Download or read book Sustainability Accounting and Accountability written by Delphine Gibassier and published by Routledge. This book was released on 2010-12-14 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting). Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.
Download or read book Accounting Accountants and Accountability written by Norman Macintosh and published by Routledge. This book was released on 2013-04-03 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice. With a wide range of examples and case studies and now available in paperback for the first time, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.
Download or read book The Reckoning written by Jacob Soll and published by Basic Books. This book was released on 2014-04-29 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: A “brilliant” (Los Angeles Review of Books) history of accounting, showing how financial and political accountability has shaped the rise and fall of nations and empires Whether building a road or fighting a war, leaders from ancient Mesopotamia to the present have relied on financial accounting to track their state's assets and guide its policies. Basic accounting tools such as auditing and double-entry bookkeeping form the basis of modern capitalism and the nation-state. Yet our appreciation for accounting and its formative role throughout history remains minimal at best-and we remain ignorant at our peril. Poor or risky practices can shake, and even bring down, entire societies. In The Reckoning, historian and MacArthur "Genius" Award-winner Jacob Soll presents a sweeping history of accounting, drawing on a wealth of examples from over a millennia of human history to reveal how accounting has shaped kingdoms, empires, and entire civilizations. The Medici family of 15th century Florence used the double-entry method to win the loyalty of their clients, but eventually began to misrepresent their accounts, ultimately contributing to the economic decline of the Florentine state itself. In the 17th and 18th centuries, European rulers shunned honest accounting, understanding that accurate bookkeeping would constrain their spending and throw their legitimacy into question. And in fact, when King Louis XVI's director of finances published the crown's accounts in 1781, his revelations provoked a public outcry that helped to fuel the French Revolution. When transparent accounting finally took hold in the 19th Century, the practice helped England establish a global empire. But both inept and willfully misused accounting persist, as the catastrophic Stock Market Crash of 1929 and the Great Recession of 2008 have made all too clear. A masterwork of economic and political history, and a radically new perspective on the recent past, The Reckoning compels us to see how accounting is an essential instrument of great institutions and nations-and one that, in our increasingly transparent and interconnected world, has never been more vital.
Download or read book Accounting Accountability and Society written by Mara Del Baldo and published by Springer Nature. This book was released on 2020-03-31 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.
Download or read book Accounting for the Public Interest written by Steven Mintz and published by Springer Science & Business Media. This book was released on 2013-10-04 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Download or read book Public Sector Accounting Accountability and Governance written by Robyn Pilcher and published by Routledge. This book was released on 2018-07-17 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
Download or read book Accounting and Accountability written by Rob Gray and published by Financial Times/Prentice Hall. This book was released on 1996 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Social Accounting and Public Management written by Stephen P. Osborne and published by Routledge. This book was released on 2010-10-18 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management.
Download or read book Building Corporate Accountability written by Simon Zadek and published by Routledge. This book was released on 2013-11-05 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: The practice of social and ethical accounting is emerging as a key tool for companies in the 1990s in response to calls for greater transparency and accountability to different stakeholders, and as a means for managing companies in increasingly complex situations where social and environmental issues are significant in securing business success. This is the first book to address the practice of social and ethical accounting, auditing and reporting, and its implications for the development of corporate social, ethical and environmental responsibility. It includes ten case studies, as well as an historical overview of the development of social and ethical accounting and reporting. The editors introduce a methodological framework that allows emerging practice worldwide to be analysed, understood and improved; and the case studies are written by the practitioners, giving insight into the experiences described. This innovative book, written by internationally acknowledged leaders in the field, will be of enormous value to business managers, particularly those with responsibility for corporate affairs, human resources, environmental management, financial management, or planning. It will also be a useful text for business students.
Download or read book The Complete CFO Handbook written by Frank J. Fabozzi and published by John Wiley & Sons. This book was released on 2007-11-02 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt: This must-have reference covers all of the major areas of cost accounting and analysis including product costing, relevant costs, cost-volume analysis, performance evaluation, transfer pricing, and capital budgeting. Includes methods of reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing them with standard costs. Equips experienced cost accountants with a reference tool and students with a thorough textbook. Provides numerous examples, succinct language, chapter review, glossary, and appendices. Includes an abundance of exercises, many of which are based on exam questions from the CPA and CMA exams.
Download or read book Accounting for Accountability written by Cooperative Accountability Project and published by . This book was released on 1975 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Governance and Accountability of Financial Institutions written by Jonas Abraham Akuffo and published by Springer Nature. This book was released on 2021-01-06 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: The presence of sound corporate governance in a financial institution is important in maintaining the confidence of both the market and the public. The power that corporate governance holds over the success of some of the largest financial institutions in the world is not to be downplayed. This book methodically assesses the quality of corporate governance and mechanisms of accountability disclosures to various stakeholders. It is further intended to provide fresh insights into some specific corporate governance recommendations to help improve good governance in financial institutions, particularly in the United Kingdom and the EU but will also be applicable to other major economies. It explores what, when and how corporate governance has changed the financial institution functions and corporate executive behaviour by critically reviewing the pre- and post-financial crisis theoretical and empirical literature. Increasingly driven by the nature of complications, complexities and opacity in the operations of financial systems, corporate governance reporting plays an important role in the financial sector. It will provide insights into corporate governance disclosures over a long-term basis. This book should be a valuable asset to support the research of practitioners, students and all academics due to its stimulating and reflective insights into this fascinating topic.
Download or read book Corporate Social Reporting written by Rob Gray and published by Prentice Hall. This book was released on 1987-01-01 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Environmental Accounting Sustainability and Accountability written by Somnath Debnath and published by Sage Publications Pvt. Limited. This book was released on 2019-07-15 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book proposes effective means for sustainable development through ethical accounting and reporting of the use of social and environmental resources.
Download or read book Accounts and Accountability in Late Medieval Europe written by Ionuţ Epurescu-Pascovici and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume stems from a conference organised in November 2018 at theUniversity of Bucharest in the frame of the European Research Councilproject CASTELLANY ACCOUNTS, "Record-keeping, fiscal reform, andthe rise of institutional accountability in late-medieval Savoy: A source-orientedapproach". Both the conference and the volume have received fundingfrom the European Research Council (ERC) under the European Union's Horizon2020 research and innovation programme (grant agreement No. 638436).The volume traces the momentous transformation of institutions and administration under the impact of accounting records and procedures, c. 1250-1500. The focus on the materiality and organising logic of a range of accounts is complemented by close attention to the socio-political contexts in which they functioned and the agency of central and local officials.
Download or read book A Journey in Social and Environmental Accounting Accountability and Society written by Maria Gabriella Baldarelli and published by Cambridge Scholars Publishing. This book was released on 2020-04 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: For those interested in scientific and practical debate about social, environmental and sustainable accountability, the present volume provides such a discussion at the international level, considering the different typologies of companies. There is one common factor between the gas and oil sectors, waste management, and the economy of communion enterprises: they must all be legitimated in a sustainable modern world in order for us to find a new paradigm and give the world the best chance of survival. The contributors to this volume started to discuss these topics during the 7th Italian CSEAR conference held in Urbino, Italy, in 2018 and have continued the debate here, in order to answer necessary questions which will help prevent further environmental destruction.
Download or read book Public Service Accountability written by Peter Murphy and published by Springer. This book was released on 2018-07-17 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: How we manage public services and hold them to account is critically important. Yet austerity, recent changes to accountability frameworks, and the loss of the Audit Commission have created a huge deficit in our understanding of how well services are delivered. The time is thus right to re-examine the state of our vital public services, as well as how we can make them more accountable. This book reopens the debate on what accountability means and provides unique insights into an increasingly complex organizational landscape. It presents a new and innovative way of evaluating public services that should be of use to academics and public servants alike. Synthesising empirical work across local government, health and social care, the police, and fire services, this book also explores the relationship between financial and performance accountability and makes the case for the need for a distinctive sense of public service accountability.
