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The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Obra miscelánea en homenaje a Mario Pifarré Riera, uno de los primeros catedráticos de Contabilidad.de las universidades españolas. Ocupó la cátedra de Teoría de la Contabilidad en la Universidad de Barcelona hasta su jubilación. La iniciativa de la publicación ha partido de l’Escola Universitària d’Estudis Empresarials de la UB.
Exploring the ethical foundations of the different subfields of managerial thought, this book brings a thoroughly new light on the issue of sustainability and responsibility in management theory and practice.
"This book presents efficient ways for executives to understand the impact of IT on the intellectual capital of their firms, and searches for a new mandate for management that takes into consideration the pervasive role of IT on competitive boundaries. It provides a synopsis of the history, origin, taxonomies, ontologies, measurement models, and dynamics of intellectual capital"--Provided by publisher.