Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand

Download or read book Digital Libraries written by Fabrice Papy and published by Elsevier. This book was released on 2016-01-29 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: The technological interoperability of digital libraries must be rethought in order to adapt to new uses and networks. Informative digital environments aimed at responding to heritage, cultural, scientific or commercial demands have taken over the global cyberspace and have redesigned the techno-informative landscape of the Web. However, while the technological models demonstrate their effectiveness and explain to a large extent the creation of digital libraries, archives and deposits, the subjacent concept of uses continues to cause debate. The information technologies used by heterogeneous digital libraries enable a technical interoperability of content. This is not enough to allow the adhesion of a public connected to very different information profiles and techniques. This book explores the avenues of a user-orientated interoperability where the questions of consultation interfaces and content description processes are studied. Discusses Metadata as a resource for linking Provides a practical approach A valuable resource for anyone involved in digital library developments and digital collections and services

Download or read book Sustainability Accounting Management Control and Reporting written by Pierre Baret and published by Taylor & Francis. This book was released on 2022-08-08 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

Download or read book Finances municipales written by Catherine D. Farvacque-Vitkovic and published by World Bank Publications. This book was released on 2016-04-25 with total page 911 pages. Available in PDF, EPUB and Kindle. Book excerpt: De Detroit à Lahore, la plupart des villes du monde sont confrontées à des difficultés financières, alors même qu’elles doivent assumer des responsabilités de plus en plus complexes. Le présent ouvrage, Finances municipales : manuel à l’usage des collectivités locales, prend parti — le parti des maires et des gestionnaires municipaux. Rares sont les publications consacrées à cette question qui ciblent de façon aussi directe et pragmatique les responsables de l’action publique et le personnel financier à l’échelon local. Le contenu et les principaux messages de ce manuel ont été conçus de manière à répondre aux questions et préoccupations auxquelles les villes et les municipalités sont quotidiennement confrontées dans le cadre de la gestion de leurs finances. Le manuel Finances municipales prend position. Les auteurs de ses huit chapitres examinent les enseignements observés dans divers domaines : relations entre administrations, finances des métropoles, gestion financière, gestion des recettes, des dépenses et du patrimoine public, financements extérieurs et évaluation de la performance des finances municipales. L’ouvrage traite de sujets allant de la decentralisation à la transparence et à l’obligation de rendre compte. Il explore aussi des domaines moins balisés tels que la gestion du patrimoine, la solvabilité, la réponse aux crises financières. Le manuel Finances municipales appelle a l’ action. En plus de partager avec le lecteur un savoir très pointu sur de nombreux sujets techniques, il guide les autorités locales dans le labyrinthe des instruments existants. L’outil d’auto-évaluation des finances municipales (MFSA), décrit au chapitre 8, devrait tout particulièrement aider les municipalités à évaluer leur situation et à progresser sur la voie des réformes.

Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Download or read book Stakeholder Theory written by M. Bonnafous-Boucher and published by Springer. This book was released on 2005-10-11 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: New standards of corporate behaviour have been established in developed countries, obliging them to record information about the 'triple bottom line' in their annual reports. Corporations, especially multinational companies, have had to develop new strategic orientations. Research on social, environmental and overall ethical behaviour of companies has been developed. The concept of stakeholder has simultaneously gained a kind of 'metaphoric evidence'. The book comments on the American theoretical foundations of the notion of Corporate Social Responsibility, and more specifically, the concept of the stakeholder, and it defines a European perspective.

Download or read book The Importance of New Technologies and Entrepreneurship in Business Development In The Context of Economic Diversity in Developing Countries written by Bahaaeddin Alareeni and published by Springer Nature. This book was released on 2021-03-12 with total page 2139 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces the students, researchers and practitioners into the subject and enabling technologies and applications pertaining to of technology, entrepreneurship and business development through research articles, case studies etc. It is primarily intended for academic purposes for learners of computer Science, management, accounting and information systems disciplines, economics,- entrepreneurship. Publishing chapters in the book is new innovative idea to spread the book in the Middle East and Arab countries and make the book achieve more sales. As many students in all levels, graduates and undergraduates in addition to research, professionals are not able to get sufficient resources because of the language concern.

Download or read book Comptabilit et audit bancaires 5e d written by Dov Ogien and published by Dunod. This book was released on 2016-10-05 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les groupes bancaires sont tenus de publier leurs états financiers consolidés selon les normes IFRS révisées, tout en continuant à appliquer les normes françaises. Comment gérer ce double référentiel et le reporting SURFI ? Cet ouvrage détaille l’ensemble des écritures comptables, ainsi que les démarches du contrôle interne, de la gestion prudentielle et de l’audit légal dont l'importance est cruciale pour la conformité des établissements bancaires. Cette 5e édition intègre les dernières évolutions réglementaires (normes IFRS, régulation des banques...) et propose un contenu allégé, toujours accompagné d'exercices d'application corrigés pour les aspects techniques.

Download or read book Audit Defense written by Ed Danter and published by Springer Nature. This book was released on 2022-04-23 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most university undergraduate and graduate audit classes are geared towards educating prospective auditors but do not provide education for those who will be audit clients and subjected to audits. Future audit clients need to be educated as well as future auditors to ensure that there is a level playing field. Those being audited do not receive the same level of formal education as internal auditors– most client education occurs during the audit itself. The client, once subjected to an audit and faced with the consequences of a failed audit, will learn via trial and error. If left unprepared, managers can suffer financial losses and promotional setbacks; the preparation and education that is needed to be audit ready is lacking. Of interest to accounting, finance or business students and entry-level practitioners, this book provides the audit education and preparation that has been missing. It shows how to interface with auditors, helping to identify issues, exposures and risks, and adequately position current and future managers to achieve successful audits. The book also provides mock audit simulation exercises to further prepare prospective audit clients.

Download or read book The Routledge Companion to Accounting Reporting and Regulation written by Carien van Mourik and published by Routledge. This book was released on 2013-10-01 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

Download or read book Guidelines to the Auditor in Prospectus and Other Related Engagements written by and published by Maklu. This book was released on 2009 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new regime for prospectuses has recently become effective in Belgium, following the European Directive 2003/71/EC and the Commission Regulation 809/2004. This book discusses the role of the auditor in conjunction with various parts of the prospectus. It explains how the auditor has to organize and perform his work and how he has to report on the information required by the law, the Prospectus Directive, and the Regulation. In providing guidelines on the performance of the various audit tasks, there is also some guidance on the nature, the content, and the qualitative characteristics of the information which is reported on. This guide also takes into account various other documents that give recommendations or advice on the application of the Regulation or on the auditor's involvement in conjunction with the issuance of a prospectus under the Regulation. Such other documents were published by the Committee of European Securities Regulators (CESR) and by the FÃ?Â(c)dÃ?Â(c)ration des Experts Comptables EuropÃ?Â(c)ens - Federation of European Accountants (FEE). As the European Commission Regulation is applicable directly in all Member States of the European Community, and the Prospectus Directive is transferred into the national law of all Member States, this book is a valuable guide to this important part of bank and finance law in Europe.

Download or read book Accounting and Auditing Research written by Thomas R. Weirich and published by John Wiley & Sons. This book was released on 2020-09-29 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and Auditing Research, 10th Edition prepares students and early-stage practitioners to use well-established research solutions in a broad range of practical applications, from financial accounting and tax planning, to investigating fraud and auditing various business problems. Emphasizing real-world skills development, this fully-updated textbook covers the current tools, techniques, and best practices in applied professional research and analysis. The authors provide comprehensive yet accessible coverage of the entire research process, explaining how to utilize major research databases and audit software packages in a clear and systematic manner. The tenth edition features carefully revised content designed to enhance effectiveness, increase readability, and strengthen learning and retention. The book’s classroom-proven pedagogy features expert tips for performing common research tasks, sidebar boxes that summarize and expand upon key concepts, and a variety of end-of-chapter exercises that reinforce the material and develop readers’ skills.

Download or read book DSCG 4 written by Kada Meghraoui and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comptabilit contr le et audit written by Wafa Khlif and published by Editions L'Harmattan. This book was released on 2023-10-26 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce livre réunit les contributions de chercheur.e.s engagé.e.s dans le champ de la comptabilité, contrôle et audit (CCA) portant sur des thèmes variés tels que le genre, les professions, les formes organisationnelles hybrides, la durabilité, les émotions, la colonisation, l’efficacité dans les hôpitaux, les IFRS, etc. Leur lien de cohésion réside dans leur volonté commune de penser et de réinventer la discipline qui les rassemble : la comptabilité, s’interrogeant sur la machine quantifiante qu’elle incarne, ses postures intellectuelles, ses choix sociétaux, ses enjeux politiques ainsi que ses ingénieries managériales. Une invitation à dépasser les limites de la pratique comptable traditionnelle et à explorer de nouvelles perspectives pour une discipline plus émancipatrice et engagée.

Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.

Download or read book The Role of the Management Accountant written by Lukas Goretzki and published by Routledge. This book was released on 2017-09-27 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.

Download or read book The Accountability and Audit of Governments written by E. L. Normanton and published by Manchester University Press. This book was released on 1966 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comparison of various national level public accounting systems and auditing and budgeting methods used by public administration authorities in economic administration - consists mainly of comparison of the systems used by the government of the UK with those used in France, Germany, Federal Republic and the USA.