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Property, Power and Politics
Globalization is an extraordinary phenomenon affecting virtually everything in our lives. And it is imperative that we understand the operation of economic power in a globalized world if we are to address the most challenging issues our world is facing today, from climate change to world hunger and poverty. This revolutionary work rethinks globalization as a power system feeding from, and in competition with, the state system. Cutting across disciplines of law, politics and economics, it explores how multinational enterprises morphed into world political organisations with global reach and power, but without the corresponding responsibilities. In illuminating how the concentration of property rights within corporations has led to the rejection of democracy as an ineffective system of government and to the rise in inequality, Robé offers a clear pathway to a fairer and more sustainable power system.
Contemporary Issues in Accounting Regulation
Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
The Freudian Robot
The identity and role of writing has evolved in the age of digital media. But how did writing itself make digital media possible in the first place? Lydia H. Liu offers here the first rigorous study of the political history of digital writing and its fateful entanglement with the Freudian unconscious. Liu’s innovative analysis brings the work of theorists and writers back into conversation with one another to document significant meetings of minds and disciplines. She shows how the earlier avant-garde literary experiments with alphabetical writing and the word-association games of psychoanalysis contributed to the mathematical making of digital media. Such intellectual convergence, she arg...
European Corporate Governance
In light of the most severe financial crisis since the 1930s, this intelligent look at European corporate governance brings out the richness of European corporate governance systems and highlights historical weaknesses that will require further work for a sustainable corporate governance environment in the future.
Moralizing the Market
"In the late 1960s, France attempted a complete overhaul of its financial regulations without being forced to do so by a stock market crash or the collapse of its banking system. Out of pure political expediency, Gaullist reformers seized the opportunity offered by a minor insider trading case to establish the "Commission des Opérations de Bourse (COB), an independent commission in charge of regulating the securities market. Even more surprisingly, these staunch defenders of national sovereignty drew their inspiration from an American model, the Securities and Exchange Commission. Rather than a comparative study of securities regulation in France and the United States, the book is an investigation of the dynamics of policy transfer in the field of securities regulation. Along the way, it reveals a great deal about French and American perceptions of morality and capitalism, but also, more generally, about the exercise of political power in modern democracies, the interaction between business and government, and the mechanisms of institutional innovation"--
Comparative Corporate Governance
This research handbook provides a state-of-the-art perspective on how corporate governance differs between countries around the world. It covers highly topical issues including corporate purpose, corporate social responsibility and shareholder activism.
Еаrnіngѕ mаnаgеmеnt
Thе ѕtruсturе оf thіѕrеvіеw іѕ dеѕіgnеd tо аѕѕеѕѕthе іmроrtаnсе оf еасh еlеmеnt аѕ раrt оf thе оvеrаll рісturе. Соnѕеquеntly, thеrе wіll bе nо dеtаіlеd dіѕсuѕѕіоnѕ оf сеrtаіn рареrѕ реr ѕе, аlthоugh thеy wіll bе сіtеd іn thе rеfеrеnсеѕ аnd іn thе арреndісеѕ. Dесhоw аnd Ѕkіnnеr (2000) dіѕсuѕѕеѕ thе bаѕіс dеfіnіtіоn оf mаnірulаtіоn, but thеy mаіnly ѕеt оut tо іnvеѕtіgаtе а nеw оrіеntаtіоn іn thе rеѕеаrсh bаѕеd оn nеw mоtіvаtіоnѕ, lіnkеd tо mаrkеt еxресtаtіоnѕ. Іn dоіng ѕо, thеіr gоаl іѕ tо...
Twentieth Century Accounting Thinkers (RLE Accounting)
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
The Growth of Shadow Banking
By analyzing the growth and regulation of shadow banking activities by large banks in Western Europe and the US, this book illuminates how the evolution of finance, driven by structural pressures and financial innovations, is crucially mediated through state-finance interactions on the meaning of rules and the need to comply.
The Research-Practice Gap on Accounting in the Public Services
This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.
