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
There has always been frustration amongst Italian accounting academics that their tradition of Economia Aziendale (loosely translates as "accounting entity") remains largely unknown outside Italy. Whether for cultural or simply linguistic reasons, there has been something of an isolationist spirit…
Hardback – 2017-03-15
Routledge
Routledge Studies in Accounting
This book provides a comprehensive and critical overview on learning accounting. It illustrates that when learners need to mentally integrate two or more distinct items of information, it places unnecessary demands on cognitive load. The book discusses the cognitive…
Hardback – 2017-01-30
Routledge
Routledge Studies in Accounting
Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a…
Hardback – 2016-11-14
Routledge
Routledge Studies in Accounting
Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting,…
Paperback – 2016-08-26
Routledge
Routledge Studies in Accounting
In the new economy where value drivers are shifting from tangible to intangibles resources, brands are the most familiar asset. They are well known by consumers, perceived as a critical component of enterprise value and often motivate large mergers and acquisitions. Yet, brands are a complex…
Hardback – 2016-05-16
Routledge
Routledge Studies in Accounting
Accounting is a social practice: it should be evaluated in terms of its contribution to a notion of social well-being. In order to do this, this book elaborates a critique of contemporary accounting. The authors encourage those with a close interest in accounting to make the search for a more…
Paperback – 2016-01-21
Routledge
Routledge Studies in Accounting
The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of…
Paperback – 2015-09-03
Routledge
Routledge Studies in Accounting
Many scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications. In interventionist research, active participation in the field is regarded as an asset…
Paperback – 2015-09-03
Routledge
Routledge Studies in Accounting
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and…
Paperback – 2015-09-03
Routledge
Routledge Studies in Accounting
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that…
Hardback – 2015-06-18
Routledge
Routledge Studies in Accounting
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial…
Hardback – 2015-01-02
Routledge
Routledge Studies in Accounting
As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and…
Hardback – 2014-12-17
Routledge
Routledge Studies in Accounting
This book looks at the effectiveness of the 1999 restructuring of the UK through the establishment of the Scottish Parliament and the Assemblies for Northern Ireland and Wales, considering the process of devolution and its consequences on the key mechanisms of accounting and democratic…
Paperback – 2014-05-19
Routledge
Routledge Studies in Accounting
This book provides an illuminating analysis of Internally Generated Goodwill from a strategic point of view. The author launches his strategic analysis from a foundational understanding of Internally Generated Goodwill as determined largely in relationship to intangible resources and…
Paperback – 2014-04-24
Routledge
Routledge Studies in Accounting
Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company…
Paperback – 2014-04-09
Routledge
Routledge Studies in Accounting
This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of…
Paperback – 2014-04-03
Routledge
Routledge Studies in Accounting
In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, Norman…
Paperback – 2014-02-27
Routledge
Routledge Studies in Accounting
This book draws on ancient Egyptian inscriptions in order to theorize the relationship between accounting and order. It focuses especially on the performative power of accounting in producing and sustaining order in society. It explores how accounting intervened in various domains of the ancient…
Paperback – 2014-02-14
Routledge
Routledge Studies in Accounting
Accounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as…
Paperback – 2012-07-27
Routledge
Routledge Studies in Accounting
This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR…
Paperback – 2012-03-14
Routledge
Routledge Studies in Accounting
This book examines the notion of solvency at law and in accounting; and reveals inconsistent ways of determining solvency therein. Solvency is a critical commercial financial attribute. Quantifying solvency has been of concern to many across time, particularly with regard to business continuity.…
Hardback – 2011-12-22
Routledge
Routledge Studies in Accounting
In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, …
Paperback – 2005-11-01
Routledge
Routledge Studies in Accounting