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The financial information provided to governments, creditors, investors etc. by businesses has been verified by auditors since ancient times. In its modern form, the independent public accounting profession has its roots in 19th century Scotland. A distinctive feature of this profession is that it consists of private for-profit businesses – operating as sole practitioners, partnerships, but mostly as large accounting firms. The question naturally arises – why should users of financial information provided by private for-profit firms place trust in the verification of that information by other private for-profit firms? This is the interesting and complex economic issue that underlies rese...
Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries. Italy was one of the earliest countries to be affected by the COVID-19 pandemic and also one of the hardest-hit. The successes and failures of the Italian response provides a blueprint for the factors determining the ability of institutions to meet these challenges. This book presents a multifaceted analysis and reflection of the challenges that various types of organisations - public, private and non-profit - have had to face during the pande...
The Handbook of Accounting in Society invites readers to consider the ways in which accounting affects organizations, institutions, communities, professions, and everyday life. Diverse in its reach, this Handbook campaigns for the need to reconsider our understanding of what accounting is and crucially, what it can become.
In The Closing of the Auditor’s Mind?, author David J. O’Regan describes internal auditing as an important "binding agent" of social cohesion, for the accountability of individuals and organizations and also at aggregated levels of social trust. However, O’Regan also reveals that internal auditing faces two severe challenges – an external challenge of adaptation and an internal challenge of fundamental reform. The adaptation challenge arises from ongoing, paradigmatic shifts in accountability and social trust. The command- and- control, vertical hierarchies of traditional bureaucracies are being replaced in importance by networked, flattened patterns of accountability. The most chall...
This volume aims to shed light on how public service value is identified, managed, measured and reported. The chapters cover a range of topics, including theoretical reflections, practical case studies and empirical observations aimed at understanding the concept of public value.
Consumption of alcohol is a globally ubiquitous, often controversial activity, and business organizations in this sector are of significant social and economic relevance. This book draws on accounting records from the sector to reveal fresh and unique insights into the historic development of the production of alcoholic beverages. Offering a historic overview of the three major areas of the alcohol industry – brewing, distilling and wine – this book reveals the commonalities and differences which are present in the industry, while also highlighting its social impact. The editors bring together contributions from around the world, including Mexico, France, Japan and Ireland, to demonstrat...
The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophistic...
How Europe can hit the “reset” button after years of failed responses to North African turmoil The ongoing upheaval in North Africa has presented many challenges to Europe, which previously had been comfortable with the status quo of authoritarian leadership in much of the region. Now in its ninth year, the turmoil has forced European leaders to rethink their approaches to the region, based on the now-obvious reality that the brief hopes of early 2011 for the spread of democracy and economic progress will not be fulfilled anytime soon. In this book, experts from Europe, the United States, and the Middle East discuss what has happened since the so-called “Arab Spring” emerged and how ...
Science on Stage in Early Modern Spain features essays by leading scholars in the fields of literary studies and the history of science, exploring the relationship between technical innovations and theatrical events that incorporated scientific content into dramatic productions. Focusing on Spanish dramas between 1500 and 1700, through the birth and development of its playhouses and coliseums and the phenomenal success of its major writers, this collection addresses a unique phenomenon through the most popular, versatile, and generous medium of the time. The contributors tackle subjects and disciplines as diverse as alchemy, optics, astronomy, acoustics, geometry, mechanics, and mathematics to reveal how theatre could be used to deploy scientific knowledge. While Science on Stage contributes to cultural and performance studies it also engages with issues of censorship, the effect of the Spanish Inquisition on the circulation of ideas, and the influence of the Eastern traditions in Spain.
Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, wit...