Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013-04-02 with total page 530 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 The History and Tradition of Accounting in Italy written by David Alexander and published by Routledge. This book was released on 2017-07-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Download or read book The Fifth International Congress on Accounting 1938 written by Various and published by Routledge. This book was released on 2020-09-04 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1986, collects together the papers presented at the Fifth International Congress on Accounting in 1938. Cutting edge research at the time, these analyses now form an integral part of the history of accounting.

Download or read book The Origins of Accounting Culture written by Massimo Sargiacomo and published by Routledge. This book was released on 2018-05-11 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

Download or read book An Institutional History of Italian Economics in the Interwar Period Volume I written by Massimo M. Augello and published by Springer Nature. This book was released on 2019-11-25 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Italy is well known for its prominent economists, as well as for the typical public profile they have constantly revealed. But, when facing an illiberal and totalitarian regime, how closely did Italian economists collaborate with government in shaping its economic and political institutions, or work independently? This edited book completes a gap in the history of Italian economic thought by providing a complete work on the crucial link between economics and the Fascist regime, covering the history of political economy in Italy during the so-called “Ventennio” (1922-1943) with an institutional perspective. The approach is threefold: analysis of the academic and extra-academic scene, where economic science was elaborated and taught, the connection between economics, society and politics, and, dissemination of scientific debate. Special attention is given to the bias caused by the Fascist regime to economic debate and careers. This Volume I deals with the economics profession under Fascism, in particular in light of the political and institutional changes that the regime introduced, the restructuring of higher education, the restriction of freedom in teaching and of the press, and with respect to promoting its own strategies of political and ideological propaganda. Volume II (available separately) considers the public side of the economics profession, the “fascistisation” of culture and institutions, banishment and emigration of opponents, and post-WW2 purge of Fascist economists.

Download or read book Advances in Gender and Cultural Research in Business and Economics written by Paola Paoloni and published by Springer. This book was released on 2018-09-25 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents current research on gender and culture from business, management and accounting perspectives with a multidisciplinary approach. Featuring selected contributions presented at the 4th IPAZIA Workshop on Gender Studies held at Niccolò Cusano University in Rome, Italy, this book investigates gender strategies adopted and tested by various companies and assesses the impact of their subsequent dissemination. The contents are structured into four sections each of which addressing a specific theme on gender studies as follows: I) Women in Academia and in the University contexts: A trans-disciplinary approach; II) Gender issues, Corporate Social Responsibility and reporting; III) Woman in business and female entrepreneurship; IV) Women in Family Business. The result is a book that provides an innovative and rigorous analysis of gender issues proposing new challenges and insights in gender studies. IPAZIA Scientific Observatory for Gender Studies defines an updated framework of research, services, and projects, all initiatives related to women and gender relations at the local, national and international. In order to achieve this objective, the Observatory aims to implement the literature on gender studies, to organize and promote scientific significant initiatives (workshops, seminars, conferences, studies, scientific laboratory) on these issues at the national and international level under an interdisciplinary perspective.

Download or read book Company crisis Methods and tools for studying the symptoms written by Mariarita Pierotti and published by Giuffrè Editore. This book was released on 2009 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate financial distress new predictors and early warning written by Velia Gabriella Cenciarelli and published by FrancoAngeli. This book was released on 2024-10-28T00:00:00+01:00 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1324

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 Developing and Utilizing E Learning Applications written by Lazarinis, Fotis and published by IGI Global. This book was released on 2010-08-31 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developing and Utilizing E-Learning Applications provides a complete investigation of new methods, technologies, and practices critical to modern educational environments. Exploring topics such as virtual worlds, learning methods, and ICTs as well as interoperability in e-learning environments, this reference provides essential knowledge for educators, practitioners, and students alike.

Download or read book Value Relevance of Accounting Information in Capital Markets written by Ojo, Marianne and published by IGI Global. This book was released on 2016-12-12 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.

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 630 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 Maintaining Sustainable Accounting Systems in Small Business written by Carvalho, Luísa Cagica and published by IGI Global. This book was released on 2018-06-15 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting systems and sustainability management are vital for company management and performance. This is particularly difficult for small businesses. As such, it is necessary to understand the features and issues of sustainable accounting systems, with a particular focus on small business. Maintaining Sustainable Accounting Systems in Small Business is a critical scholarly resource that explores sustainability accounting systems with small businesses and how the economic, social, and environmental aspects are related to each other in the company’s management and performance. Featuring coverage on a broad range of topics such as management control system, integrated reporting, and small and medium enterprises, this book is geared towards entrepreneurs, business managers, academicians, business professionals, and graduate-level students seeking practical information about the different sustainable accounting systems from strategic, organizational, and accounting perspectives.

Download or read book The Changing Role of SMEs in Global Business written by Alkis Thrassou and published by Springer Nature. This book was released on 2020-11-13 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: SMEs are significant job creators and drivers of innovation and competition in most economic sectors. Furthermore, the traditional constraints of small and medium enterprises, such as geographic operations, are now being dissolved by technological developments. This means that there are new opportunities for SMEs, and their fundamental principles are being redefined: the aims, competencies, strategy, management, practice, and scope of these businesses are changing, with wide-ranging implications. This is the second part of a two volume work that incorporates scientific chapters on SME business theory and practice. Authors provide a balanced perspective of the present and future of SMEs across all business disciplines, for example management, strategy, marketing, economics and finance. While Volume I focuses on the individual SME and internal issues such as innovation, quality, and digitization, this second volume explores external issues such as contextual forces, the effects of the financial crisis, and macro-economic effects.

Download or read book Current Global Practices of Corporate Social Responsibility written by Samuel O. Idowu and published by Springer Nature. This book was released on 2021-07-07 with total page 891 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the status quo of Corporate Social Responsibility practices and their development since 2008. How have things changed in the practice of CSR? What new opportunities and challenges have arisen? The book reports on an international set of cases and case studies on how CSR is practiced at business and organizations in various countries. It analyzes country-specific and industry-specific issues, as well as general global issues in connection with the United Nations’ Sustainable Development Goals. The contributions gathered here provide comprehensive information on CSR for both practitioners and researchers around the globe.

Download or read book Corporate Social Responsibility and Governance written by Samuel O. Idowu and published by Springer. This book was released on 2014-11-27 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the role of international standards for corporate governance in the context of corporate social responsibility. Based on the fundamentals of moral theory, the book examines governance and CSR in general, addressing questions such as: Is “good governance” not affected by moral concerns? How do the principles and practices of CSR standards adhere to or conflict with insights from business ethics and moral theory? To what extent do the standards and governance models provide normative guidance? Do the standards and governance guidelines provide an adequate means of benchmarking and auditing? Are these standards a help or a hindrance to stakeholder engagement and transparency? The book provides insightful and thought-provoking answers to these and many other important questions concerning CSR standards, and offers a valuable resource for practitioners, academics and students at business schools and other institutions.

Download or read book The Development of Double Entry RLE Accounting written by Chris W. Nobes and published by Routledge. This book was released on 2013-12-04 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: This compilation concerns account books, not books on accounting. Most of the essays analyse the account book(s) of a single person or business. In each case the account book(s) demonstrate the presence of, at least, elements of double entry. The essays come in pairs, beginning with Geoffrey Lee’s paper on Florentine bank ledger fragments of 1211, some of the earliest relics of Italian bookkeeping. Subsequent papers trace the development of double entry over the centuries until 1786 when full double entry was achieved. There are papers from the UK and USA which illustrate the use of balance sheets, valuation techniques and the accruals convention as well as papers which analyse the causes of the development of double entry, using the evidence of others.