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The Resilience of New Public Management
The Resilience of New Public Management examines the role and significance of New Public Management (NPM) in contemporary society, and explores its emergence and resilience. Eminent scholars have said that NPM only existed from 1980-2000, and that we now live in a post-NPM world. This book tells a very different story. Evidence is presented in this book of 40 years of continuous NPM in public services, including government agencies,universities, and health care. NPM has diffused across sectors and globally since the 1980s, and in the process mutated to become modernization. It also coexists with alternative models of managing publicservices, including models such as digital era governance an...
Governance and Regulation of Charities
Adopting a critical multijurisdictional approach to charity law, this thought-provoking book provides a comprehensive analysis of the challenges facing charitable organisations. Exploring the contrasting approaches to charity governance and regulation in both common law and civil law jurisdictions, the book imparts practical guidance for a vast array of stakeholders in the charity law field.
Accounting and Order
This book draws on ancient Egyptian inscriptions in order to theorize the relationship between accounting and order. It focuses especially on the performative power of accounting in producing and sustaining order in society. It explores how accounting intervened in various domains of the ancient Egyptian world: the cosmos; life on earth (offerings to the gods; taxation; transportation; redistribution for palace dependants; mining activities; work organization; baking and brewing; private estates and the household; and private transactions in semi-barter exchange); and the cult of the dead. The book emphasizes several possibilities through which accounting can be theorized over and above stra...
The Legacy of June Pallot
This book brings together a selection of June Pallot's most significant work. Written from a country (New Zealand) that led the world in many aspects of its financial management reforms, this work provides thoughtful comment on matters that remain of crucial importance today, especially the constitutional need to carefully monitor and respond to the reform initiatives and motives of executive government. Revisiting accounting issues and developments in the public sector, and reminding readers that the fundamental purpose of government accounting is different from that for the business sector, this book provides a timely reminder of the need for caution when considering the application in the public sector of accounting techniques devised for business purposes. June Pallot's legacy challenges accountants in the public sector to find better ways of addressing "collective decision-making under new governance approaches", proposes ways forward and offers suggestions for future research. This book, prepared by her colleague Susan Newberry, is a tribute to June’s work.
Fraud in Financial Statements
As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that u...
Accounting and Business Economics
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.
Accountancy and Empire
This book brings together, for the first time, studies of the professionalisation of accountancy in key constituent territories of the British Empire. The late nineteenth century was a period of intensive activity in terms of both imperialism and professionalisation. A team of expert contributors has examined profession-state engagements between Britain, on the one hand and Canada, South Africa, Australia, Nigeria, Malaysia, Sri Lanka, Jamaica, Trinidad and Tobago, India and Kenya, and the other with a view to assessing how the organizations of accountancy in the colonies was affecting the metropolitan profession and state agents- and vice versa. Their contributions highlight the peculiariti...
Auditing Theory
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
Accounting and Justice
This book challenges the assumptions on which the current practice of financial reporting is based. Flower uses the stakeholder theory of the firm to show that companies have a responsibility to achieve distributive justice, and the company’s accounts could play an important role in fulfilling this responsibility.
The Nature of Accounting Regulation
Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'
