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Management Accounting: A Business Planning Approach has three specific objectives: to introduce students to strategy and its impact on process and performance; to help students understand basic business processes and their inherent risks; and to emphasize the importance of managerial accounting information in making decisions about strategy, process, and performance. The instructional content is contextualized in the unfolding story of a business. In each chapter students see how target skills and tools are applied in real-world business situations. Specific topics include evaluating financial performance, planning profitable operations, using forecasting tools and techniques, analyzing budg...
Presents the research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. This title features articles on a broad range of important topics, including professionalism, social responsibility, ethical judgment, and accountability.
How the interplay between government regulation and the private sector has shaped the electric industry, from its nineteenth-century origins to twenty-first-century market restructuring. For more than a century, the interplay between private, investor-owned electric utilities and government regulators has shaped the electric power industry in the United States. Provision of an essential service to largely dependent consumers invited government oversight and ever more sophisticated market intervention. The industry has sought to manage, co-opt, and profit from government regulation. In The Power Brokers, Jeremiah Lambert maps this complex interaction from the late nineteenth century to the pr...
Advances in Business Education & Training is a Book Series to foster advancement in the field of Business Education and Training. It serves as an international forum for scholarly and state-of-the-art research and development into all aspects of Business Education and Training. This new volume deals with several aspects of the challenge to design learning in and for a changing world. The first part concerns program development. How to build curricula that are future-proof? Principles to innovate our curricula are identified. It answers the question how we can incorporate the need for change in our thinking about curriculum-development and identify the necessary elements to incorporate in our...
In this book, Lex Donaldson, one of the leading scholars in the field of organization theory, introduces a compelling theory of performance-driven organizational change, Organizational Portfolio Theory. In explaining why organizations change and also why they fail to change, the theory reconceptualizes the organization as a portfolio with a number of different causes of organizational performance varying over time. The author argues that without a performance crisis there is a good chance that necessary organizational changes will not be forthcoming, and that moreover, the adaptive change induced by the crisis creates the capacity for fresh organizational growth.
Intends to meet the needs of faculty members interested in ways to improve their classroom instruction. This title includes both non-empirical and empirical articles dealing with accounting pedagogy at college and university level.
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
The twenty-second volume of Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research – research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after...
List for March 7, 1844, is the list for September 10, 1842, amended in manuscript.
Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved.