Accounting Organizations And Institutions Essays In Honour Of Anthony Hopwood
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Accounting Organizations And Institutions
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Author : Christopher S. Chapman
language : en
Publisher: OUP Oxford
Release Date : 2009-08-13
Accounting Organizations And Institutions written by Christopher S. Chapman and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-08-13 with Business & Economics categories.
Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.
Accounting As Social And Institutional Practice
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Author : Anthony G. Hopwood
language : en
Publisher: Cambridge University Press
Release Date : 1994-10-06
Accounting As Social And Institutional Practice written by Anthony G. Hopwood and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-10-06 with Business & Economics categories.
Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.
The Routledge Companion To Critical Accounting
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Author : Robin Roslender
language : en
Publisher: Routledge
Release Date : 2017-09-11
The Routledge Companion To Critical Accounting written by Robin Roslender and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-11 with Business & Economics categories.
The field of critical accounting has expanded rapidly since its inception and has become recognised?as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.
Intellectual Capital In Organizations
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Author : Patricia Ordoñez de Pablos
language : en
Publisher: Routledge
Release Date : 2014-12-05
Intellectual Capital In Organizations written by Patricia Ordoñez de Pablos and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-05 with Business & Economics categories.
In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.
The Routledge Companion To Qualitative Accounting Research Methods
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Author : Zahirul Hoque
language : en
Publisher: Taylor & Francis
Release Date : 2017-03-31
The Routledge Companion To Qualitative Accounting Research Methods written by Zahirul Hoque and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-31 with Business & Economics categories.
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.
The Oxford Handbook Of The Sociology Of Finance
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Author : Karin Knorr Cetina
language : en
Publisher: OUP Oxford
Release Date : 2012-11-29
The Oxford Handbook Of The Sociology Of Finance written by Karin Knorr Cetina and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-29 with Business & Economics categories.
Recent years have seen a surge of interest in the workings of financial institutions and financial markets beyond the discipline of economics, which has been accelerated by the financial crisis of the early twenty-first century. The Oxford Handbook of the Sociology of Finance brings together twenty-nine chapters, written by scholars of international repute from Europe, North America, and Asia, to provide comprehensive coverage on a variety of topics related to the role of finance in a globalized world, and its historical development. Topics include global institutions of modern finance, types of actors involved in financial transactions and supporting technologies, mortgage markets, rating agencies, and the role of financial economics. Particular attention is given to financial crises, which are discussed in a special section, as well as to alternative forms of finance, including Islamic finance and the rise of China. The Handbook will be an indispensable tool for academics, researchers, and students of contemporary finance and economic sociology, and will serve as a reference point for the expanding international community of scholars researching these areas from a broadly-defined sociological perspective.
Review Of Management Accounting Research
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Author : Magdy G. Abdel-Kader
language : en
Publisher: Springer
Release Date : 2011-10-26
Review Of Management Accounting Research written by Magdy G. Abdel-Kader and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-10-26 with Business & Economics categories.
A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.
Finance The Discreet Regulator
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Author : I. Huault
language : en
Publisher: Springer
Release Date : 2012-09-14
Finance The Discreet Regulator written by I. Huault and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-09-14 with Business & Economics categories.
The financial sector is the talk of the global village. This book highlights that, before asserting that the institutions of the financial sector deserve to be regulated, one should consider that these very institutions are themselves the discreet regulators of the markets where their activity takes place.
Corporate Social Responsibility In A Dynamic Global Environment
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Author : Irene Guia Arraiano
language : en
Publisher: Springer Nature
Release Date : 2023-04-20
Corporate Social Responsibility In A Dynamic Global Environment written by Irene Guia Arraiano and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-20 with Business & Economics categories.
This book highlights the latest research on responsible business and its practical implications for the economy, society, academia, and politics. It presents selected contributions from respected scholars and experts who have conducted international research on corporate social responsibility, sustainability, ethics, corporate governance, finance, and responsible investing. The book examines the spreading and enhancement of CSR and sustainability at the micro, meso, and macro levels, especially in light of their increased relevance following the recent pandemic. Taken together, the results of the empirically and theoretically based contributions offer a unique and multi-faceted perspective on current global trends and expected developments in this area. They cover a wide range of contexts and situations, helping readers expand their knowledge and drive effective change to tap their organizations’ full potential.
The Routledge Companion To Accounting Reporting And Regulation
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Author : Carien van Mourik
language : en
Publisher: Routledge
Release Date : 2013-10-01
The Routledge Companion To Accounting Reporting And Regulation written by Carien van Mourik and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-01 with Business & Economics categories.
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.