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Accounting and Emancipation
Accounting is a social practice: it should be evaluated in terms of its contribution to a notion of social well-being. In order to do this, this book elaborates a critique of contemporary accounting. The authors encourage those with a close interest in accounting to make the search for a more emancipatory and enabling accounting a core area of thei
International Bibliography of Economics 1994
The IBSS is the essential tool for librarians, university departments, research institutions and any public or private institutions whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
The Routledge Companion to Accounting History
The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which ...
Money Doctrines: Traditional versus Word of Faith Teaching
There has been a significant volume of scholarly work conducted recently within the accounting literature on the role of money, investment and accounting within religious organizations. However, scant attention has been paid to modern Pentecostal understandings of money, investment and accounting. In this book we study the major money-related doctrines of American husband-and-wife televangelist Faith Teachers Kenneth and Gloria Copeland. We find the unique Copeland interpretation of "Treasures in Heaven" (Matthew 6:20) to be a complete inversion of the traditional or Anglican theological interpretation. While the traditional interpretation is that this verse refers to future rewards available after death, the Copelands argue that it refers to rewards existing now in the heavenly places in what they refer to as the believer's "heavenly bank account". The Copelands also believe in a literal "hundredfold return" on monetary and other gifts made "for the gospel's sake" (Mark 10:29-30).
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.
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.
Accounting in Politics
This book looks at the effectiveness of the 1999 restructuring of the UK through the establishment of the Scottish Parliament and the Assemblies for Northern Ireland and Wales, considering the process of devolution and its consequences on the key mechanisms of accounting and democratic accountability. Many of the chapters in this book examine whether devolution is enhancing democratic accountability, or creating a fragmentary state with conflict and tensions between the Westminster government and the devolved bodies. The focus is on the financial mechanisms for democratic accountability both in the UK and in international comparator countries (New Zealand, Norway, and the US). This book examines the turbulent pattern of relationships between central and devolved government and explores whether the present arrangements for devolution in the UK represent an end game, or whether they may be merely a stepping stone to a more fully fledged federal state. It is argued that the main thrust of many of the financial reforms in the UK has confounded, obfuscated, and complicated the desire for democratic accountability.
Accounting in Networks
Offers information about management accounting research, and examines the implications of network relations and the multiplicity of accounting roles therein.
Parables, Myths and Risks
Continuing the search for greater reflectivity regarding accounting’s role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms.
International Classification of Financial Reporting
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
