Download or read book Impact of Globalisation on Accountancy Education written by Gert H. Karreman and published by . This book was released on 2002 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Impact of Globalisation on Accountancy Education written by Gert H. Karreman and published by . This book was released on 2002 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Development of accountancy education - Classification of accountancy education - Research questions and method - Global country studies - Characteristics of accountancy education - Differences in accountancy education.
Download or read book Globalisation of Accounting Standards written by Jayne Maree Godfrey and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
Download or read book Globalisation of Accounting Standards written by Jayne Maree Godfrey and published by Edward Elgar Publishing. This book was released on 2007 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Globalisation of accounting standards : an introduction / Jayne M. Godfrey and Keryn Chalmers -- 2. Institutional investors and the language of finance : the global metrics of market performance / Gordon L. Clark, Tessa Hebb and Dariusz Wójcik -- 3. The IASB : some personal reflections / Kevin M. Stevenson -- 4. Globalisation of accounting standards : a UK perspective / David Alexander -- 5. The US role in the globalisation of accounting standards / Donna L. Street -- 6. The place of Canada in global accounting standard setting : principles versus rules approaches / James C. Gaa -- 7. Too special to go global? Too small to be special? : an insight into Australia's decision to adopt IFRS and the consequences for its own standard setting and application / Ruth Picker -- 8. The role of national standard setters in the standards development process : the Italian experience / Angelo Provasoli, Pietro Mazzola and Lorenzo Pozza -- 9. French accounting revolution : implementing IFRS in French companies / Serge Evraert and Jean-François des Robert -- 10. Accounting regimes and their effects on the German stock market / Hans Peter Möller -- 11. Globalisation of accounting : implications for Australian public sector entities / Keryn Chalmers ... [et al.] -- 12. Convergence of Chinese accounting standards with international standards : the Japanese case / Chitoshi Koga and Gunnar Rimmel -- 13. The impact of globalisation of accounting standards on India / R. Narayanaswamy -- 15. Globalisation of financial reporting : an Islamic focus / Norita Mohd Nasir and Anita Zainol -- 16. Globalisation and accounting reforms in an emerging market economy : a case study of South Africa / Iain Edwards ... [et al.].
Download or read book The Impact of COVID 19 on Accounting Business Practice and Education written by Joanna Dyczkowska and published by Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu. This book was released on 2021-10-19 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: Książka prezentuje wpływ pandemii COVID-19 na rachunkowość, działalność gospodarczą oraz edukację. W poszczególnych rozdziałach przedstawiane są doświadczenia płynące z wielu krajów (w tym m.in. z Brazylii, Francji, Niemiec, Kazachstanu, Polski, Rumunii, Słowacji oraz Włoch) na temat sposobów radzenia sobie ze skutkami pandemii. Książka omawia rządowe, instytucjonalne oraz indywidualne środki, które zostały podjęte w celu przeciwdziałania finansowym, organizacyjnym i społecznym implikacjom kryzysu pandemicznego.
Download or read book More Accounting Changes written by Robert Herz and published by Emerald Group Publishing. This book was released on 2016-09-12 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.
Download or read book Globalisation and Contextual Factors in Accounting written by Eva Heidhues and published by Emerald Group Publishing. This book was released on 2012-03-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,
Download or read book The Routledge Companion to Accounting Education written by Richard M.S. Wilson and published by Routledge. This book was released on 2014-04-29 with total page 799 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.
Download or read book Globalisation and Social Responsibility written by David Crowther and published by Cambridge Scholars Publishing. This book was released on 2006 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decade the question of the relationship between organisations and society has been subject to much debate, often of a critical nature. The decade has seen protests concerning the actions of organisations, exposures of corporate exploitation and unfolding accounting scandals. At the same time ethical behaviour and a concern for the environment have been shown to have a positive correlation with corporate performance. The nature of corporate social responsibility is therefore a topical one for businesses and academics. There are however many different perspectives upon what is meant by corporate social responsibility and how this might be applied within organisations. This book explores some of these different perspectives based upon the experiences of different people in different parts of the world. There has been much written about globalisation â " some of it positive and much of it negative. It is a subject which arouses definite opinions. Despite the fact that the word globalisation is part of the title of this book it is not our intention to contribute to this debate. Instead we use the word globalisation in its original sense to represent the ubiquity of the concern for Corporate Social Responsibility (CSR) which is the subject matter of this book. Specifically we are concerned with the social contract between an organisation and its stakeholders. It is apparent that any actions which an organisation undertakes will have an effect not just upon itself but also upon the external environment within which that organisation resides. In considering the effect of the organisation upon its external environment it must be recognised that this environment includes both the business environment in which the firm is operating, the local societal environment in which the organisation is located and the wider global environment. Effectively therefore there is a social contract between organizations and their stakeholders. Recognition of the rights of all stakeholders and the duty of a business to be accountable in this wider context therefore has been largely a relatively recent phenomenon. The economic view of accountability only to owners has only recently been subject to debate to any considerable extent. In the current environment there is a need to debate this issue and its implications. This book therefore recognises the international scope of the interest in corporate social responsibility both through the contributions made by the authors of the respective chapters, who come from various parts of the world, and also through the international importance of the perspectives offered by these contributors. In doing so the various authors demonstrate that corporations are a part of society just as much as each of us is as a individual. Furthermore they demonstrate that the issues and concerns are not local ones but are international is scope and concern us all. The contributions to this book provide a representation of the range of concern for this relationship and the range of topics which fall within the subject matter of CSR. Among the authors who have contributed to this book are representatives from every continent and from a wide range of disciplines. The topics which are considered in the various chapters are equally diverse.
Download or read book Globalization and Its Impacts on the Quality of PhD Education written by Maresi Nerad and published by Springer. This book was released on 2014-07-03 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, the second in the projected three-volume Forces and Forms in Doctoral Education Worldwide series sponsored by the Center for Innovation in Graduate Education (CIRGE) at the University of Washington, invites readers to listen in as nearly thirty distinguished scholars and thought leaders confront urgent questions about doctoral education in a globalizing world: • How are research doctoral education and the research PhD degree evolving in different national contexts? • How do researchers in the early stage of their careers assess the value of doctoral education? • What are the challenges of using international demographic data from existing PhD programs to analyze trends in doctoral education? • What can happen when regional issues intersect with the need to evaluate doctoral education and ensure its quality? • Which quality-assurance model has been gaining favor in PhD education, and what challenges does it pose? • What accounts for conflict between national interests and international collaboration in doctoral education? • Is there empirical evidence of globalization’s impact on doctoral education and the labor market for PhD graduates? This follow-up to Toward a Global PhD? (University of Washington Press, 2008), the first volume in the series, includes case studies illustrating global trends in the structure, function, and quality frameworks of doctoral education, and it develops a conceptual framework linking globalization to trends in doctoral education while showing the particular history that has led to the convergence of a number of practices in one or more countries.
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 Past Present and Future of Accountancy Education and Professions written by Nina Terranova Dorata and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The book will have a broad scope covering the ways accountancy will require new roles and knowledge for its constituents in the emerging future. The book will explore how technological, educational, professional, and societal changes will transform accountancy. Regulatory changes either from governmental or private sectors could also create changes as roles, knowledge and expectations change. This book will provide relevant frameworks and the latest empirical and non-empirical research findings in the area. It will be written for academics and professionals who want to improve their understanding of the strategic role in managing changes in accountancy education and the profession and understanding how past changes may impact the future of accounting education and the professions"--
Download or read book Globalization and Organization written by Gili S. Drori and published by Oxford University Press, USA. This book was released on 2006-05-18 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: The process of globalization has meant the intensification of global interdependencies and the consolidation of the global as a social horizon, and this has provided fertile breeding grounds for new organizations and the elaboration of extinct ones, This book describes and analyzes these organizations, and the modern managerialism that has accompanied them, looking at such issues as management education, corporate governance, accounting, and human resource management.
Download or read book Advances in Accounting Education written by Timothy J. Rupert and published by Emerald Group Publishing. This book was released on 2015-01-12 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Accounting Education: Teaching and Curriculum Innovations investigates how teaching methods or curricula/programs in accounting can be improved. Volume 16 examines intelligent online tutoring, information literacy in the accounting curriculum and the importance of the foreign corrupt practices act for accounting education.
Download or read book Globalization and Social Responsibility written by Kiymet Tunca Caliyurt and published by Cambridge Scholars Publishing. This book was released on 2008-12-11 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decade the question of the relationship between organisations and society has been subject to much debate, often of a critical nature. The decade has seen protests concerning the actions of organisations, exposures of corporate exploitation and unfolding accounting scandals. At the same time ethical behaviour and a concern for the environment have been shown to have a positive correlation with corporate performance. The nature of corporate social responsibility is therefore a topical one for businesses and academics. There are however many different perspectives upon what is meant by corporate social responsibility and how this might be applied within organisations. This book explores some of these different perspectives based upon the experiences of different people in different parts of the world. There has been much written about globalisation – some of it positive and much of it negative. It is a subject which arouses definite opinions. Despite the fact that the word globalisation is part of the title of this book it is not our intention to contribute to this debate. Instead we use the word globalisation in its original sense to represent the ubiquity of the concern for Corporate Social Responsibility (CSR) which is the subject matter of this book. Specifically we are concerned with the social contract between an organisation and its stakeholders. It is apparent that any actions which an organisation undertakes will have an effect not just upon itself but also upon the external environment within which that organisation resides. In considering the effect of the organisation upon its external environment it must be recognised that this environment includes both the business environment in which the firm is operating, the local societal environment in which the organisation is located and the wider global environment. Effectively therefore there is a social contract between organizations and their stakeholders. Recognition of the rights of all stakeholders and the duty of a business to be accountable in this wider context therefore has been largely a relatively recent phenomenon. The economic view of accountability only to owners has only recently been subject to debate to any considerable extent. In the current environment there is a need to debate this issue and its implications. This book therefore recognises the international scope of the interest in corporate social responsibility both through the contributions made by the authors of the respective chapters, who come from various parts of the world, and also through the international importance of the perspectives offered by these contributors. In doing so the various authors demonstrate that corporations are a part of society just as much as each of us is as a individual. Furthermore they demonstrate that the issues and concerns are not local ones but are international is scope and concern us all. The contributions to this book provide a representation of the range of concern for this relationship and the range of topics which fall within the subject matter of CSR. Among the authors who have contributed to this book are representatives from every continent and from a wide range of disciplines. The topics which are considered in the various chapters are equally diverse.
Download or read book Applying Interdisciplinarity to Globalization Management Marketing and Accountancy Science written by Pavlát, Vladislav and published by IGI Global. This book was released on 2023-10-16 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the world becoming increasingly interconnected and complex, traditional means are no longer sufficient to address complex global issues. Scholars often struggle to navigate the intricate web of interdisciplinary research and theory. This gap in understanding leaves many academics feeling adrift in their pursuit of knowledge, unable to harness the full potential of interdisciplinary collaboration. Applying Interdisciplinarity to Globalization, Management, Marketing, and Accountancy Science offers a comprehensive and up-to-date solution to the obstacles of interdisciplinarity. It meticulously analyzes the theory and methodology of interdisciplinarity as it exists in the most relevant literature, and through a detailed examination of four vital disciplines in the applied economy, it compares and contrasts the dynamics of globalization and its reflections within these fields. Furthermore, it uncovers the hidden infrastructures supporting these disciplines and offers practical insights into applying this knowledge in research and practice. This book is an indispensable resource for scholars and educators across diverse disciplines, empowering them to embrace interdisciplinarity with confidence.
Download or read book Globalization in Practice written by William H. Rupp and published by OUP Oxford. This book was released on 2014-06-26 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of globalization has become ubiquitous in social science and in the public consciousness and is often invoked as an explanation for a diverse range of changes to economies, societies, politics and cultures - both as a positive liberating force and as a wholly negative one. Whilst our understanding of the politics, economics, and social resonance of the phenomenon has become increasingly sophisticated at the macro-level, this book argues that globalization too often continues to be depicted as a set of extra-terrestrial forces with no real physical manifestation, except as effects. The essays challenge this dominant understanding of 'globalization from above' through explorations of the mundane means by which globalization has been achieved. Instead of a focus on the meta-political economy of global capitalism, the book concentrates on the everyday life of capitalism, the not-so-'little' things that keep the 'large' forces of globalization ticking over. With its eye on the mundane, the book demonstrates that a series of everyday and, consequently, all but invisible formations critically facilitate and create the conditions under which globalization has flourished. The emphasis is on concrete moments in the history of capitalism when these new means of regular reproduction were invented and deployed. Only by understanding these infrastructures can we understand the dynamics of globalization. In short, punchy essays by distinguished researchers from across a range of disciplines, this book provides a new way of understanding globalization, moving away from the standard accounts of global forces, economic flows, and capitalist dynamics, to show how ordinary practices and artefacts are crucial elements and symbols of globalization.