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
The UK Accounting Standards Board, 1990-2000 Restoring Honesty and Trust in Accounting
Accounting Ethics Education Making Ethics Real
Strategic Pricing and Management Accounting
By Jan Marton, Fredrik Nilsson, Peter Öhman
August 17, 2023
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth ...
By D.P. Tweedie, Allan Cook, Geoffrey Whittington
July 28, 2023
In the late 1980’s financial accounting in Britain was in disarray. ‘Creative’ accounting was rife. The authority of the industry’s standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for ...
By Mohd Ma'Sum Billah
May 31, 2023
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
May 31, 2023
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 Sean McCartney, John Stittle
May 23, 2023
The privatisation of the British railway industry was a unique political and economic event. An integrated industry was broken-up into numerous component parts and sold off to private sector interests. The result was a highly fragmented industry that was structurally unsound and operationally ...
By Michael Kend, Giulia Leoni, Cristina Florio, Silvia Gaia
March 10, 2023
In the aftermath of the Global Financial Crisis, corporate collapses, accounting scandals, and concerns around competition and auditor choice, the European Commission (EC) promoted the preparation of various reports on audit policy to support a harmonisation process of European auditing regulation....
By Alberto Costa, Margarida Pinheiro
January 09, 2023
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 ...
By Marshall A. Geiger, Anna Gold, Philip Wallage
January 09, 2023
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 ...
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 ...
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 ...
By Margarida Pinheiro, Alberto 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 ...