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Accounting Theory
  • Language: en
  • Pages: 524

Accounting Theory

  • Type: Book
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  • Published: 2010
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  • Publisher: Unknown

Accounting Theory 7e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with ongoing developments the IASB Framework and reporting and disclosure requirements as a consequence of international harmonisation of accounting standards. The strength of this textbook has always been the balanced approach taken to explain and discuss alternative theories. The new edition continues with this tradition and seeks to make a clearer connection for students, studying accounting theory, that accounting theory is important and relevant. The Framework of the International Financial Reporting Standards (IFRS) has required significant consolidation and rewriting of chapters. More than ever, the focus of this new edition is to provide students with an understanding of the Framework and how accounting information can be interpreted, disclosed and reported in practice. The new edition continues to present the latest research and developments in accounting theory whilst maintaining an objective perspective.

Water Accounting
  • Language: en
  • Pages: 337

Water Accounting

This groundbreaking book examines the role that water accounting can play in resolving economic, environmental and social issues. One of the most pressing global issues of the 21st century is the scarcity of water to ensure economic, environmental and social sustainability. In addressing the issue through policy and management, access to high quality information is critically important. But water scarcity has many implications, and it is possible that different reporting approaches, generally called water accounting systems, can be appropriate to addressing them. In this key book, international experts respond to the question: what role can water accounting play in resolving economic, social and environmental issues at individual, organizational, industry, national and international levels? They explore how various forms of water accounting are utilized and the issues that they address. Academics and postgraduate students interested in water scarcity and accounting will find this book invaluable. Policymakers in all areas relating to water as well as environmentalists, water industry managers and water lawyers will find plenty of important insights in this essential resource.

Globalisation of Accounting Standards
  • Language: en
  • Pages: 344

Globalisation of Accounting Standards

In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globali...

Counter-terrorism and the Post-democratic State
  • Language: en
  • Pages: 243

Counter-terrorism and the Post-democratic State

The war on terror and ongoing terrorist attacks around the world have generated a growing body of literature on national and international measures to counteract terrorist activity. This detailed study investigates an aspect of contemporary counter-terrorism that has been largely overlooked; the impact of these measures on the continued viability of the democratic state. Democratic nations are now facing an unprecedented challenge to respond to global terrorism without simultaneously overturning fundamental human and political rights. The book addresses the critical question of whether, in the context of the war on terror , the national security imperative has compromised the democratic state. This book draws together academics, public policy practitioners, politicians and journalists to discuss policies introduced by democratic governments which threaten the nature of the democratic state. It will be of great interest to graduate and undergraduate students in politics, public policy, international relations, criminology and terrorism and counter-terrorism studies.

Immigration and the Financial Crisis
  • Language: en
  • Pages: 241

Immigration and the Financial Crisis

Structural needs for immigrant labour in health care, restaurant, tourism, agricultural and other economic sectors, together with harsher economic circumstances in most sending countries, almost certainly ensure the continuation of large-scale immigration to the US and Australia. But in harder times, especially in the US, sustaining this immigration while managing immigrants' economic and social integration are daunting tasks. This illuminating book analyses how well, and in what ways, the US and Australia will meet these challenges. This companion volume to Nations of Immigrants examines immigration to the US and Australia during the difficult economic times following the paralysis of finan...

Accounting History 1976-1986 (RLE Accounting)
  • Language: en
  • Pages: 435

Accounting History 1976-1986 (RLE Accounting)

  • Type: Book
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  • Published: 2013-12-04
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  • Publisher: Routledge

The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider audience. The volume begins with items of a general nature, covering the importance of preserving accounting records and accounting history in general. Subsequent categories deal with the methodology of historical accounting research, government accounting, taxation, bankruptcy, professional accountancy and accounting theory, as well as auditing and management accounting.

Multinational Finance
  • Language: en
  • Pages: 704

Multinational Finance

This title provides an in-depth treatment of the international financial arena. It assumes the viewpoint of the financial manager of a multinational corporation with investment or financial operations in more than one country.

Earnings Management
  • Language: en
  • Pages: 587

Earnings Management

This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

China's Business Reforms
  • Language: en
  • Pages: 278

China's Business Reforms

  • Type: Book
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  • Published: 2004-11-10
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  • Publisher: Routledge

China's recent economic reforms have led to impressive growth, and an unprecedented enthusiasm for establishing foreign enterprises in China. Since 1993, China has been the second largest recipient of foreign direct investment in the world and is now considered to be the world's third biggest economy. Its greater economic integration with the rest of the world, especially since its accession to the World Trade Organisation (WTO), has further accelerated its market-oriented economic reforms. China is now opening its protected markets and beginning to submit to the rule of international law. This ongoing transition and increasing participation in the world economy has resulted in significant changes in human resource management and social welfare practices in China's enterprises. The book examines the key areas, all of which are linked, where China is grappling with institutional reforms as it opens up to the outside world: state-owned enterprise reform, capital markets and financial reform, human resources and labour market reform, social welfare reform, and China's accession to the WTO and the growth of the private sector.

Nations of Immigrants
  • Language: en
  • Pages: 219

Nations of Immigrants

These papers capture the pluralist phenomenon of two of the largest immigrant-receiving countries of all time. Within this 200+ page volume, then, is to be found a truly informative mass of data (complete with graphs, tables and statistics) and learned analyses pertaining to the twin-focus of its title which will serve as a valuable tool of reference and reflection by all who have an interest in the subject. Ramnik Shah, Immigration, Asylum and Nationality Law This timely book examines the immense surges in immigration since the mid-1990s in Australia and the United States, two of the world s most important settler-receiving countries. Australia s shift to a points-based, skills-oriented sys...