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Financial Accounting and Equity Markets
Philip Brown is one of the most admired and respected accounting academics alive today. He was a pioneer in capital markets research in accounting, and his 1968 article, co-authored with Ray Ball, "An Empirical Evaluation of Accounting Income Numbers," arguably had a greater impact on the course of accounting research, directly and indirectly, than any other article during the second half of the twentieth century. Since that time, his innovative research has focused on issues that bridge accounting and finance, including the relationships between net profit reports and the stock market, the long-run performance of acquiring firms, statutory sanctions and voluntary corporate disclosure, and t...
Issues in Financial Accounting
Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
Liberalising the Accounting Curriculum in University Education
This book presents the views of accounting educators, accounting education policy-makers, and accounting practitioners from across the world on the challenging topic of liberalising the accounting curriculum within university education. Accounting is a relatively new subject within universities and has been absorbed into a high level of education without any real attempt to do so within the traditional ethos of a liberal arts education. In this book, the logic of teaching using the liberal arts is described and contrasted with the practical vocational training approach of teaching which has formed the foundation of accountancy courses for many years. A proposal to change this established pra...
International Student Transitions
US higher education institutions host more than a million international students, many of whom speak English as a second language (ESL). As this number is projected to grow, it is vital that new curricular and non-curricular approaches to English language development are considered, including rigorous evaluation processes. This book introduces a framework to guide institutions in examining their views and beliefs regarding language acquisition and current approaches to international student success. It makes a distinction between a philosophy of support and a philosophy of development with a focus on the latter. It provides stakeholders with theoretical and practical foundations from which they can design, develop, and implement new models for students’ linguistic and cultural growth. Application of the framework will encourage institutions to examine support models that have been in place for decades and develop effective processes for generating innovative programming and practices aimed at helping international ESL students achieve their educational goals.
Accounting for Corporate Combinations and Associations
Accounting for Corporate Combinations and Associations, 8e is the latest update of this well-known and highly regarded text which provides clear, comprehensive and practical coverage of the process and issues relevant to consolidation accounting. This latest edition is a thorough update which reflects the significant changes to the Australian Accounting Standards, IFRS and Corporations Law that have occurred since the last publication.While working with this text, students learn to explain, execute and evaluate the accounting methods used in consolidations. They will be well equipped to prepare accounts for larger entities, groups and joint ventures. Accounting for Corporate Combinations and Associations, 8e is written for second and third year undergraduate Advanced Financial Accounting, Company Accounting and Consolidated Financial Reporting courses. It is also suitable for students undertaking professional accounting qualifying examinations (in particular the CPA Australia or CA programs).
The Routledge Companion to Accounting Education
Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practi...
Assessment and Feedback in Higher Education: A Guide for Teachers
Teachers spend much of their time on assessment, yet many higher education teachers have received minimal guidance on assessment design and marking. This means assessment can often be a source of stress and frustration. Assessment and Feedback in Higher Education aims to solve these problems. Offering a concise overview of assessment theory and practice, this guide provides teachers with the help they need.
Technologies for Sustainable Global Higher Education
Digital technologies are influencing the way we learn, live, work, and exist in different contexts of society in the digital age. There are a variety of learning systems that support innovative digital approaches, and universities and organizations around the world are investing in building their own e-learning platforms. Digital technologies are enabling wider access to education and new markets for student recruitment, resulting in increased income prospects for global higher education institutions. Technology enables numerous data and information sources, which give greater access to information and data. It also enables highly virtual environments, which impact teaching and the classroom...
