Download or read book International Perspectives on Accounting and Corporate Behavior written by Kunio Ito and published by Springer. This book was released on 2014-07-08 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.

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 Accounting from a Cross Cultural Perspective written by Asma Salman and published by BoD – Books on Demand. This book was released on 2018-10-24 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is both an art and science, which governs the communication and processing of the financial information in an organization. Technological advancement is helping the accountants to monitor financial performance in real time. This presents both opportunities and challenges for the current day organizations and accounting professionals alike. This book shows many different aspects to the same accounting principles but from a cross-cultural perspective. The diversity of the authors who contributed to this book signify the importance of accounting from various dimensions while ensuring that standards are adhered to, and principles are followed and applied. This book intends to feature the journey from the double-entry bookkeeping developed in medieval Europe to the changing dynamics of accounting. It is divided into five main sections: The Matching Principle, Ethics in Accounting, Insurance Contracts, Green Accounting, and Financial Instruments.

Download or read book New Perspectives in Accounting Ethics written by Emerald Group Publishing Limited and published by Emerald Group Publishing. This book was released on 2015-11-05 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship and identifies emerging themes in the field. These include the following: - Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing

Download or read book Governance and Sustainability written by David Crowther and published by Springer Nature. This book was released on 2020-08-19 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the concepts of sustainability and governance in relation to the governance of corporations – hence the ubiquity of the term corporate governance – and other bodies. It examines how these concepts are regularly used by politicians and by the media. The two concepts are however largely treated as being separate and discrete, and given equal coverage. The argument in this book is that the two concepts are inter-related and that good governance is a prerequisite for sustainability. The focus of the book therefore is different from most, as it seeks to integrate these two important issues. The approach used in this book is based on the tradition of the Social Responsibility Research Network – a worldwide body of scholars that, over its 20-year history, has sought to broaden the discourse and to treat all research as inter-related and business-relevant. The book examines diverse aspects of the changes to corporate and institutional behaviour that have recently manifested by focusing on these two aspects of sustainable development. Thus, the authors explore engagement and partnership between organisations, in order to consider the extent to which the focus has changed so much that we need to think about new approaches to our understanding of sustainability and differing effects in practice. The international mix of authors makes this an original contribution, sharing some of the best ideas from around the world.

Download or read book Teaching International Business written by Erdener Kaynak and published by Routledge. This book was released on 2021-02-25 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Instill social responsibility in your students! “Ethical behavior in international business is our strongest hope, especially at a time when alternative systems of governing individual and corporate behaviors are at their weakest levels.” --Gopalkrishnan R. Iyer, from the chapter “Approaches to Ethics in International Business Education In recent years there has been a rapid growth of academic and practical interest in business ethics and social responsibility at the corporate level. Teaching International Business: Ethics and Corporate Social Responsibility is a collection of academic writings on the issues and challenges of incorporating ethics and corporate social responsibility concerns into international business education. The logic of economic globalization presumes that economic principles and business ethics are universal, but in fact, cross-cultural realities and indigenous perspectives are often quite unique. Teaching International Business: Ethics and Corporate Social Responsibility covers the major perspectives in business ethics as they relate to international business. In Teaching International Business: Ethics and Corporate Social Responsibility, you will explore: techniques and approaches for teaching ethics and social responsibility to your students individual versus corporate responsibility cultural effects on generally accepted accounting principles (GAAP) cultural effects on generally accepted auditing standards (GAAS) globalization and its impacts ethical issues in international marketing Teaching International Business: Ethics and Corporate Social Responsibility brings you ethical issues and perspectives in economics, management, finance, accounting, and marketing. The broad range of approaches and issues presented here will be of immense use to educators teaching foundational international business courses. This volume will go a long way in gripping students’interests while delivering relevant educational information.

Download or read book International Perspectives on Organizational Behavior written by Betty Jane Punnett and published by Routledge. This book was released on 2018-09-25 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book examines the international, cross-cultural environment faced by international firms, detailing how this environment affects behavior at both the individual and organizational levels. Fully updated to incorporate the latest research in the field, Punnett has also invested in several new features that will make this book even more appealing to students and instructors: Expanded and new coverage of several key topics, including diversity, multi-cultural teams, virtual teams, global careers, global talent management, global value chains, ethics, and millennials. New pedagogy—learning objectives, chapter summaries, lessons learned, cases, mini-cases, and discussion questions—to help students consolidate learning and encourage critical thinking. Clearly written and concise, International Perspectives on Organizational Behavior helps students of international organizational behavior and cross-cultural management classes understand the many differences that managers face when operating cross-nationally, and provides them with practical tools to tackle these differences.

Download or read book Current Topics in Management written by M. Afzalur Rahim and published by Transaction Publishers. This book was released on 2011-12-31 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume thirteen in Current Topics in Management is focused on global perspectives on strategy, behavior, and performance. Originally presented at the 2008 ICAM (International Conference on Advances in Management) conference, these contributions provide a substantial basis for such thematic developments. Th e series continues to resist pressures for specialized research on narrow topics within some temporary niche. It transcends narrow disciplines and national boundaries to provide management research with a universalistic fl avor. There are thousands of books and hundreds of academic and practitioner journals and magazines about the general subject of management. Each has its own subculture and concerns. The thirteenth volume of Current Topics is devoted to expanding and integrating ideas, research, and experiences that cuts across these specialties. Th e editor recognizes that it is important to respect the natural interdependencies that constitute management, but doing so requires the fi eld to rise above narrow specialization and niche research. For an outstanding vision of the frontiers of management research and emerging topics such as the sub-prime crisis and recession this volume is an excellent place to begin. Among other topics, the volume highlights the economic roots of management--the increase in visibility and perceived importance of accounting in the banking sector and how accounting is signifi cant beyond its technical roles. It provides new insights into how management accounting practices, along with other organizational systems, play an important role in questioning, visualizing, analyzing, and measuring implemented strategies. It understands accounting's important infl uence on strategic decision-making, and its role in legitimating action. Cumulatively, these contributions integrate theory, research, and practice, while sharing ideas and insights from diff erent national, cultural, and research traditions.

Download or read book Accounting and Business Ethics written by Ken McPhail and published by Routledge. This book was released on 2009-06-02 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

Download or read book Global Perspectives on Corporate Governance and CSR written by Güler Aras and published by CRC Press. This book was released on 2016-04-22 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Good governance is good PR, it is important in every sphere of society, whether it be the corporate environment, the political, or wider society. When resources are too limited to meet the minimum expectations of the people, it is a good governance level that can help to promote the welfare of society. Enlightened companies recognise that there is a clear link between governance and corporate social responsibility and make efforts to link the two. Unfortunately this is too often no more than making a claim that good governance is a part of their CSR policy as well as a part of their relationship with shareholders. Corporate Governance and CSR are significant issues in all parts of the world, huge amounts of time and energy are devoted to its global interpretation. Most analysis however is too simplistic to be helpful as it normally resolves itself into simple dualities: rules based v principles based or Anglo-Saxon v Continental. The editors of this book argue that this is not helpful - that the reality is far more complex. They show that Corporate Governance and CSR cannot be understood without taking geographical, cultural and historical factors into account. It is necessary, they say to understand the concerns of people in different parts of the world. Therefore, by using a wealth of case studies, theoretical models, and drawing on the knowledge and perspective of experts from around the world, the editors have produced this valuable book. Global Perspectives on Corporate Governance and CSR discusses issues such as regional and cultural similarities and differences, the contexts of differing legal frameworks and governance codes, differences between large companies and SMEs, governance in new environments (companies and economies) versus stable environments, and the changing environment affecting corporate social responsibility around the world. The editors then synthesise this in a way that will be helpful to business people as well as to academics.

Download or read book Corporate Behavior and Sustainability written by Güler Aras and published by Taylor & Francis. This book was released on 2016-10-04 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Companies can no longer expect to engage in dubious or unethical corporate behaviour without risking their reputation and damaging, perhaps irrevocably, their market position. Irresponsible corporate behavior not only deprives shareholders of long-term returns but also ultimately imposes a cost on society as a whole. Sustainable business is about ensuring that entities contribute toward positive social, environmental, and economic outcomes. Bad business behaviour is costly for stakeholders, for markets, for society, and the economy alike. To ensure that a company behaves well, the buy-in of the leadership team is crucial. The full commitment of the board of directors, in conjunction with the senior managers of the organization, is required if an organization is to be socially responsible. In this sense, leadership does not reside with an individual (the CEO) within the organization but with all of those at the apex of corporate power and control. Effective change management requires enlightened and capable leadership to instigate and drive the process of embedding a sustainable and socially responsible corporate philosophy and culture that supports good business decision-making. A profound understanding of the requirements of such a leadership process will help corporate managers become highly effective change agents. Governance will be the main driver of this change. For the economy and financial markets to become sustainable and resilient, radical changes in corporate leadership need to take place. Integrated reporting, government regulation, and international standards will all be important factors in bringing about this change. As well as understanding the effects of corporate behavior on financial markets, such an understanding is also now imperative in relation to the social and environmental contexts.

Download or read book Corporate Governance written by Samuel O Idowu and published by Springer Science & Business Media. This book was released on 2014-04-11 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a representative collection of perspectives on the way how corporate governance is being aligned with the social responsibility of an organization and the accountability of its management both in large corporations and in medium sized businesses. Examples are given from various industries and branches as well as from different countries and regions across the globe. All examples are commented and explained in detail. Written by a group of selected academic teachers this book is suitable for adoption as a resource for a case driven approach to teaching "Corporate Governance" courses at an upper undergraduate or graduate level.

Download or read book Ebook International Accounting written by Timothy Doupnik and published by McGraw Hill. This book was released on 2014-10-16 with total page 802 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fourth Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.

Download or read book Economic Change in Asia written by M. Bruna Zolin and published by Taylor & Francis. This book was released on 2016-08-12 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 2008 global economic crisis, East Asian economies have faced a number of macroeconomic issues including China’s new growth model, the middle-income trap in developing East Asian countries, and the growing natural fibre market and its socio-economic implications. This book addresses these key topical issues which East Asian economies are facing today. Written by international experts in the area of Asian economics and business, it presents the most recent macroeconomic outlook in the region and then goes on to analyse a number of business corporations and industry-related cases, focussing on the theme of firms’ strategies. Examining the links between environmental and financial performance, corporate social responsibility and the transfer of environmental management, financial accounting standards, the relationship between corporate sustainability activities and corporate profit, and the different cultural approaches towards business ethics, this book provides both practical strategies and new theoretical insights. As such it will appeal to students, scholars and practitioners interested in Asian business and economics.

Download or read book Comparative Perspectives on Global Corporate Social Responsibility written by Jamali, Dima and published by IGI Global. This book was released on 2016-08-12 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the modern era, businesses have developed a complex relationship with the society surrounding them. While the effects of business activity are clearly seen, their direct impact varies from country to country. Comparative Perspectives on Global Corporate Social Responsibility is a pivotal reference source for the latest scholarly research on the accountability contemporary businesses face for the environmental, social, and economic impacts that they create. Highlighting the variant expressions between developed and developing countries, this book is ideally designed for graduate students, professionals, practitioners, and academicians interested in furthering their knowledge on corporate social responsibility.

Download or read book The Oxford Handbook of Corporate Governance written by Mike Wright and published by OUP Oxford. This book was released on 2013-03-28 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: The behavior of managers-such as the rewards they obtain for poor performance, the role of boards of directors in monitoring managers, and the regulatory framework covering the corporate governance mechanisms that are put in place to ensure managers' accountability to shareholder and other stakeholders-has been the subject of extensive media and policy scrutiny in light of the financial crisis of the early 2000s. However, corporate governance covers a much broader set of issues, which requires detailed assessment as a central issue of concern to business and society. Critiques of traditional governance research based on agency theory have noted its "under-contextualized" nature and its inability to compare accurately and explain the diversity of corporate governance arrangements across different institutional contexts. The Oxford Handbook of Corporate Governance aims at closing these theoretical and empirical gaps. It considers corporate governance issues at multiple levels of analysis-the individual manager, firms, institutions, industries, and nations-and presents international evidence to reflect the wide variety of perspectives. In analyzing the effects of corporate governance on performance, a variety of indicators are considered, such as accounting profit, economic profit, productivity growth, market share, proxies for environmental and social performance, such as diversity and other aspects of corporate social responsibility, and of course, share price effects. In addition to providing a high level review and analysis of the existing literature, each chapter develops an agenda for further research on a specific aspect of corporate governance. This Handbook constitutes the definitive source of academic research on corporate governance, synthesizing studies from economics, strategy, international business, organizational behavior, entrepreneurship, business ethics, accounting, finance, and law.

Download or read book The Routledge Handbook of Accounting Ethics written by Eileen Z. Taylor and published by Routledge. This book was released on 2020-12-29 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.