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This book provides not only practical guidance on how to manage resources but also a critical examination of the conventional techniques of financial planning and control through the introduction of new approaches. Additional chapters have been added to introduce Strategic Management Accounting, Activity Based Costing and the Balanced Scorecard, New Performance Measures, Venture Capital, Knowledge Management and Outsourcing, and Financial Considerations of eBusiness. In this third edition, the book has been revised to encourage the reader to think about and reflect upon the emergence of recent principles and practices related to financial planning and control. While it is addressed primarily to business managers with an interest in financial planning and control, the range of subjects covered and the breadth of approach adopted by many of the contributors will make the Handbook of Financial Planning and Control especially useful to those managers in non-financial functions (as well as students of management) who must reconcile theory with the everyday reality of modern business practice.
In Mastering the Niger, David Lambert recalls Scotsman James MacQueen (1778–1870) and his publication of A New Map of Africa in 1841 to show that Atlantic slavery—as a practice of subjugation, a source of wealth, and a focus of political struggle—was entangled with the production, circulation, and reception of geographical knowledge. The British empire banned the slave trade in 1807 and abolished slavery itself in 1833, creating a need for a new British imperial economy. Without ever setting foot on the continent, MacQueen took on the task of solving the “Niger problem,” that is, to successfully map the course of the river and its tributaries, and thus breathe life into his scheme ...
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
This book, first published in 1988, is a study of the development of accounting in eighteenth century Scotland. The investigation is organised around a survey of early Scottish accounting texts, an analysis of their exposition of the Italian method of book-keeping and their treatment of certain selected topics. The aim is to evaluate the contribution that these Scottish accountants made to the development of a profession.
Across the globe, the so-called Big Four accounting and audit firms – Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG – are massively influential. Together, they earn more than US$100 billion annually and employ almost one million people. In many profound ways, they have changed how we work, how we manage, how we invest and how we are governed. Stretching back centuries, their history is a fascinating story of wealth, power and luck. But today, the Big Four face an uncertain future – thanks to their push into China; their vulnerability to digital disruption and competition; and the hazards of providing traditional services in a new era of transparency. Both colourful and auth...
A definitive new reference on the major failures of American corporate governance at the start of the 21st century. Tracing the market boom and bust that preceded Enron's collapse, as well as the aftermath of that failure, the book chronicles the meltdown in the telecom sector that gave rise to accounting scandals globally. Featuring expert analysis of the Sarbanes-Oxley legislation that was adopted in response to these scandals, the author also investigates the remarkable market recovery that followed the scandals. An exhaustive guide to the collapse of the Enron Corporation and other financial scandals that erupted in the wake of the market downturn of 2000, this book is an essential resource for students, teachers and professionals in corporate governance, finance, and law.
Handbook of Cost Management, Second Edition covers all of the essential topics in cost management and accounting. It includes conventional topics, such as job costing and cost allocation, as well as such current topics as balanced scorecard, economic value added, logistics and marketing cost, theory of constraints, inter-organizational costing, and the cost of quality.
This book is not about IT, but about IT dimensions to each of the subject streams in traditional accounting programmes. The international team of contributing authors have produced a carefully structured and readable text which will integrate and support traditional accounting studies.
A journal of ethnological studies.