You may have to Search all our reviewed books and magazines, click the sign up button below to create a free account.
First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.
This book provides rare, insider accounts of the academic research process, revealing the human stories and lived experiences behind research projects; the joys and mistakes of a wide range of international researchers principally from the fields of accounting and finance, but also from related fields in management, economics and the social studies of science.
The purpose of this book is to offer a small token in memory of Ken Hilton, who died prematurely at the age of 52 in February 1990. The book contains contributions from a number of 1eading academics; some were close c- leagues of Ken's at the University of Southampton, some have been at other universities but knew Ken fair1y well, and still some who never met Ken but who knew of him through bis work. The unifying motivation for all of them, however, was their immense sense of loss of an extremely proactive and excellent academic. Having led the research group on the Southampton Econometric Model project for three years, Ken was appointed to the Chair of Financia1 Control at the University of...
Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.
Balancing the Books represents a sophisticated examination of the ongoing engagement of American literature with the economies of slavery through the works of William Faulkner and Toni Morrison. Both Faulkner and Morrison write about the relationship between race, identity, and history, and about how the legacies of slavery linger in the lives and actions of their characters, although the narrative strategies through which they render these themes ultimately diverge. Dussere brings considerations of debt and repayment, exchange and accounting, and capital and the market-concepts inseparable from any consideration of race in the construction of the American nation-into dialogue with the work of Faulkner and Morrison to produce an outstanding work of literary and cultural criticism.
IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
Academics and managers who strive for a humanistic management education usually care for people, but they are challenged by sophisticated intellectual subjects and practical problems. The authors' experience, competence and commitment enables them to present an extensive coverage of important views and an in-depth study of these issues. Eduard Bonet, ESADE, Spain This volume is a timely initiative. It resonates with important questions on globalization and its consequences, on the unrelenting quest for efficiency and productivity, on recent corporate scandals and on the responsibilities of managers and management education. This book is a manifesto for an intellectual revolution. In a comple...
J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Y -- Z
The risk-based approach to capital markets regulation is in crisis. Climate change, shifting demographics, geopolitical conflicts and other environmental discontinuities threaten established business models and shorten the life spans of listed companies. The current rules for periodic disclosure in the EU fail to inform market participants adequately. Unlike risks, uncertainties are unquantifiable or may only be quantified at great cost, causing them to be insufficiently reflected in periodic reports. This is unfortunate, given the pivotal role capital markets must play in the economy’s adaptation to environmental discontinuities. It is only with a reformed framework for periodic disclosure, that gradual and orderly adaptation to these discontinuities appears feasible. To ensure orderly market adaptation, a new reporting format is required: scenario analysis should be integrated into the European framework for periodic disclosure.
A ground-breaking account which shows how the public sector must adapt, but also persevere, in order to advance technology and innovation From self-driving cars to smart grids, governments are experimenting with new technologies to significantly change the way we live. Innovation has become vitally important to states across the world. Rainer Kattel, Wolfgang Drechsler and Erkki Karo explore how public bodies pursue innovation, looking at how new policies are designed and implemented. Spanning Europe, the USA and Asia, the authors show how different institutions finance new technologies and share cutting-edge information. They argue for the importance of 'agile stability', demonstrating that in order to successfully innovate, state organizations have to move nimbly like start-ups and yet ensure stability at the same time. And that, particularly in the light of the Covid-19 pandemic, governments need both long-term policy and dynamic capabilities to handle crises. This vital account explores the complex and often contradictory positions of innovating public bodies--and shows how they can overcome financial and political resistance to change for the good of us all.