Download or read book Economic Influences on the Development of Accounting in Firms written by George J. Staubus and published by Garland Science. This book was released on 2021-12-12 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1996. This volume explores firm accounting and its development to measure and report the effects of economic events on a firm or business. The purpose of this text is to stimulate interest in explaining the development of specific features of accounting in the firms that are important to the economies of Western industrialised countries by reference to the economic features of those firms.
Download or read book Economic Influences on the Development of Accounting in Firms written by George J. Staubus and published by Routledge. This book was released on 2021-12-29 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: A view of accounting as a practical activity – a service function whose value depends on its adaptation to the environment in which it serves – is a good place to start this book, originally published in 1996. While arts such as music and drama can be said to serve human needs, their development presumably cannot be explained primarily by reference to the economic features of their environments. By contrast, an economic service function such as accounting develops in response to economic features of its environment. The objective of this book is to stimulate interest in explaining the development of specific features of accounting as we know it in the firms that are so important to the economies of Western industrialized countries by reference to the economic features of those firms. The emphasis in this work is on the influence of economic features of the firm in the development of accounting.
Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Download or read book Development of Accounting and Auditing Systems in China written by Xu-Dong Ji and published by Routledge. This book was released on 2017-10-05 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2001: In 1979, China opened the door to the West and implemented a series of economic reforms that led the accounting system to depart from the Soviet model. This book investigates the development of Chinese accounting in a broad social, economic and cultural environment and analyzes the environmental influences on the development of accounting in China. Including the latest accounting systems, which have to date received little scholarly attention, this cutting-edge analysis makes a worthy addition to a growing area of research.
Download or read book International Accounting and Economic Development written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 2002-03-30 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the relationship between accounting development and economic development, the interaction of their associated indicators, and the roles they play in them.
Download or read book Crisis Recovery and the Role of Accounting Firms in the Pacific Basin written by David L. McKee and published by Bloomsbury Publishing USA. This book was released on 2002-04-30 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors bring the disciplines of accounting and economics to bear on an examination of the critical role played by the major accounting firms in the ongoing economic recovery of Pacific Rim nations from the Asian financial crisis of the late 1990s. Accounting firms, through their service offerings, are having an impact not only on economic indicators, but also on longer-term growth prospects and development patterns in the newly industrialized nations of Southeast Asia (Hong Kong, Singapore, South Korea, and Taiwan), emerging nations (Malaysia, Thailand, the Philippines, and Indonesia) and selected Pacific island nations (including Papua New Guinea, Fiji, and Vanuatu). For practitioners in the private and public sectors and their academic colleagues. Demonstrating the full extent of the influence of global accounting firms on Pacific economies, the authors provide an overview of domestic accounting institutions for each grouping of nations in order to lend valuable context to the discussion of the role of international services firms in each individual jurisdiction. For those whose work or academic accounting services in Southeast Asia, or the role in the region of the World Bank, the International Monetary Fund, and various regional development banks and United Nations agencies.
Download or read book Influence of Socio Economic Environment on the Development of Small and Medium Sized Enterprises written by Anna Iwona Adamik and published by Wydawnictwo Politechniki Łódzkiej, Łódź. This book was released on 2011 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economics of the Firm written by Michael Dietrich and published by Routledge. This book was released on 2006-11-22 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together some of the world's leading experts on the economics of the firm. It eschews standard approaches to the economics of the firm (including analysis of transaction costs) in favour of a more interdisciplinary outlook.
Download or read book Toward Greater Logic and Utility in Accounting written by Philip W. Bell and published by Routledge. This book was released on 2018-12-07 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 1998. Routledge is an imprint of Taylor & Francis, an informa company.
Download or read book The Public Wealth of Nations written by Dag Detter and published by Springer. This book was released on 2016-02-05 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: We have spent the last three decades engaged in a pointless and irrelevant debate about the relative merits of privatization or nationalization. We have been arguing about the wrong thing while sitting on a goldmine of assets. Don’t worry about who owns those assets, worry about whether they are managed effectively. Why does this matter? Because despite the Thatcher/ Reagan economic revolution, the largest pool of wealth in the world – a global total that is much larger than the world’s total pensions savings, and ten times the total of all the sovereign wealth funds on the planet – is still comprised of commercial assets that are held in public ownership. If professionally managed, they could generate an annual yield of 2.7 trillion dollars, more than current global spending on infrastructure: transport, power, water, and communications. Based on both economic research and hands-on experience from many countries, the authors argue that publicly owned commercial assets need to be taken out of the direct and distorting control of politicians and placed under professional management in a ‘National Wealth Fund’ or its local government equivalent. Such a move would trigger much-needed structural reforms in national economies, thus resurrect strained government finances, bolster ailing economic growth, and improve the fabric of democratic institutions. This radical, reforming book was named one of the "Books of the Year".by both the FT and The Economist.
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2020-04-15 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.
Download or read book Kautilya s Arthashastra written by Kau?alya and published by Jaico Publishing House. This book was released on 2009-01-01 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kautilya, also known as Chanakya, is India s most illustrious political economist of all time. He regarded economic activity as the driving force behind the functioning of any political dispensation. In fact, he went to the extent of saying that revenue should take priority over the army because sustaining the army was possible out of a well-managed revenue system.Kautilya advocated limiting the taxation power of the State, having low rates of taxation, maintaining a gradual increase in taxation and most importantly devising a tax structure that ensured compliance. He strongly encouraged foreign trade, basing it on the premise that for a successful trade contract to be established, it had to be beneficial to all. He emphasised State control and investment in land, water and mining. Kautilya was a true statesman who bridged the gap between experience and vision. For Kautilya, good governance was paramount. He suggested built-in checks and balances in systems and procedures for the containment of malpractices. Many postulates of Kautilya s philosophy of political economy are applicable to contemporary times.
Download or read book Family Influence on Performance of Family Small and Medium Enterprises written by Ana Paula Matias Gama and published by Springer Nature. This book was released on 2021-05-19 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the relationship between family influence and financial performance and non-economic goals in small and medium family-owned enterprises (SME) in Portugal. Research on the performance of family-owned firms is growing but results are mixed, especially for non-listed companies. This book examines smaller family-owned firms that operate in a small, open economy, characterised by a context of relatively weak capital markets and predominantly bank-based financing. Delving into the impact of key variables such as the power dimension, experience and culture on performance establishes, the book goes on to analyse the determinants of performance in such family-owned SMEs. Given the importance of family firms to open economies, this book would be a valuable read to scholars aiming to understand the reasons behind their success, managers seeking out strategic and operational guidance and to regulators and policymakers at the regional and national levels.
Download or read book The Decision Usefulness Theory of Accounting written by George J. Staubus and published by Routledge. This book was released on 2013-02-01 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
Download or read book The Influence on Financial Accounting and Reporting in France written by Panagiotis Papadopoulos and published by GRIN Verlag. This book was released on 2016-08-03 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (postgraduate) from the year 2011 in the subject Business economics - Investment and Finance, grade: 64, University of Westminster (Westminster Business School), course: MSc Finance and Accounting, language: English, abstract: This paper examines the influences on French financial accounting and reporting, especially by analyzing the annual report for the year ended 2009 of the French listed company named LVMH Group SA (LVMH). The reader can find a brief introduction to the development and landscape of French accounting and its role in a comparative global financial reporting and accounting framework, where international standards (IAS/IFRS) put pressure in national and regional accounting systems. Furthermore, the classification and the influences on French accounting are briefly examined. Moreover this paper includes a ratio analysis of the LVMH Group SA for the year ended 2009. Finally, a more in-depth analysis of how specific features, such as asset valuation, consolidation and non-financial disclosures, are treated is done.
Download or read book History of Accounting Management Business and Economics Volume I written by Kıymet Tunca Çalıyurt and published by Springer Nature. This book was released on 2023-09-12 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together works written by academics from all over the world on all aspects of business history: accounting history, management history, economic history, audit history, tax history, financial history, and professional history. Writing, transferring and archiving historical knowledge allows future generations to take lessons from the past and make more informed decisions regardless of whether it is in politics, society, or business. "Historization" can also be seen as the first step of institutionalization for private and governmental companies, institutions, professionals, and states. Institutionally managed historical activities, decisions, and results are accepted as a very important reference about the company for decision-makers and stakeholders. Additionally, "historization" is used in the development and promotion of professions. Historization of professions such as certified public accountants, external auditors, internal auditors, economists, tax experts, certified fraud examiners, and managers nationally and internationally has the potential to educate and motivate new entrants to such roles. As such, this book is a valuable read for business historians, professionals in the field, academics, and students of business.
Download or read book Comparative Research on Earnings Management Corporate Governance and Economic Value written by Vieira, Elisabete S. and published by IGI Global. This book was released on 2021-02-12 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.
