Download or read book The History of Management Accounting in France Italy Portugal and Spain written by Salvador Carmona Moreno and published by . This book was released on 2005 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The History of Management Accounting in France Italy Portugal and Spain written by Salvador Carmona and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historical research has shown the influence of environmental contexts on the design and functioning of management accounting systems. In contrast to the relatively competitive settings that witnessed the emergence of cost systems in Anglo-American contexts, the focal settings featured inter alia the imposing role of religious and social philosophers' ideas on society as well as distinctive degrees of state intervention in the economy. The findings question traditional contentions that double-entry bookkeeping spread from the fifteenth through the eighteenth centuries and that cost calculations have been implemented only since the advent of the British Industrial Revolution.
Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2011-09-14 with total page 745 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
Download or read book The Italian and Iberian Influence in Accounting History written by Michele Bigoni and published by Routledge. This book was released on 2017-10-02 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the factory. This book, drawing upon the growing body of work which focuses on Italy and the Iberian Peninsula, demonstrates how accounting practices were effective in the subjugation of single individuals or entire populations, whether Roman Catholic priests, State functionaries, inhabitants of conquered lands or workers. The effectiveness of accounting as a tool of power is linked to its neutral and technical appearance, which makes it difficult for those oppressed and controlled by its practices to oppose it. Its adaptability to different organizational contexts, as documented in The Italian and Iberian Influence in Accounting History, makes it a valuable tool for sustaining existing power relations and reproducing inequalities and exploitation. The Italian and Iberian Influence in Accounting History is vital reading for academics and researchers in the fields of accounting, accounting history, political management and sociology and European history.
Download or read book The Routledge Handbook of Accounting in Asia written by Zhijun Lin and published by Routledge. This book was released on 2017-08-16 with total page 631 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advancement in Asian countries. However, although the general trend over recent decades towards convergence in financial reporting standards and practices has dramatically improved the comparability of accounting information, considerable variances remain in practices between countries. This Handbook therefore provides an up-to-date review of contemporary accountancy across Asia, illustrating how standards have been reshaped to accommodate the needs of economic and social trends. As well as providing an overview of standards in the larger Asian economies of China, India and Japan, contributions to the Handbook also include studies of countries such as Sri Lanka, Nepal, Cambodia and Mongolia. In particular, this Handbook analyses: financial accounting and reporting management accounting auditing and accounting professionalization governmental and public-sector accounting accounting education accounting development in Asian emerging economies The Routledge Handbook of Accounting in Asia offers students, academics, regulators and practitioners an essential reference guide to the current scholarship and practice in the field of accountancy in Asia. It will be a useful resource in particular for students of accountancy, business studies and Asian studies.
Download or read book A History of Management Accounting written by Richard Edwards and published by Routledge. This book was released on 2012-11-12 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is growing interest in the history of accounting amongst both accounting practitioners and accounting academics. This interest developed steadily from about 1970 and really ‘took off’ in the 1990s. However, there is a lack of texts dealing with major aspects of accounting history that can be used in classrooms, to inform new researchers, and to provide a source of reference for established researchers.The great deal of research into cost and management accounting in Britain published in academic journals over the last twenty years–including the authors' own contributions–makes The History of Cost and Management Accounting an essential contribution to the field.
Download or read book A History of Management Accounting written by Trevor Boyns and published by Routledge. This book was released on 2013 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The History of Cost and Management Accounting, two leading international scholars provide a comprehensive survey of the literature on costing and management accounting. This compelling guide covers the development of British accounting from the late 19th century to recent years, and offers a balanced review of changing theories and practices.
Download or read book The Historical Analysis in Management Accounting Studies written by Valerio Antonelli and published by . This book was released on 1997* with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The History of Accounting RLE Accounting written by Michael Chatfield and published by Routledge. This book was released on 2014-02-05 with total page 678 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
Download or read book The History and Tradition of Accounting in Italy written by Professor David Alexander and published by Routledge. This book was released on 2019-12-12 with total page 246 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 Public Management Reform and Modernization written by Edoardo Ongaro and published by Edward Elgar Publishing. This book was released on 2009 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ongaro has made a major contribution to understanding the political and adminstrative systems of Southern Europe. The work goes beyond that, however, by providing an excellent example of comparative analysis in general. This book should be read by all students of comparative administration. B. Guy Peters, University of Pittsburgh, US and City University of Hong Kong This is an important book for several reasons. Public sector reform debates and policies have been heavily perhaps too heavily influenced by Anglo-Saxon models, and literature on reforms in the Latin part of Europe has, until now, only been available in a fragmented way. However, this unique new book offers a coherent vision across Southern Europe. It refers to important parts of our history and how these still influence current times. It also shows that culture does make a difference, and that contingencies are important. European public sector reform is as diverse as the range of its administrative histories, and this book is therefore crucial in our understanding of the future in relation to the past. Geert Bouckaert, Public Management Institute, Katholieke Universiteit Leuven, Belgium, and European Group for Public Administration This systematic, thorough and insightful book offers one of the very rare comparative studies of public management reform in Italy, France, Greece, Portugal and Spain. A unique and most valuable study. Walter Kickert, Erasmus University Rotterdam, the Netherlands Scholars of public management reform have been at it for many years but there was always a gap little was really known about southern Europe, those countries that come from the Napoleonic tradition. Now, Professor Edoardo Ongaro of Bocconi University has filled that gap, and we will all profit from his diligent and insightful work. Jeffrey D. Straussman, Nelson A. Rockefeller College of Public Affairs and Policy, University at Albany, US Theoretically eclectic and empirically rich, this is a much-needed volume on the dark side of the moon, that is, public management reform outside the Anglo-Saxon world. Edoardo Ongaro sheds light on Italy and four other Napoleonic systems by producing a far-reaching comparative analysis that also captures the effects of Europeanization and multi-level governance on public management reforms. Ambitious yet ultimately accessible, this book is a must-read for those who want to explain and understand the trajectories of reform in their historical context. Claudio Radaelli, University of Exeter, UK The reader will find in Professor Ongaro s book a clear and thorough discussion of the public sector reform process both in Italy and southern European countries based upon a systematic comparative framework. This is a very useful and original work that any student in comparative politics or public administration will highly appreciate. Luc Rouban, CNRS, Centre de Recherches Politiques de Science Po (CEVIPOF), Paris, France This scholarly volume makes an interesting and distinctive contribution to the global public management reform debate by offering an analysis of reform trajectories in an important but rather neglected group of Southern European countries. Ewan Ferlie, King's College London, UK Since the 1980s, a wave of reforms of public management has swept the world. The investigation into the effects of such major transformations has, however, been unbalanced: important countries have received only limited attention. This timely book fills the gap by investigating the dynamics of contemporary public management reform in five European countries that gave shape to the Napoleonic administrative tradition France, Greece, Italy, Portugal, Spain. Edoardo Ongaro presents an in-depth investigation of the reform of public management in these countries, revisiting major topics of theoretical interest in the study of public administration. He addresses key issues regarding the influence of the past on the transformation of the public se
Download or read book The History of Management Accounting written by Anne Loft and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbook on Ministerial and Political Advisers written by Richard Shaw and published by Edward Elgar Publishing. This book was released on 2023-05-09 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: Making a significant, novel contribution to the burgeoning international literature on the topic, this Handbook charts the various methodological, theoretical, comparative and empirical dimensions of a future research agenda on ministerial and political advisers.
Download or read book Management Accounting Practices in Spain written by and published by . This book was released on 2002 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Routledge Companion to Accounting and Risk written by Margaret Woods and published by Routledge. This book was released on 2017-03-27 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts. Key themes such as corporate governance, trust, uncertainty and climate change are covered by a global array of contributing scholars. These contributions are divided into four areas: The broader aspects of risk and risk management Risk in financial reporting Risk in management accounting Risk monitoring The book is supported by a series of illustrative case studies which help to bring together theory and practice. With its wealth of examples and analyses, this volume provides essential reading for students, scholars and practitioners charged with understanding diverse facets of risk in the context of accounting in the business world.
Download or read book Yearbook of International Organizations 2014 2015 Volumes 1a 1b Set written by Union Of International Associations and published by . This book was released on 2014-06-16 with total page 1452 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 1 (A and B) covers international organizations throughout the world, comprising their aims, activities and events.
