International Perspectives On Accounting And Corporate Behavior
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International Perspectives On Accounting And Corporate Behavior
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Author : Kunio Ito
language : en
Publisher: Springer
Release Date : 2014-07-08
International Perspectives On Accounting And Corporate Behavior written by Kunio Ito and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-07-08 with Business & Economics categories.
Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
Accounting For The Public Interest
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Author : Steven Mintz
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-10-04
Accounting For The Public Interest written by Steven Mintz and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-04 with Philosophy categories.
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Current Topics In Management
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Author : M. Afzalur Rahim
language : en
Publisher: Transaction Publishers
Release Date : 2011-12-31
Current Topics In Management written by M. Afzalur Rahim and has been published by Transaction Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-31 with Business & Economics categories.
Volume thirteen in Current Topics in Management is focused on global perspectives on strategy, behavior, and performance. Originally presented at the 2008 ICAM (International Conference on Advances in Management) conference, these contributions provide a substantial basis for such thematic developments. Th e series continues to resist pressures for specialized research on narrow topics within some temporary niche. It transcends narrow disciplines and national boundaries to provide management research with a universalistic fl avor. There are thousands of books and hundreds of academic and practitioner journals and magazines about the general subject of management. Each has its own subculture and concerns. The thirteenth volume of Current Topics is devoted to expanding and integrating ideas, research, and experiences that cuts across these specialties. Th e editor recognizes that it is important to respect the natural interdependencies that constitute management, but doing so requires the fi eld to rise above narrow specialization and niche research. For an outstanding vision of the frontiers of management research and emerging topics such as the sub-prime crisis and recession this volume is an excellent place to begin. Among other topics, the volume highlights the economic roots of management--the increase in visibility and perceived importance of accounting in the banking sector and how accounting is signifi cant beyond its technical roles. It provides new insights into how management accounting practices, along with other organizational systems, play an important role in questioning, visualizing, analyzing, and measuring implemented strategies. It understands accounting's important infl uence on strategic decision-making, and its role in legitimating action. Cumulatively, these contributions integrate theory, research, and practice, while sharing ideas and insights from diff erent national, cultural, and research traditions.
Teaching International Business
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Author : Erdener Kaynak
language : en
Publisher: Routledge
Release Date : 2021-02-25
Teaching International Business written by Erdener Kaynak and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-25 with Business & Economics categories.
Instill social responsibility in your students! “Ethical behavior in international business is our strongest hope, especially at a time when alternative systems of governing individual and corporate behaviors are at their weakest levels.” --Gopalkrishnan R. Iyer, from the chapter “Approaches to Ethics in International Business Education In recent years there has been a rapid growth of academic and practical interest in business ethics and social responsibility at the corporate level. Teaching International Business: Ethics and Corporate Social Responsibility is a collection of academic writings on the issues and challenges of incorporating ethics and corporate social responsibility concerns into international business education. The logic of economic globalization presumes that economic principles and business ethics are universal, but in fact, cross-cultural realities and indigenous perspectives are often quite unique. Teaching International Business: Ethics and Corporate Social Responsibility covers the major perspectives in business ethics as they relate to international business. In Teaching International Business: Ethics and Corporate Social Responsibility, you will explore: techniques and approaches for teaching ethics and social responsibility to your students individual versus corporate responsibility cultural effects on generally accepted accounting principles (GAAP) cultural effects on generally accepted auditing standards (GAAS) globalization and its impacts ethical issues in international marketing Teaching International Business: Ethics and Corporate Social Responsibility brings you ethical issues and perspectives in economics, management, finance, accounting, and marketing. The broad range of approaches and issues presented here will be of immense use to educators teaching foundational international business courses. This volume will go a long way in gripping students’interests while delivering relevant educational information.
Governance And Sustainability
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Author : David Crowther
language : en
Publisher: Springer Nature
Release Date : 2020-08-19
Governance And Sustainability written by David Crowther and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-19 with Business & Economics categories.
This book explores the concepts of sustainability and governance in relation to the governance of corporations – hence the ubiquity of the term corporate governance – and other bodies. It examines how these concepts are regularly used by politicians and by the media. The two concepts are however largely treated as being separate and discrete, and given equal coverage. The argument in this book is that the two concepts are inter-related and that good governance is a prerequisite for sustainability. The focus of the book therefore is different from most, as it seeks to integrate these two important issues. The approach used in this book is based on the tradition of the Social Responsibility Research Network – a worldwide body of scholars that, over its 20-year history, has sought to broaden the discourse and to treat all research as inter-related and business-relevant. The book examines diverse aspects of the changes to corporate and institutional behaviour that have recently manifested by focusing on these two aspects of sustainable development. Thus, the authors explore engagement and partnership between organisations, in order to consider the extent to which the focus has changed so much that we need to think about new approaches to our understanding of sustainability and differing effects in practice. The international mix of authors makes this an original contribution, sharing some of the best ideas from around the world.
Global Perspectives On Frameworks For Integrated Reporting Emerging Research And Opportunities
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Author : Dragu, Ioana
language : en
Publisher: IGI Global
Release Date : 2017-11-30
Global Perspectives On Frameworks For Integrated Reporting Emerging Research And Opportunities written by Dragu, Ioana and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-30 with Business & Economics categories.
Organizations rely on annual reports to communicate their value and create a sense of corporate community. Assessment of these communications is integral in determining the amount of relevant information disclosed. Global Perspectives on Frameworks for Integrated Reporting: Emerging Research and Opportunities is a critical scholarly resource that examines the characteristics of communications released by organizations, and evaluates the compliance with the model proposed. Featuring coverage on a wide range of topics such as corporate citizenship, country-specific indicators, and modeling relations, this book is geared toward academicians, researchers, and students seeking current research on the application of integrated reporting models in relevant organizations.
Accounting And Business Ethics
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Author : Ken McPhail
language : en
Publisher: Routledge
Release Date : 2009-06-02
Accounting And Business Ethics written by Ken McPhail and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-06-02 with Business & Economics categories.
Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.
New Perspectives In Accounting Ethics
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Author : Emerald Group Publishing Limited
language : en
Publisher: Emerald Group Publishing
Release Date : 2015-11-05
New Perspectives In Accounting Ethics written by Emerald Group Publishing Limited and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-05 with Business & Economics categories.
New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship and identifies emerging themes in the field. These include the following: - Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing
Business Research Yearbook
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Author : Abbass F. Alkhafaji
language : en
Publisher: University Press of America
Release Date : 1996
Business Research Yearbook written by Abbass F. Alkhafaji and has been published by University Press of America this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with categories.
This volume contains an extensive summary of most of the papers presented during the eighth annual international conference of the International Academy of Business Disciplines held in 1996. The focus of this year's conference was "A Strategic Approach to Globalization through Technology and Diversity." This volume is part of the continuing efforts of IABD to make available current research findings and other contributions to practitioners and academics. Contents: Introduction; Accounting; Advertising and Marketing Communications; Behavioral Research in Auditing; Corporate Communications; Global Perspectives; Diversity Issues and Women in Management; Entrepreneurship/Small Business; Ethics and Social Issues in Business; Finance; GLobal Management/Environment; Human Resources Management and Organizational Behavior; International Accounting; International Business; International Marketing; Internationalisation of the Curriculum; Management Information Systems; Management of Quality; Management Science/Decision Science; Marketing Strategy; Marketing Theory and Models; On-Line Technology in Management; Organizational Theory; Pedegogical/Instructional Issues; Production/Operations Managament/Manufacturing/Services; Public Relations/Public Affairs/Lobbying and Media Business Issues; Research Methods in Business; Retailing and Consumer Behavior; Retail Management; Services Marketing/Non-Profit Marketing; Special Session; Strategic Management; Student Papers.
The Routledge Handbook Of Accounting Ethics
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Author : Eileen Z. Taylor
language : en
Publisher: Routledge
Release Date : 2020-12-29
The Routledge Handbook Of Accounting Ethics written by Eileen Z. Taylor and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-29 with Business & Economics categories.
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.