptive Accounting IFRS Focus by
The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).
Understanding Supply Chain Digitalization Through Actor-Network Theory by
Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Exploring the first agro-food European case of blockchain application for supply chain management, this research work is among the pioneers in analysing the interaction between this new technology and traditional management accounting and control practices.
Assurance, Risk and Governance: An International Perspective 3e by
Assurance, risk and governance: An international perspective provides a comprehensive reference for students of assurance practices and practitioners. The book explains the technical functioning of assurance processes at an advanced level using a principles-based approach aligned with International Standards on Auditing. This is complemented by a review of the leading academic research to provide readers with an easy-to-understand overview of the latest developments in external audit and related assurance services.
Management accounting by
Management accounting Management accounting gaat over het verschaffen van (vooral financiële) informatie aan de leiding van organisaties. Deze informatie stelt het management in staat om verantwoorde beslissingen te nemen en het bedrijfsproces te beheersen. De ondertitel Berekenen, beslissen, beheersen refereert aan de in het boek gehanteerde driedeling: het berekenen van kostprijzen, het maken van beslissingscalculaties en het beheersen van bedrijfsprocessen. Management accounting wordt steeds in relatie tot andere vakgebieden behandeld. Niet alleen bedrijfseconomische vakgebieden zoals externe verslaggeving en financiering, maar ook algemene economie, statistiek, organisatiekunde en psychologie. Hoewel een boek over management accounting natuurlijk kwantitatief van aard is, staat de informatieve waarde die de berekende cijfers voor het management hebben, centraal. Management accounting is een studieboek op hbo/wo-niveau voor met name bedrijfseconomische opleidingen. Omdat het gebruik van boekhoudkundige technieken is vermeden, kan het boek ook ingezet worden in opleidingen waarin bedrijfseconomie geen hoofdvak is, zoals commerciële economie, bedrijfskunde en techniek. Aan het eind van ieder hoofdstuk zijn theorievragen, meerkeuzevragen en vraagstukken opgenomen, die toetsen of de student inzicht heeft in de strekking van de theorie en vaardigheid heeft in het toepassen van de verschillende accountingtechnieken.
SILKE: South African Income Tax 2024 by
The objective of this title is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general tax practitioners.
Financial and management accounting an introduction by
Get a critical understanding of the'why'behind the'what'in Financial Management Accounting. Financial & Management Accounting: An Introduction, 8th edition is a core textbook in the field, written by leading expert teacher in Accounting, Pauline Weetman. An essential learning resource for undergraduates on Business Studies degrees, Accounting courses, or MBA students and professionals, this comprehensive introduction will provide the foundation you need for your course, presenting a more critical approach to the subject. The eighth edition of the text retains all the features that have contributed to the book's popularity: with its clear and accessible writing style, focus on the accounting equation, and extensive use of real-world case studies, the book aims to guide you through the'why'and not just the'what'of financial and management accounting. Key features include: Definitions and terminology aligned with the 2018 IASB Conceptual Framework Content fully up-to-date with the International Financial Reporting Standards (IFRS) New case studies giving examples from real-world companies Focus on specific knowledge outcomes with end-of-chapter self-evaluation Questions graded according to difficulty, allowing you to test your understanding Activities aligned to each section of a chapter, encouraging students to explore and consider issues from different viewpoints With a range of activities throughout the chapters that encourage you to explore and consider issues from different viewpoints, this market-leading text is a fundamental learning resource and introduction to the field.
GAAP: graded questions : questions on international financial reporting standards, 2024-2025 by
A leading book of questions on financial accounting.
Accounting for Colonialism by
This book examines qualitatively and quantitatively the exploitation of Africa through six centuries of colonialism and imperialism. The contributions build on previous qualitative analyses. The chapters introduce new ways to measure some of the coerced income and wealth transfers to Europe and North America through systematic underpayments and overcharges. This wealth was wrongfully accumulated using many forms of their abuse of dominance. The book provides estimates that will be helpful to understanding the growing debate on "reparations." This also contributes to rethinking international development assistance policy. It helps establish a basis for improved estimates of the gains from past and current practices that worked against African economic, social, and political institutions and systems. This edited volume showcases a variety of scholars with diverse perspectives and establishes, for the first time, the extent of wrongful benefits and damages from 600 years of international harm to the African continent.
MANAGEMENT AND COST ACCOUNTING by
This bestseller text offers clear, simple-to-understand and comprehensive coverage of management and cost accounting. Management and Cost Accounting, 8th edition brings together techniques, concepts and practices in a way that is readable and with language that is easy to follow. Keeping its international focus, the text includes a wealth of case studies featuring companies from around the world, and offers up-to-date coverage of the most contemporary aspects affecting management accounting today, such as a greater emphasis on sustainability, as well as AI, automation and other technologies. Packed with illustrations, examples and real-life applications, this book will help you learn about the aspects of management accounting that are essential in your study and your future performance in the workplace. Key Features Up-to-date coverage of the impact of digitalisation and application of new technologies, including blockchain systems, artificial intelligence and more. Sustainability practices are now given more space with new examples covering topics such as renewable energy and initiatives to lessen environmental impact. A wealth of resources, including professional accountancy practice exercises, and end-of-chapter questions, provide opportunities to learn and develop exam ability. A range of new real-life applications in ‘Concepts in Action'boxes show how managers use accounting techniques in the business world. Harvard Business School and other cutting-edge case studies illustrate how management accounting is deployed in different types of enterprise across the globe. Also available with MyLab Accounting MyLab® is the teaching and learning platform that combines trusted author content with digital assessments, help tools to use at point-of-need, and a flexible platform. MyLab Accounting for this book includes over 800 exercises on the topics in the book. If you would like to purchase both the physical text and MyLab® Accounting, search for: 9781292436012 Management and Cost Accounting 8th edition with MyLab Accounting Package consists of: 9781292436029 Management and Cost Accounting 8th edition 9781292435992 Management and Cost Accounting 8th edition MyLab Accounting 9781292436005 Management and Cost Accounting 8th edition eTextbook MyLab® Accounting is not included. Students, if MyLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. MyLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.
The Digitalization of Management Accounting : Use Cases from Theory and Practice by
Digital transformation has companies firmly in its grip. Digitalization has a multidimensional impact on the mangagement accounting function and is changing mangagement accounting processes, controlling methods and the role of the mangagement accountant. This edited work shows how the opportunities of digitalization can be used in a way that adds value to the mangagement accounting function. The authors describe individual dimensions of digitalization in mangagement accounting and convey the necessary fundamentals and concepts. Use cases from controlling practice complement the theoretical foundations and show cross-industry approaches to solutions.
Enhancing Democracy with Coalition Governments and Politics by
Political coalition formation is a global strategy employed by leaders and parties in their pursuit of power. This practice takes on particular significance in post-colonial Africa, where coalition governments have emerged as responses to challenges faced by the electoral base of liberation parties. In countries like Congo Kinshasa, Zimbabwe, Nigeria, Mauritius, South Africa, and the Kingdom of Lesotho, coalition politics serves as a model for conflict resolution and democratic governance. Enhancing Democracy With Coalition Governments and Politics delves into this complex landscape, thoroughly investigating the pivotal role of coalition governments formed both before and after elections. It sheds light on the challenges posed to dominant liberation movements and the urgent need for a radical agenda to address corruption, maladministration, and the abuse of political power. The book focuses on Africa's pursuit of sound electoral democracy and democratic governance. Enhancing Democracy With Coalition Governments and Politics aims to conceptually understand coalition governments, trace their historical evolution in Africa, interrogate the triggers for coalition formation, assess their impact on electoral democracy, and explore coalition politics at both local and national levels. By providing theoretical and empirical insights, the book equips policymakers, practitioners, scholars, and researchers in the fields of Politics, Sociology, Public Administration, and Development Studies with tools to comprehend, form, manage, and sustain political coalitions as vehicles for democratic governance. The book covers a range of topics, from theoretical discourses underpinning coalition politics to factors influencing coalition formation, approaches and models, challenges faced by coalitions, and their impact on service delivery and governance. It explores the nature of coalitions within different regimes, examining conditions for their sustainability and evaluating their democratic implications. This comprehensive analysis, as presented in Enhancing Democracy With Coalition Governments and Politics , addresses the needs of a diverse audience, including policymakers in government, private sectors, and civil society, as well as scholars and researchers in academic institutions specializing in political and social sciences. Ultimately, the book aims to contribute to a deeper understanding of the role of coalition governments in enhancing democracy in various political contexts.
Auditing notes for South African students by
This book has been compiled to assist students at tertiary institutions in South Africa with their studies in auditing.
Graded questions on auditing 2024 by
A collection of graded questions on auditing.
