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The Routledge Companion to Accounting in Emerging Economies
As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an inte...
Accounting
Accounting 3e provides a very accessible and easy-to-follow introduction to accounting. It is intended as a core textbook for students studying accounting for the first time: either those following an undergarduate degree in a business school, or non-business studies students stuyding an accounting course. This includes students on both accounting and non-accounting degrees and also MBA students. Designed to be both engaging and accessible to the student, Accounting 3e features: A lively presentational style integrating cartoons and soundbites ‘Company Camera’ boxes presenting financial data from a wide variety of international companies, such as Heineken, Nokia and Volkswagen. ‘Real Life Nuggets’ offering contemporary examples from the business press that give the body of the text a real-life resonance. End of chapter questions of escalating difficulty, together with accompanying answers, enabling the student to develop their understanding of the key concepts discussed in the text. A rich supporting website including solutions, extra question material and powerpoint slides for lecturers, multiple choice quizzes and an online glossary for students.
International Corporate Reporting
This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate report...
The Routledge Companion to Arts Management
The Routledge Companion to Arts Management contains perspectives from international scholars, educators, consultants, and practitioners sharing opinions, exploring important questions, and raising concerns about the field. The book will stimulate conversations, foster curiosity, and open pathways to different cultural, philosophical, ideological, political, national, and generational insights. Four broad thematic areas are used to organize current topics in the field of arts and culture management. Part I introduces a mixture of perspectives about the history and evolution of the practice and study of arts management, the role of arts managers, and how arts management is being impacted by th...
The Routledge Companion to Career Studies
The Routledge Companion to Career Studies is an in-depth reference for researchers, students, and practitioners looking for a comprehensive overview of the state of the art of career studies. Split into five parts, the volume looks at major areas of research within career studies and reflects on the latest developments in the areas of theory, empirical studies, and methodology. The book's five parts cover (1) major theoretical and methodological debates and approaches to studying careers; (2) careers as dynamic, ongoing processes covering such issues as time, shaping careers, career outcomes and patterns, and the forces shaping careers; (3) the local, national, and global context of careers,...
Contemporary Issues in Accounting
The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.
The Routledge Companion to Nonprofit Management
Over the past three decades or so, the nonprofit, voluntary, or third sector has undergone a major transformation from a small cottage industry to a major economic force in virtually every part of the developed world as well as elsewhere around the globe. Nonprofit organizations are now major providers of public services working in close cooperation with governments at all levels and increasingly find themselves in competition with commercial firms across various social marketplaces. This transformation has come with ever-increasing demands for enhancing the organizational capacities and professionalizing the management of nonprofit institutions. The Routledge Companion to Nonprofit Manageme...
The Routledge Companion to Inclusive Leadership
An important reference work on a practice that is needed more than ever in a VUCA world, this book helps readers understand the importance of responsible and constructive practices and behavior in leadership. The broad approach to inclusive leadership presented in this volume highlights correlations between inclusive leadership and myriad issues, qualities, and circumstances that serve as foundations or impact factors on it. Some contributors review contemporary concepts and challenges such as change, innovation, the bottom line, sustainability, and performance excellence against inclusive leadership. Other contributors reflect on critical practices and qualities, such as trust, passion, eth...
International Corporate Reporting
This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate report...
Offenlegung nichtfinanzieller Informationen
In den letzten Jahren mehren sich Forderungen, dass private Unternehmen am Gemeinwohl orientiert wirtschaften und damit ihrer Corporate Social Responsibility (CSR) nachkommen sollen. Mit der CSR-Richtlinie hat diese Diskussion Einzug in das Aktien-, Bilanz- und Kapitalmarktrecht gehalten. Patrick A. Hell nimmt diese Richtlinie, die kapitalmarktorientierte Unternehmen zur Veroffentlichung nichtfinanzieller Informationen zwingt, zum Ausgangspunkt seiner Untersuchung. Dabei bereitet er die Grundlage fur die Analyse des geltenden Rechts durch eine rechtshistorische, rechtsfunktionale und rechtsokonomische Darstellung nichtfinanzieller Publizitat. Besonderen Raum nehmen bei den Ausfuhrungen zum geltenden Recht die Auswirkungen der bilanzrechtlichen Vorschriften auf das Aktienrecht ein. Der rechtsvergleichende Blick auf das US-amerikanische Recht fuhrt zu einer kritischen Betrachtung des europaischen Ansatzes nichtfinanzieller Pflichtpublizitat.
