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Handbook of Big Data and Analytics in Accounting and Auditing
This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than e...
Auditing Transformation
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of tr...
Handbook of Research on Advanced Research Methodologies for a Digital Society
Doing research is an ever-changing challenge for social scientists. This challenge is harder than ever today as current societies are changing quickly and in many, sometimes conflicting, directions. Social phenomena, personal interactions, and formal and informal relationships are becoming more borderless and disconnected from the anchors of the offline “reality.” These dynamics are heavily marking our time and are suggesting evolutionary challenges in the ways we know, interpret, and analyze the world. Internet and computer-mediated communication (CMC) is being incorporated into every aspect of daily life, and social life has been deeply penetrated by the internet. This is due to recent...
Public Sector Accounting
As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.
In Tension Between Organization and Profession
This book describes everyday problems experienced by individuals in official positions. The authors' analyses are set against a background of rising rates of sick leave, more cases of mental burnout, decreasing resources and constant demand for professional improvement. Rapid changes in organisations, such as new forms of leadership, new technology and management by documents and the call for client-oriented practices are part of the professional's working life. The individual professional is the prime focus of this book. Tensions that arise between the individual and the organisation/profession are illustrated by a range of examples of problems that public officials, such as teachers, policemen and nurses, are confronted with on a daily basis. The authors discuss subjects such as increased individualisation, complexity in relationships, intensified pace and fragmentation of work. This title intends to signal an invitation to further the research about a dynamic field where today's professionals meet the requirements of their professions and organisations.
Bank Regulation
Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent...
Product Focused Software Process Improvement
This book constitutes the refereed proceedings of the 6th International Conference on Product Focused Software Process Improvement, PROFES 2005, held in Oulu, Finland in June 2005. The 44 revised full papers presented were carefully reviewed and selected and constitute a balanced mix of academic and industrial aspects. The papers are organized in topical sections on software process improvement, software quality, mobile and wireless applications, requirements engineering, industrial experiences, process analysis, process modeling, SPI methods and tools, experimental software engineering, validation and verification, agile methods, and measurement.
Gert Wingårdh
Gert Wingårdh (*1951) is Sweden’s leading architect. His clever and imaginative spatial creations are remarkable in economic as well as ecological and sociological terms. The focus of his designs is always on the needs of the future users. This monograph analyzes the principal aspects of his work in seminal essays by renowned architecture critics and uses text and images to document all the important buildings of his thirty-year career. Editor Mikael Nanfeldt is curator of the Röhss Museum of Design and Applied Arts in Göteborg, the opening venue for a large exhibition of Wingårdh’s work that then moves on to the Swedish Museum of Architecture in Stockholm before going on to tour int...
The Design of Digital Learning Environments
The Design of Digital Learning Environments provides comprehensive guidelines for creating and delivering high-quality online and blended learning experiences in higher education. With increasing numbers of students engaged in partially or fully digital education, graduate students preparing for design, development, or faculty roles need fresh, practical applications of cutting-edge research and theory. This textbook uses the Community of Inquiry framework, an influential and invaluable pedagogical model focused on deep learning, to aid educators in forging meaningful, collaborative connections with students engaged in digitally supported multi-modal learning in colleges and universities, MOOCs, and lifelong learning initiatives. Across five parts, the book covers the basic structure, concepts, terminology, and history of the Community of Inquiry; principles for designing and delivering digital courses; design for specific course conditions; applications of learning activities guided by the framework; and current limitations and directions for further research.
Computer Safety, Reliability, and Security
Computers and microprocessors are indispensable in modern technical systems, their deployment spanning the domains automotive, railway, aerospace, and transportation, security, energy supply, telecommunication, critical infrastructures and process ind- tries. They perform tasks that a few decades ago were very difficult if not impossible. As they perform these tasks with increasing efficiency, more and more tasks are shifted from hardware to software, which means that the dependability of computer systems becomes crucial for the safety, security and reliability of technical systems. With the so-called “embedded systems” (becoming more and more intelligent, networked and co-operating with...
