Download or read book Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2003-09-30 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a refereed, academic research annual, devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.
Download or read book Advances in Management Accounting written by Laurie L. Burney and published by Emerald Publishing Limited. This book was released on 2019-07-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume of Advances in Management Accounting explores a variety of current issues through rigorous academic research. Topics include the link between CEO compensation and the 2008 financial crisis, the association between performance-based pay and employee honesty, and more.
Download or read book Advances in Quantitative Analysis of Finance and Accounting written by Cheng F. Lee and published by World Scientific. This book was released on 2006 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation. Advances in Quantitative Analysis of Finance and Accounting is an annual publication to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession. The papers in this volume cover a wide range of topics including earnings management, management compensation, option theory and application, debt management and interest rate theory, and portfolio diversification.
Download or read book Advances in Accounting Education written by Bill N. Schwartz and published by Emerald Group Publishing. This book was released on 2008-06-27 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains how faculty members can improve their teaching methods or how accounting units can improve their curricula/programs.
Download or read book Human Resource Accounting written by Eric G. Flamholtz and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updating the book since its last publication in 1985, this new edition of the landmark work on human resource accounting has been substantially revised to reflect the current state of the field through the late 1990s. The economies of many nations are increasingly dominated by knowledge- or information-based sectors driven by highly trained and specialized personnel. Whereas physical capital was of the utmost economic importance in the past, the distinctive feature of the emerging post-industrial economies is an increasing reliance on human and intellectual capital. The growing importance of human capital as a determinant of economic success at both the macroeconomic and microeconomic levels dictates that firms need to adjust to this new economic reality. Specifically, if human capital is a key determinant for organizational success, then investment in the training and development of employees to improve performance is a critical component of this success. This broad socioeconomic shift underscores a growing need for measuring and analyzing human capital when making managerial and financial decisions. Yet important human resource decisions involving hiring, training, compensation, productivity and other matters are often made in the absence of specific information about the different costs and benefits of these particular choices. Human resource accounting is a managerial tool that can be used to gain this valuable information by measuring the costs of recruiting, hiring, compensating and training employees. It can be used to evaluate employee training programs, increase productivity, and improve managerial decision-making regarding promotions, transfers, layoffs, replacement and turnover. Case studies illustrate, for example: How an insurance company evaluated a training program for claims adjusters and found that it would return two dollars for every one dollar spent. How a human resources accounting study revealed that an electronics firm's losses from employee turnover equalled one year's new income, and how the company initiated a program to reduce turnovers. The third edition presents the current state of the art of human resource accounting by (1) examining the concepts and methods of accounting for people as human resources; (2) explaining the present and potential uses of human resource accounting for human resource managers, line managers and investors; (3) describing the research, experiments and applications of human resource accounting in organizations; (4) considering the steps involved in developing a human resource accounting system; and (5) discussing some of the remaining aspects of human resource accounting that require further research.
Download or read book Advances in Accounting Behavioral Research written by Vicky Arnold and published by JAI Press. This book was released on 2007 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents an empirical research in accounting theory. This book includes content that crosses into the fields of applied psychology, sociology, management science, and economics.
Download or read book Advances in Management Accounting written by John Y. Lee and published by Emerald Group Publishing. This book was released on 2012-06-04 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: Features articles on: information overload and multiple constituency values related to environmental and social disclosures; the extent to which product life cycle cost analysis, customer involvement and cost management contribute to the competitive advantage of firms; and, more.
Download or read book Advances in Accounting written by Philip M J Reckers and published by Elsevier. This book was released on 2003-11-12 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 20th edition, "Advances in Accounting" continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another. This volume of "Advances in Accounting" includes articles reflective of recent economic distress: articles on the effects of post bankruptcy financial reporting, measurement of decline in earnings persistence, re-estimations of bankruptcy prediction models, and an understanding of new assurance needs. It also looks at trends of significance to academics (trends in research and dissertations focus) and practitioners (trends in IS audits). With this 20th volume, "Advances in Accounting" makes a new commitment to the global arena by introduction of an International Section and a new international associate editor. As never before, the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion change through this revised global editorial commitment.
Download or read book Advances in Management Accounting written by John Y. Lee and published by Emerald Group Publishing. This book was released on 2013-07-10 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Management Accounting publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars.
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 Advances in Environmental Accounting Management written by Ataur Belal and published by Emerald Group Publishing. This book was released on 2017-03-28 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these.
Download or read book Bridging the GAAP written by Zvi Wiener and published by World Scientific. This book was released on 2012 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bridging the GAAP: Recent Advances in Finance and Accounting lies at the intersection of the two disciplines. The readings in this volume bridge the gap between finance and accounting by looking at diverse topics in accounting and finance and by providing interesting points of view regarding their interface. Most of the chapters concentrate on the topic of fair value accounting and on the extent to which accounting numbers mirror the financial situation of the firm. This book combines new developments in the areas of theoretical and empirical finance and accounting, and emphasizes the convergence of these two disciplines to better serve researchers, investors and the general public. The papers contained in this volume will help scholars, practitioners and investors better understand the similarities and differences between these two important fields of study.
Download or read book Technological Substitution written by Harold A. Linstone and published by . This book was released on 1976 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of articles on the application of forecasting techniques to technological change and Innovation - describes long-range input output and economic modelling, market dynamics, technology transfer, aplication to energy production, etc. Bibliography pp. 277 to 281, diagrams, graphs, references and statistical tables.
Download or read book Advances in Accounting Education written by Bill Schwartz and published by Emerald Group Publishing. This book was released on 2009-09-01 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Helps meet the needs of faculty members interested in ways to improve their classroom instruction. This title includes articles that emphasize pedagogy that is explaining how faculty members can improve their teaching methods or how accounting units can improve their curricula/programs.
Download or read book Advances in Environmental Accounting and Management written by Martin Freedman and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advances in Accounting Behavioral Research written by Vicky Arnold and published by Emerald Group Publishing. This book was released on 2011-07-25 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes research focused on developing an instrument for measuring taxpayer locus of control, developing a scale for examining social norms related to tax compliance, identifying characteristics of audit partners that might predict 'risky' behavior, and identifying facets of culture that influence employee satisfaction.
Download or read book Advances in Taxation written by John Hasseldine and published by Emerald Group Publishing. This book was released on 2024-06-20 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.
