The Coming Crisis In Accounting
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The Coming Crisis In Accounting
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Author : Ahmed Riahi-Belkaoui
language : en
Publisher: Praeger
Release Date : 1989-07-25
The Coming Crisis In Accounting written by Ahmed Riahi-Belkaoui and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-07-25 with Business & Economics categories.
In this book, Belkaoui turns his attention to significant problems he sees facing the accounting profession as a whole and examines their effects on the way accounting is practiced, on accountants' clients, and on business in general. The problems derive, Belkaoui explains, from new developments in the accounting environment including the organizational climate in CPA firms and the rising incidence of fraudulent cases. Arguing that these problems, if not resolved, will lead to a crisis of confidence in accounting and increasing government regulation of the profession, Belkaoui both identifies their causes and proposes solutions to avert a crisis in the field. The book is divided into six chapters, each of which addresses a particular problem in contemporary accounting. Belkaoui begins by describing a new conflictual order in the accounting environment and goes on to examine particular conflicts generated by the profession's heavy reliance on credentialism, its role in the fragmentation of services in CPA firms, and its tenuous position in the courts. The following chapters show how the credibility of accounting has been shaken by fraudulent cases and explores ways in which the accounting work process has declined. Finally, Belkaoui explores problems associated with the high levels of job dissatisfaction and turnover in CPA firms and problems in the production of accounting knowledge. Students of accounting as well as practicing professionals will find both a sobering assessment of current accounting practices and an illuminating look at potential solutions.
Beyond The Days Of The Giants
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Author : Paul D. Fisher
language : en
Publisher: CRC Press
Release Date : 2017-07-27
Beyond The Days Of The Giants written by Paul D. Fisher and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-27 with Business & Economics categories.
During the next 10 years, an estimated 40-50 percent of the partners in public accounting firms will retire. This exodus will place an enormous intellectual and financial strain on firms as they scramble to train and promote new partners, retire the existing ones in an orderly manner, and find the profitability to do so in extraordinarily lean economic times. Beyond the Days of the Giants: Solving the Crisis of Growth and Succession in Today‘s CPA Firms is a practical, readable implementation guide for your firm to use during this next critical decade. It gives step-by-step guidance on how to:Create a growth culture founded in practitioner-led value creation,Build a no-new-cost practice system to operate within it , andRenew practitioner accountability, not to disappearing Giant-centered value creation systems, but to evidence-based value management practiceled by our New Giants.
No One Saw This Coming
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Author : Dirk Johan Bezemer
language : en
Publisher:
Release Date : 2009
No One Saw This Coming written by Dirk Johan Bezemer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Accounting categories.
This paper presents evidence that accounting (or flow-of-fund) macroeconomic models helped anticipate the credit crisis and economic recession. Equilibrium models ubiquitous in mainstream policy and research did not. This study identifies core differences, traces their intellectual pedigrees, and includes case studies of both types of models. It so provides constructive recommendations on revising methods of financial stability assessment. Overall, the paper is a plea for research into the link between accounting concepts and practices and macro economic outcomes.
A Profession In A Crossroad
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Author : Mr Ahmed Riahi-belkaoui
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2017-12-18
A Profession In A Crossroad written by Mr Ahmed Riahi-belkaoui and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-18 with categories.
The accounting profession and discipline face fundamental problems that need to be addressed and corrected to avert the coming crisis in accounting
Accounting Accountability And Crisis Management
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Author : Ericka Costa
language : en
Publisher: Taylor & Francis
Release Date : 2024-08-01
Accounting Accountability And Crisis Management written by Ericka Costa and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-08-01 with Business & Economics categories.
Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries. Italy was one of the earliest countries to be affected by the COVID-19 pandemic and also one of the hardest-hit. The successes and failures of the Italian response provides a blueprint for the factors determining the ability of institutions to meet these challenges. This book presents a multifaceted analysis and reflection of the challenges that various types of organisations - public, private and non-profit - have had to face during the pandemic. It contributes to the creation of robust strategies for institutions worldwide to be able to respond promptly and equitably to future emergencies and offers insights for developing policy and practice, with respect to global leaders’ accountability for and management of exceptional events. It addresses three main subjects: extraordinary events and their challenges for business and organisations; the nature and roles of interdisciplinary accounting and accountability in a pandemic environment; and how the global pandemic is impacting accounting and accountability in diverse contexts, such as public services, healthcare, education, and NGOs. With a focus on institutional approaches to establishing, maintaining and discharging accountability throughout the pandemic, the insights of this book are invaluable to both students and practitioners seeking to bolster institutional resilience in an increasingly uncertain world. Both management and accounting communities can learn from this extraordinary global event to promote the process of transforming how business and societies operate.
Judgment In International Accounting
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Author : Ahmed Riahi-Belkaoui
language : en
Publisher: Praeger
Release Date : 1990-02-20
Judgment In International Accounting written by Ahmed Riahi-Belkaoui and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990-02-20 with Business & Economics categories.
Belkaoui offers a thorough examination of the various factors that affect the judgment/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decisionmaking is of critical importance to users, preparers, and verifiers of accounting information--particularly in an era of multinational corporations and global markets. In order to explain the judgment process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgments and decisionmaking in accounting and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements. The author examines each of these influences in turn, offering a comprehensive guide to the practitioner and researcher seeking empirical hypotheses to explain the judgment process in the international accounting arena. The bulk of the volume is devoted to an in-depth examination of each of the five relativisms which affect the accounting judgment/decision process--cognitive, cultural, linguistic, organizational, and contractual. In each chapter, the author explores the theory and findings underlying these relativisms in the social sciences and their contribution to explaining the judgment/decision process in accounting. The final chapter synthesizes the preceding material and develops an international accounting theory based upon the judgment/decision model. Throughout, Belkaoui focuses on the complexity and richness of the judgment/decision process, cautioning that the evaluation of any accounting information must take into account the various critical influences on this process.
Audit Risk Alert Current Economic Crisis
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Author : Aicpa
language : en
Publisher:
Release Date : 2009-10
Audit Risk Alert Current Economic Crisis written by Aicpa and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-10 with Auditing categories.
Technological Breakthroughs And Future Business Opportunities In Education Health And Outer Space
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Author : Hooke, Angus
language : en
Publisher: IGI Global
Release Date : 2021-04-09
Technological Breakthroughs And Future Business Opportunities In Education Health And Outer Space written by Hooke, Angus and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-09 with Business & Economics categories.
It is widely accepted that the key to rising incomes for workers, for investors, and (indirectly) for welfare recipients is innovation. New ideas provide opportunities for investment in new products, new processes, and new markets. Exploitation of these opportunities by intrapreneurs and entrepreneurs gives rise to increases in labor productivity, which in turn lead to higher primary incomes for workers and investors and, via government redistributive mechanisms, larger transfers to welfare recipients. Since technology is the driver of innovation and the key to the subsequent economic and distributional benefits of this innovation, there is a need for researchers and businesspersons to have access to up-to-date information on emerging technologies and the business opportunities they provide. Technological Breakthroughs and Future Business Opportunities in Education, Health, and Outer Space discusses the economic, social, and cultural benefits that new technologies can provide in multidisciplinary industries with a unique emphasis on looking towards the impacts of these technologies across the next two decades. Within this theme, the book discusses the recent trends, future developments, and business opportunities surrounding new technologies including information technology and biotechnology. Additionally, the book investigates recent demands and disruptions in the health and education sectors as well as recent developments and forthcoming opportunities in the outer space sector and how newer technologies can enable and meet the growing demands of these industries. While covering all these technologies and their applications, this book is an ideal reference work for entrepreneurs and intrapreneurs, teachers, technologists, analysts, IT specialists, engineers, policymakers, medical professionals, government officials, space agencies, financial planners, public officials, and researchers and students working in areas that include but are not limited to technology, education, public health, medicine, business and management, aeronautics, and public policy.
Financial Crisis
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Author : J. Hendrickson
language : en
Publisher: Springer
Release Date : 2013-02-05
Financial Crisis written by J. Hendrickson and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-05 with Business & Economics categories.
This book offers a critical look at prominent theories of financial crisis to try to understand how prepared the profession is for identifying the next financial crisis. An analysis of the first financial crisis of the twenty-first century serves as a starting point for rethinking the efficacy of existing economic models and theories.
Economic Crisis And Accounting Evolution
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Author : Gregory B. Waymire
language : en
Publisher:
Release Date : 2014
Economic Crisis And Accounting Evolution written by Gregory B. Waymire and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
We study changes in financial reporting around economic crises from a historical perspective through the lens of punctuated equilibrium evolution. Historical evidence and contemporary economic analyses indicate that corporate financial reporting plays a minor role in precipitating economic crises but might help amplify them. Economic crises likely play a role similar to major shocks in biological environments by selecting accounting practices, accounting principles, firms and regulatory institutions for survival based on how well they adapt to post-crisis environments. Conscious attempts to improve accounting in the wake of crises, whether through market or political forces, may not prove as beneficial as hoped because we currently know far too little about the causes of economic crises or the consequences of abrupt changes to complex adaptive systems such as accounting. We outline several questions for future research.