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 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....
Edited
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 ...
Edited
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 ...
By Vicki 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 ...
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, ...
By Zahirul Hoque, Tarek Rana
October 10, 2019
In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater ...
By Leanne J Morrison
July 23, 2019
This book explores corporate environmental discourse by examining a sample of corporate environmental reports through the lens of environmental philosophy. Findings include the predominant use of a dualistic approach towards nature, which highlights the perceived ‘separateness’ of companies from ...