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Author: Christopher S. Chapman Publisher: Oxford University Press ISBN: 0199546355 Category : Business & Economics Languages : en Pages : 458
Book Description
Brings together the work of leading international accounting academics and social scientists. Explores a range of intellectual traditions in accounting research, and their implications for the social sciences more widely.
Author: Christopher S. Chapman Publisher: Oxford University Press ISBN: 0199546355 Category : Business & Economics Languages : en Pages : 458
Book Description
Brings together the work of leading international accounting academics and social scientists. Explores a range of intellectual traditions in accounting research, and their implications for the social sciences more widely.
Author: Christopher S. Chapman Publisher: OUP Oxford ISBN: 0191609374 Category : Business & Economics Languages : en Pages : 458
Book Description
Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.
Author: Mohd Ma'Sum Billah Publisher: Taylor & Francis ISBN: 1000508994 Category : Business & Economics Languages : en Pages : 305
Book Description
While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)’s standards and Shari’ah based local policies. This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari’ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari’ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari’ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions.
Author: AICPA Publisher: John Wiley & Sons ISBN: 1948306735 Category : Business & Economics Languages : en Pages : 876
Book Description
The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.
Author: AICPA Publisher: John Wiley & Sons ISBN: 1119473381 Category : Business & Economics Languages : en Pages : 859
Book Description
The 2017 edition of this industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. Updates include: SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern SSAE No. 18, Attestation Standards: Clarification and Recodification Note: FASB ASU No. 2016-13 will have a significant impact on the guide; however, incorporation of guidance will not occur until the 2018 or 2019 edition of the guide.
Author: Lawrence J. Gitman Publisher: ISBN: Category : Business & Economics Languages : en Pages : 1455
Book Description
Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Author: Royston Greenwood Publisher: SAGE ISBN: 1526415038 Category : Business & Economics Languages : en Pages : 1518
Book Description
The SAGE Handbook of Organizational Institutionalism brings together extensive coverage of aspects of Institutional Theory and an array of top academic contributors. Now in its Second Edition, the book has been thoroughly revised and reorganised, with all chapters updated to maintain a mix of theory, how to conduct institutional organizational analysis, and contemporary empirical work. New chapters on Translation, Networks and Institutional Pluralism are included to reflect new directions in the field. The Second Edition has also been reorganized into six parts: Part One: Beginnings (Foundations) Part Two: Organizations and their Contexts Part Three: Institutional Processes Part Four: Conversations Part Five: Consequences Part Six: Reflections
Author: Malvern J. Gross Publisher: John Wiley & Sons ISBN: 0470457066 Category : Business & Economics Languages : en Pages : 290
Book Description
"This Seventh Edition is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations. It contains discussions of the accounting and reporting guidelines for different types of organizations, complete guidance on tax and compliance reporting requirements, illustrated explanations of various types of acceptable financial statements, and much more!"--Publisher's Website.
Author: Hendrik Vollmer Publisher: Edward Elgar Publishing ISBN: 1803922001 Category : Business & Economics Languages : en Pages : 483
Book Description
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.
Author: Christopher S. Chapman
Author: Christopher S. Chapman
Author: Christopher S. Chapman
Author: Mohd Ma'Sum Billah
Author: AICPA
Author: AICPA
Author: Lawrence J. Gitman
Author: 
Author: Royston Greenwood
Author: Malvern J. Gross
Author: Hendrik Vollmer