Download or read book Advances in Accounting written by Philip M J Reckers and published by Elsevier. This book was released on 2005-06-02 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its twenty-first edition, Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes articles reflective of recent focus on corporate governance, earnings management and the influence of the CEO, the accuracy of earnings forecasts and the value relevance or voluntary and mandated disclosures. This volume also looks at challenges facing the academic community with respect to technology and addresses pedagogical advances holding promise. AIA continues its commitment to the global arena by publishing research with an international perspective in the International Section inaugurated in Volume 20. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.
Download or read book Reconsidering Social Constructionism written by Gale Miller and published by Routledge. This book was released on 2017-09-29 with total page 573 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the impact of social interactionist and ethnographic methodology twenty-five years ago, the research agenda in social problems began to shift its focus, giving rise to the Social Constructionism movement. The present volume and the related shorter text, Constructionist Controversies, review the substantial contributions made by social constructionist theorists over that period, as well as recent debates about the future of the perspective. These contributions redefine the purpose and central questions of social problems theory and articulate a research program for analyzing social problems as social constructions. A generation of theorists has been trained in the constructionist perspective and has extended it through numerous analyses of diverse aspects of contemporary social life.The debates in this volume pose fundamental questions about the major assumptions of the perspective, the ways in which it is practiced, and the purposes of social problems theory. Their point of departure is Ibarra and Kitsuse's essay, cutting new theoretical ground in calling for ""investigating vernacular resources, especially rhetorical forms, in the social problems process.""Contributors are forceful proponents both within and outside of the social constructionist community, who take a broad array of positions on the current state of social problems theory and on the rhetorical forms that need exploring. They also lay down the general lines for diverse and often competing programs for the future development of the constructionist agenda.
Download or read book Critical Histories of Accounting written by Richard K. Fleischman and published by Routledge. This book was released on 2013-04-02 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: The critical tradition in accounting historiography has come to occupy a prominent place in the discipline’s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting’s long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record – women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.
Download or read book Positive Accounting Theory written by Ross L. Watts and published by . This book was released on 2004 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Rethinking State Theory written by Mark J Smith and published by Routledge. This book was released on 2013-10-11 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the last two decades, objects of analysis such as 'the state' have increasingly been seen as uncertain and contested theoretical concepts. Mark J. Smith presents a counter argument that highlights how existing theoretical approaches can provide useful tools for understanding contemporary political developments.
Download or read book Revisiting Targeting in Social Assistance written by Margaret Grosh and published by World Bank Publications. This book was released on 2022-06-14 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: Targeting is a commonly used, but much debated, policy tool within global social assistance practice. Revisiting Targeting in Social Assistance: A New Look at Old Dilemmas examines the well-known dilemmas in light of the growing body of experience, new implementation capacities, and the potential to bring new data and data science to bear. The book begins by considering why or whether or how narrowly or broadly to target different parts of social assistance and updates the global empirics around the outcomes and costs of targeting. It illustrates the choices that must be made in moving from an abstract vision to implementable definitions and procedures, and in deciding how the choices should be informed by values, empirics, and context. The importance of delivery systems and processes to distributional outcomes are emphasized, and many facets with room for improvement are discussed. The book also explores the choices between targeting methods and how differences in purposes and contexts shape those. The know-how with respect to the data and inference used by the different household-specific targeting methods is summarized and comprehensively updated, including a focus on “big data†? and machine learning. A primer on measurement issues is included. Key findings include the following: · Targeting selected categories, families, or individuals plays a valuable role within the framework of universal social protection. · Measuring the accuracy and cost of targeting can be done in many ways, and judicious choices require a range of metrics. · Weighing the relatively low costs of targeting against the potential gains is important. · Implementing inclusive delivery systems is critical for reducing errors of exclusion and inclusion. · Selecting and customizing the appropriate targeting method depends on purpose and context; there is no method preferred in all circumstances. · Leveraging advances in technology—ICT, big data, artificial intelligence, machine learning—can improve targeting accuracy, but they are not a panacea; better data matters more than sophistication in inference. · Targeting social protection should be a dynamic process.
Download or read book Social Norms and the Theory of the Firm written by Douglas E. Stevens and published by Cambridge University Press. This book was released on 2018-10-18 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Demonstrates the importance of social norms to firms and markets through historical context and theoretical and empirical evidence.
Download or read book Rethinking Finance in the Face of New Challenges written by David Bourghelle and published by Emerald Group Publishing. This book was released on 2021-10-25 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rethinking Finance in the Face of New Challenges provides an overview of the new research perspectives devoted to financial activity, reconsidering the opposition between orthodox and heterodox schools of finance.
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE Publications. This book was released on 2016-06-04 with total page 605 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
Download or read book Rethinking Language Mind and World Dialogically written by Per Linell and published by IAP. This book was released on 2009-05-01 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Per Linell took his degree in linguistics and is currently professor of language and culture, with a specialisation on communication and spoken interaction, at the University of Linköping, Sweden. He has been instrumental in building up an internationally renowned interdisciplinary graduate school in communication studies in Linköping. He has worked for many years on developing a dialogical alternative to mainstream theories in linguistics, psychology and social sciences. His production comprises more than 100 articles on dialogue, talk-in-interaction and institutional discourse. His more recent books include Approaching Dialogue (1998), The Written Language Bias in Linguistics (2005) and Dialogue in Focus Groups (2007, with I. Marková, M. Grossen and A. Salazar Orvig).
Download or read book Rethinking Marxist Approaches to Transition written by Onur Acaroglu and published by BRILL. This book was released on 2020-09-25 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Rethinking Marxist Theories of Transition, Onur Acaroglu traces the concept of transition across the tracts of Classical and Western Marxism. Rarely directly invoked, transition appears as an imminent social reality, and a useful conceptual tool for critical social theory.
Download or read book Rethinking Commodification written by Martha Ertman and published by NYU Press. This book was released on 2005-08 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a world that is often ruled by buyers and sellers, those things that are often considered priceless become objects to be marketed and from which to earn a profit.
Download or read book Rethinking Strategic Management written by Thomas Wunder and published by Springer Nature. This book was released on 2019-09-06 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers innovative ideas and frameworks for sustainable strategizing to advance business by scaling-up its positive impact, which is so urgently needed at this time in the 21st century. It shows practitioners how to effectively deal with socio-ecological systems’ disruptions to their operating environments and play an active role in transforming markets toward a sustainable future. In short, the book demonstrates how to make business sense of sustainability, highlighting new approaches and examples that translate sustainability into strategy and action. The ultimate goal is to provide a path toward a thriving future for both business and society. This book was written for strategy practitioners and decision makers who want to understand why sustainable strategizing is important in today’s business world and are seeking actionable business knowledge they can apply in their companies. It was also written for students of management and can be used as a supplemental text to support traditional graduate and undergraduate management courses.
Download or read book Green Swans written by John Elkington and published by Greenleaf Book Group. This book was released on 2020-04-07 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Even leading capitalists admit that capitalism is broken. Green Swans is a manifesto for system change designed to serve people, planet, and prosperity. In his twentieth book, John Elkington—dubbed the “Godfather of Sustainability”—explores new forms of capitalism fit for the twenty-first century. If Nassim Nicholas Taleb’s “Black Swans” are problems that can take us exponentially toward breakdown, then “Green Swans” are solutions that take us exponentially toward breakthrough. The success—and survival—of humanity now depends on how we rein in the first and accelerate the second. Green Swans draws on Elkington’s firsthand experience in some of the world’s best-known boardrooms and C-suites. Using case studies, real-world examples, and profiles on emergent technologies, Elkington shows how the weirdest “Ugly Ducklings” of today’s world may turn into tomorrow’s world-saving Green Swans. This book is a must-read for business leaders in corporations great and small who want to help their businesses survive the coming shift in global priorities over the next decade and expand their horizons from responsibility, through resilience, and onto regeneration.
Download or read book Rethinking Management and Economics in the New 20 s written by Eleonora Santos and published by Springer Nature. This book was released on 2023-04-13 with total page 499 pages. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings book showcases papers presented at the 2022 Rethinking Management and Economics in the (New) 20s conference in Leiria, Portugal. Rethinking Management and Economics in the (New) 20’s is focused on the investigation of key challenges and perspectives of Management and Economics. The chapters in this book explore new avenues of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of Management and Economics. This book contributes towards deepening our understanding of what the new problems associated with achieving the goals of management and Economics in the 2020s and present possible solutions to the problems. 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.
Download or read book Rethinking Gnosticism written by Michael Allen Williams and published by Princeton University Press. This book was released on 1999-04-12 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most anyone interested in such topics as creation mythology, Jungian theory, or the idea of "secret teachings" in ancient Judaism and Christianity has found "gnosticism" compelling. Yet the term "gnosticism," which often connotes a single rebellious movement against the prevailing religions of late antiquity, gives the false impression of a monolithic religious phenomenon. Here Michael Williams challenges the validity of the widely invoked category of ancient "gnosticism" and the ways it has been described. Presenting such famous writings and movements as the Apocryphon of John and Valentinian Christianity, Williams uncovers the similarities and differences among some major traditions widely categorized as gnostic. He provides an eloquent, systematic argument for a more accurate way to discuss these interpretive approaches. The modern construct "gnosticism" is not justified by any ancient self-definition, and many of the most commonly cited religious features that supposedly define gnosticism phenomenologically turn out to be questionable. Exploring the sample sets of "gnostic" teachings, Williams refutes generalizations concerning asceticism and libertinism, attitudes toward the body and the created world, and alleged features of protest, parasitism, and elitism. He sketches a fresh model for understanding ancient innovations on more "mainstream" Judaism and Christianity, a model that is informed by modern research on dynamics in new religious movements and is freed from the false stereotypes from which the category "gnosticism" has been constructed.
Download or read book Rethinking Economic Evolution written by Ulrich Witt and published by Edward Elgar Publishing. This book was released on 2016-07-30 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern economies never come to rest. From institutions to activities of production, trade, and consumption, everything is locked in processes of perpetual transformation – and so are our daily lives. Why and how do such transformations occur? What can economic theory tell us about these changes and where they might lead? Ulrich Witt’s book discusses why evolutionary concepts are necessary to answer such questions. While economic evolution is in many respects unique, it nonetheless needs to be seen within the broader context of natural evolution. By exploring this complex relationship, Rethinking Economic Evolution demonstrates the significance of an evolutionary economic theory.
