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Routledge Studies in Accounting


About the Series

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

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Management Accounting Research in Practice Lessons Learned from an Interventionist Approach

Management Accounting Research in Practice: Lessons Learned from an Interventionist Approach

1st Edition

By Petri Suomala, Jouni Lyly-Yrjänäinen
September 03, 2015

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...

Accounting in Politics Devolution and Democratic Accountability

Accounting in Politics: Devolution and Democratic Accountability

1st Edition

Edited By Mahmoud Ezzamel, Noel Hyndman, Åge Johnsen, Irvine Lapsley
May 16, 2014

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 ...

Accounting for Goodwill

Accounting for Goodwill

1st Edition

By Andrea Beretta Zanoni
April 22, 2014

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...

Accounting in Networks

Accounting in Networks

1st Edition

Edited By Håkan Håkansson, Kalle Kraus, Johnny Lind
April 09, 2014

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 ...

A Journey into Accounting Thought

A Journey into Accounting Thought

1st Edition

By Louis Goldberg, Stewart Leech
March 31, 2014

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...

Accounting and Order

Accounting and Order

1st Edition

By Mahmoud Ezzamel
February 14, 2014

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 ...

Accounting and Distributive Justice

Accounting and Distributive Justice

1st Edition

By John Flower
July 27, 2012

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 ...

Intellectual Capital Accounting Practices in a Developing Country

Intellectual Capital Accounting: Practices in a Developing Country

1st Edition

By Indra Abeysekera
March 13, 2012

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 ...

Solvency in Financial Accounting

Solvency in Financial Accounting

1st Edition

By Julie E. Margret
December 22, 2011

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. ...

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