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
Interventionist Management Accounting Research Theory Contributions with Societal Impact
The History and Tradition of Accounting in Italy
The Nature of Accounting Regulation
By Lukas Goretzki, Erik Strauss
September 21, 2017
There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences...
By Petri Suomala, Jouni Lyly-Yrjänäinen, Teemu Laine, Falconer Mitchell
September 14, 2017
Interventionist research has been proposed as one way of increasing societal impact of management accounting (MA) research. However, there are no guidelines regarding what sort of phenomena would be the most suitable ones to be studied using research interventions. This book builds on top of the ...
By David Alexander, Stefano Adamo, Roberto Di Pietra, Roberta Fasiello
June 22, 2017
Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA)...
By John Flower
June 01, 2017
Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently ...
By Zachary Mohr
May 03, 2017
Managerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of ...
By Hanne Nørreklit
March 28, 2017
The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through ...
By Seedwell Tanaka Muyako Sithole, Indra Abeysekera
January 27, 2017
This book provides a comprehensive and critical overview of 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 ...
By Ian Dennis
August 26, 2016
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, ...
By Norman Macintosh
March 16, 2006
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, ...
By Sonja Gallhofer, Jim Haslam
January 20, 2016
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 ...
By Yuri Biondi, Stefano Zambon
September 03, 2015
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 ...
By Victoria Krivogorsky
September 03, 2015
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 ...