This series explores the roles of Accounting and Accounting theory in the modern world. The series examines research in accounting thought, practice, auditing, principles and ethics as well as international standards and regulation setting. Examining private, public and non-profit sectors, Routledge Studies in Accounting, seeks to advance the scholarly debate by providing cutting edge and insightful research
By David Dugdale
November 11, 2022
Management accountants should have a key role to play in developing and executing pricing strategy and policy. However, their historical focus on costing and operations means that their potential as business partners with marketing and sales professionals is easily overlooked. This book focuses on ...
By Katarzyna Mokrzycka-Kogut
September 23, 2022
The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting ...
Edited
By Othmar M. Lehner, Carina Knoll
August 05, 2022
Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. However, research on the societal implications of the widespread and partly unregulated use of AI and Big Data in several industries remains scarce despite salient and ...
Edited
By Margarida M. Pinheiro, Alberto J. Costa
May 30, 2022
Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on ...
By Wojciech Sadkowski, Piotr Jedynak
May 18, 2022
The process of globalisation in world markets, and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain ...
By Vicki C. Baard, John Dumay
April 29, 2022
This book is the first comprehensive methodological guide for accounting researchers on Interventionist Research (IVR). It provides all the fundamental components needed for understanding what IVR is, and how to plan, design, and conduct legitimate intervention studies, which can endure the ...
By Mohd Ma'Sum Billah
November 30, 2021
While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and ...
By Lorenzo Simoni
September 20, 2021
This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of ...
By Marshall A. Geiger, Anna Gold, Philip Wallage
June 10, 2021
Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions ...
Edited
By Alberto J. Costa, Margarida M. Pinheiro
June 04, 2021
Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical ...
Edited
By Amir Amel-Zadeh, Geoff Meeks
May 28, 2020
Spending on M&A has, in aggregate, grown so fast that it has even overtaken capital expenditure on increasing and maintaining physical assets. Yet McKinsey, the leading management consultancy, reports that "Anyone who has researched merger success rates knows that roughly 70% fail". The idea ...
By Alexandra Middleton, Jenni Muttonen
January 22, 2020
This book examines tax transparency as part of multinational enterprises’ corporate social responsibility (CSR). It considers revelations like the Panama and Paradise Papers that shed light on corporations’ tax practices and the growing public dissatisfaction, resulting in legislative projects, ...
