Download or read book Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Download or read book Contemporary Issues in Accounting written by Elaine Conway and published by Springer. This book was released on 2018-06-01 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.

Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Download or read book Teaching IFRS written by Richard M.S. Wilson and published by Routledge. This book was released on 2013-09-13 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.

Download or read book IFRS for Small and Medium sized Entities written by International Accounting Standards Board and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Economic and Financial Crime written by Monica Violeta Achim and published by Springer Nature. This book was released on 2020-08-29 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the widespread economic and financial crime issues of corruption, the shadow economy and money laundering. It investigates both the theoretical and practical aspects of these crimes, identifying their effects on economic, social and political life. This book presents these causes and effects with a state of the art review and with recent empirical research. It compares the international and transnational aspects of these economic and financial crimes through discussion and critical analysis. This volume will be of interest to researchers and policy makers working to study and prevent economic and financial crime, white collar crime, and organized crime.

Download or read book A Core Bibliography on Global Issues Related to Environment Resources Population and Sustainable Development written by and published by . This book was released on 1991 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contemporary Issues in Sustainability Accounting Assurance and Reporting written by Stewart Jones and published by Emerald Group Publishing. This book was released on 2012-06-15 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.

Download or read book The Routledge Companion to Qualitative Accounting Research Methods written by Zahirul Hoque and published by Taylor & Francis. This book was released on 2017-03-31 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.

Download or read book Special Issue Knowledge Management Current Trends and Challenges written by Małgorzata Zięba and published by Cognitione Foundation for the Dissemination of Knowledge and Science. This book was released on 2017-01-01 with total page 175 pages. Available in PDF, EPUB and Kindle. Book excerpt: Knowledge management (KM) has become an evolving discipline since the early 1990s, when organizations started perceiving knowledge as a valuable resource. This field of research has its origin in many disciplines, such as: information and IT management, computer science, enterprise management, organization science, human resource management and even philosophy, offering many potential research perspectives and approaches. For more than three decades, organizations of various types have been undertaking efforts to apply knowledge management, in order to benefit from a competitive advantage. Researchers and practitioners from diversified industries, and with different backgrounds, have tried to answer the question how to successfully manage knowledge, knowledge work and knowledge workers, still leaving much space for further research avenues Now, after all those years of research, some old questions have still not been answered and some new ones have arisen. During the pre-conference workshop on “The future of KM: short-time goals and long-term vision”, organized in Barcelona before the European Conference on Knowledge Management 2017 and conducted by myself and my colleague, Dr Sandra Moffett from Ulster University (UK), we asked the participants what their idea of the future of KM was. We could observe many different voices and approaches: some very pessimistic that KM is probably coming to an end, but mostly very promising that there are still many unexplored aspects of KM we should focus on and there is still a plethora of issues related to knowledge management that should be examined. Similar voices can be detected in the flagship article written by Meliha Handzic, who claims that KM definitely has a future, although it may not be without some challenges and obstacles to overcome. This paper links the past (three evolutionary stages of KM called fragmentation, integration and fusion) with the future of KM (three new trends named extension, specialization and reconceptualization). The author also suggests that KM should embrace different approaches under the “KM Conceptual Umbrella”, highlighting the possibility of addressing many themes, ideas or tools linked with knowledge. All the past and future evolutionary stages of KM are described in detail, together with the challenges that the KM field might face in the future. In the second paper, by Philip Sisson and Julie J. C. H. Ryan, the authors present a mental model of knowledge as a concept map being an input to KM research. The authors used qualitative methods, together with system engineering and object analysis methods, to collect various concepts and relate them. The issue of knowledge is elementary in knowledge management and showing the links between particular knowledge terms is of very high value to all KM researchers. Although the length of this article may constitute a challenge, it is definitely worth the effort as it illustrates many multifaceted, multilayered and multidimensional aspects of knowledge. The third paper by Karl Joachim Breunig and Hanno Roberts discusses another valid issue of value creation in the context of knowledge flow. The authors try to answer the question: How can we express knowledge in such a way that it can be monetized and made accessible to specific managerial interventions? Building on the previous extant studies and authors’ ideas, the paper points out that boundary spanners play a focal role in the monetization efforts of knowledge. In the fourth paper by Regina Lenart-Gansiniec one can read about crowdsourcing and the virtual knowledge sharing taking place in this process. The phenomenon of crowdsourcing is still under-researched and not much is known about the virtual exchange of knowledge in crowdsourcing and its benefits, such as co-creation, participation or gaining new ideas, and potential sources of innovations. Apart from the examination of the potential benefits of virtual knowledge sharing, the author also analyses ways of measuring virtual knowledge sharing in the process of crowdsourcing. The fifth paper by Kaja Prystupa concerns knowledge management processes in small entities and the role played by organizational culture. As the aim of this paper, the author set the examination of organizational culture in small Polish companies with the application of a symbiotic-interpretive perspective. Interesting outcomes of this study are: the confirmed role of organizational culture in KM initiatives, the importance of the founder and the industry, and the threat posed by organizational growth, which should be well-managed from the perspective of organizational culture so as not to hinder organizational performance. The sixth and the final paper, by David Mendes, Jorge Gomes and Mário Romão, deals with ways of creating intangible value through the use of a corporate employee portal. The authors undertake the effort to explain how such a portal fosters the creation of organizational values built on intangible assets. As the research confirms, an employee portal can be considered as a strategic tool for promoting organizational culture and cooperation, through information and communication fluxes and through the teamwork of collaborative functionalities. This issue of JEMI integrates contributions from Bosnia and Herzegovina, the United States, Norway, Poland and Portugal. I would like to express my gratitude to all the authors who contributed to this special issue, proving that knowledge management is still a valid topic, and offering abundant research opportunities. I would also like to express my sincerest thanks to the anonymous reviewers who contributed highly to the selection of the best submissions for this issue and guided the authors to further improvements in their works. Finally, I would like to pay special thanks to Dr Anna Ujwary-Gil, Editor-in-Chief of JEMI, for her kind invitation to prepare this special issue and her continual support at each stage of its preparation. I do hope that the readers of JEMI find the selected papers valuable and that they enrich their knowledge on KM issues. Additionally, I do believe that the collected works will be inspiring and offer some future directions for the examination of the knowledge management field. Dr. Małgorzata Zięba Guest Editor, JEMI Assistant Professor, Gdansk University of Technology, Poland

Download or read book CSR and Management Accounting Challenges in a Time of Global Crises written by Oncioiu, Ionica and published by IGI Global. This book was released on 2021-06-25 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern companies are subject to increasing pressures to conduct their business in an environmentally responsible manner due to social and environmental problems. Management of sustainable performance is one of the phenomena faced by the current business environment and, in particular, management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions need to be adjusted and strongly substantiated, considering the information required by internal and external stakeholders, including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. CSR and Management Accounting Challenges in a Time of Global Crises is a comprehensive reference source that explores various theoretical and practical approaches of management accounting and its impact in the 21st century and investigates new accounting and financial approaches where economic and social aspects become mutually supportive to enhance their impact on community development. Covering topics such as CSR reporting, sustainability, and greenwashing, this book is an essential resource for academicians, specialty organizations, chief financial officers (CFOs), financial controllers, business analysts, financial planning and analysis (FP&A) analysts, budgeting managers, students, researchers, and business environment managers and specialists.

Download or read book Teaching IFRS written by Richard M.S. Wilson and published by Routledge. This book was released on 2013-09-13 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.

Download or read book Global Versus Local Perspectives on Finance and Accounting written by David Procházka and published by Springer. This book was released on 2019-02-28 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings volume examines accounting and financial issues and trends from both global and local economic perspectives. Featuring selected contributions presented at the 19th Annual Conference on Finance and Accounting (ACFA) held in Prague, Czech Republic, this book offers a mixture of research methods and micro- and macroeconomic approaches to depict a detailed picture of the impact of global and local determinants on the globalized economy. The global perspectives versus local specifics make the volume useful for not only academics and scholars, but also for regulators and policy makers when deliberating the potential outcome of competing regulatory mechanisms. The Annual Conference on Finance and Accounting (ACFA) has become one of the biggest conferences in the Central and Eastern European (CEE) region solely oriented to contemporary research in finance and accounting. Bringing together researchers and scholars from all over the world, the conference provides a platform in which thoughts, visions, and contemporary developments in the field of finance and accounting are discussed.

Download or read book Throughput Accounting in a Hyperconnected World written by Oncioiu, Ionica and published by IGI Global. This book was released on 2019-03-15 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: As economies globalize, the number and power of transnational companies increases, especially in developing countries. Relevant, reliable, and comparable financial information and a common business language are needed to ensure communication between all users of financial information. Throughput Accounting in a Hyperconnected World provides innovative insights into controversial debates regarding the configuration and use of accounting and finance information both internally within economic entities and through third parties. These debates underline the major responsibility of users when configuring accounting and finance models and thereby in modelling business information. The content within this publication covers risk analysis, social accounting, and entrepreneurial models and is designed for managers, accountants, risk managers, academics, researchers, practitioners, and students.

Download or read book Corporate Governance and Its Implications on Accounting and Finance written by Alqatan, Ahmad and published by IGI Global. This book was released on 2020-09-25 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.

Download or read book Communication in Accounting Education written by Richard M.S. Wilson and published by Routledge. This book was released on 2016-04-14 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting, often described as "the language of business", requires a diverse set of written, listening and oral communication skills if those who practise it are to be effective. Given the pace of change relating to, for example, the evolution of international accounting standards and the demands for greater transparency, accountants must be clear, responsive, and audience-focussed communicators. Employers of accountants consistently comment on the need for their new graduate recruits and trainees to have strong written, oral, and interpersonal communication skills. In this light accounting educators face the challenge of designing and delivering programmes that reflect professional expectations on the part of employers and clients, and educating students on how to make informed communication choices in order to achieve desired results and to build good working relationships. The chapters in this book deal with such topics as accounting students’ perceptions of oral communication skills; competence-based writing skills; and the development of listening skills. This book was originally published as Accounting Education: an international journal.

Download or read book Financial Counseling written by Dorothy B. Durband and published by Springer. This book was released on 2018-10-16 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This text is a valuable new resource that we recommend for all of our professionals and are proud to incorporate as part of our AFC® certification program. With expertise representing the breadth and depth of the financial counseling profession, the content in this text provides you with a rigorous foundation of knowledge, considers critical theoretical models, and explores foundational skills of communication, self-awareness, and bias. This type of comprehensive approach aligns with our mission and vision—providing you with the foundational knowledge to meet clients where they are across the financial life-cycle and impact long-term financial capability." -Rebecca Wiggins, Executive Director, AFCPE® (Association for Financial Counseling and Planning Education®) This timely volume presents a comprehensive overview of financial counseling skills in accessible, practical detail for readers throughout the career span. Expert financial counselors, educators, and researchers refer to classic and current theories for up-to-date instruction on building long-term client competence, working with clients of diverse backgrounds, addressing problem financial behavior, and approaching sensitive topics. From these core components, readers have a choice of integrated frameworks for guiding clients in critical areas of financial decision-making. This essential work: · Offers an introduction to financial counseling as a practice and profession · Discusses the challenges of working in financial counseling · Explores the elements of the client/counselor relationship · Compares delivery systems and practice models · Features effective tools and resources used in financial counseling · Encourages counselor ethics, preparedness, and self-awareness A standout in professional development references, Financial Counseling equips students and new professionals to better understand this demanding field, and offers seasoned veterans a robust refresher course in current best practices.