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Audit Education
Audit professionals are valued members of society and are expected to be both skilled and ethical in their decision-making. The role of the auditor extends far beyond that of counting beans by demanding a social and political awareness, a technical knowledge, ethical principles and relationship skills. In addition, due to the team-oriented nature of the audit approach, auditors require strong team-building and interpersonal skills. This book offers expert descriptions of, and insights into, how such skills and responsibilities can be inculcated in tertiary education and professional training environments. Unlike other books which focus on auditing as a technical process, this volume examines...
Auditing Theory and Practice
Auditing Theory and Practice incorporates the standards set by Australia's AUASB (Auditing and Assurance Standards Board) and New Zealand's NZAuASB (New Zealand Auditing and Assurance Standards Board). Parts 1-4 of the reader-friendly text illustrate the four major phases of the audit. Part 5 allows instructors to pick and mix content to match both shorter and longer courses, with dedicated chapters on fraud and sustainability audits, public-sector and non-profit-sector audits and internal audit, for both AUASB and NZAuASB. By linking theory – through historical context and examples – to practice, students learn why a particular practice is important, giving examples of audit failures, and then how to apply it. This approach enhances understanding of the application of professional scepticism in auditing and prepares learners for real-world auditing.
Advances in International Accounting
This is a refereed, academic research annual that is devoted to publishing articles about advancements of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations as well as their effect on the education of professional accountants worldwide.
Teaching IFRS
The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.
Personal Transferable Skills in Accounting Education
The development of generic skills (often referred to as ‘soft skills’) in accounting education has been a focus of discussion and debate for several decades. During this time employers and professional bodies have urged accounting educators to consider and develop curricula which provide for the development and assessment of these skills. In addition, there has been criticism of the quality of accounting graduates and their ability to operate effectively in a global economy. Embedding generic skills in the accounting curriculum has been acknowledged as an appropriate means of addressing the need to provide ‘knowledge professionals’ to meet the needs of a global business environment. ...
Fijian Studies
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STEM
This book, STEM, brings together in a unique integrative framework, the domains of Strategy, Technology, Entrepreneurship and Management. It presents the practice of STEM for the development of firms and industries. This book has four sections devoted to the four domains. The sections are independent yet interconnected. The four sections together provide multiple concepts and constructs for understanding industry structure and formulating competitive strategy for diverse categories of firms, businesses, and industries, with a strong bias towards entrepreneurship and entrepreneurial thinking. The book would be useful for students as well as working professionals, besides academicians, business leaders and public administrators, enabling them to play the roles of their choice in industrial and economic development.
Organizational Mastery
Organizations must have self-awareness, and an appreciation of what they can accomplish in the face of competitive and environmental factors. An awareness of what the entity is and what it can be is the key to embarking on a journey of organizational progress. This book titled ‘Organizational Mastery: Competence–Behaviour Frameworks’ aims to lead the readers on a journey of organizational mastery. Organizational mastery is not a matter of only competitive success or filling the organization with high talent of education and experience. It is a matter of getting the individual members of an organization, whether ordinary or extraordinary, collectively supercharge the aspirations and accomplishments of an organization. Organizational mastery involves building strong competencies and positive behaviours in all its members and translating them collectively and synergistically to organizational competencies and behaviours. This book presents multiple frameworks to achieve organizational mastery. This book will be of interest to students, faculty, industry professionals and administrators.
