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Author: Catherine D. Farvacque-Vitkovic Publisher: World Bank Publications ISBN: 1464806942 Category : Business & Economics Languages : en Pages : 911
Book Description
De Detroit à Lahore, la plupart des villes du monde sont confrontées à des difficultés financières, alors même qu’elles doivent assumer des responsabilités de plus en plus complexes. Le présent ouvrage, Finances municipales : manuel à l’usage des collectivités locales, prend parti — le parti des maires et des gestionnaires municipaux. Rares sont les publications consacrées à cette question qui ciblent de façon aussi directe et pragmatique les responsables de l’action publique et le personnel financier à l’échelon local. Le contenu et les principaux messages de ce manuel ont été conçus de manière à répondre aux questions et préoccupations auxquelles les villes et les municipalités sont quotidiennement confrontées dans le cadre de la gestion de leurs finances. Le manuel Finances municipales prend position. Les auteurs de ses huit chapitres examinent les enseignements observés dans divers domaines : relations entre administrations, finances des métropoles, gestion financière, gestion des recettes, des dépenses et du patrimoine public, financements extérieurs et évaluation de la performance des finances municipales. L’ouvrage traite de sujets allant de la decentralisation à la transparence et à l’obligation de rendre compte. Il explore aussi des domaines moins balisés tels que la gestion du patrimoine, la solvabilité, la réponse aux crises financières. Le manuel Finances municipales appelle a l’ action. En plus de partager avec le lecteur un savoir très pointu sur de nombreux sujets techniques, il guide les autorités locales dans le labyrinthe des instruments existants. L’outil d’auto-évaluation des finances municipales (MFSA), décrit au chapitre 8, devrait tout particulièrement aider les municipalités à évaluer leur situation et à progresser sur la voie des réformes.
Author: Catherine D. Farvacque-Vitkovic Publisher: World Bank Publications ISBN: 1464806942 Category : Business & Economics Languages : en Pages : 911
Book Description
De Detroit à Lahore, la plupart des villes du monde sont confrontées à des difficultés financières, alors même qu’elles doivent assumer des responsabilités de plus en plus complexes. Le présent ouvrage, Finances municipales : manuel à l’usage des collectivités locales, prend parti — le parti des maires et des gestionnaires municipaux. Rares sont les publications consacrées à cette question qui ciblent de façon aussi directe et pragmatique les responsables de l’action publique et le personnel financier à l’échelon local. Le contenu et les principaux messages de ce manuel ont été conçus de manière à répondre aux questions et préoccupations auxquelles les villes et les municipalités sont quotidiennement confrontées dans le cadre de la gestion de leurs finances. Le manuel Finances municipales prend position. Les auteurs de ses huit chapitres examinent les enseignements observés dans divers domaines : relations entre administrations, finances des métropoles, gestion financière, gestion des recettes, des dépenses et du patrimoine public, financements extérieurs et évaluation de la performance des finances municipales. L’ouvrage traite de sujets allant de la decentralisation à la transparence et à l’obligation de rendre compte. Il explore aussi des domaines moins balisés tels que la gestion du patrimoine, la solvabilité, la réponse aux crises financières. Le manuel Finances municipales appelle a l’ action. En plus de partager avec le lecteur un savoir très pointu sur de nombreux sujets techniques, il guide les autorités locales dans le labyrinthe des instruments existants. L’outil d’auto-évaluation des finances municipales (MFSA), décrit au chapitre 8, devrait tout particulièrement aider les municipalités à évaluer leur situation et à progresser sur la voie des réformes.
Author: Christopher S. Chapman Publisher: Elsevier ISBN: 0080467563 Category : Business & Economics Languages : en Pages : 745
Book Description
Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope
Author: Lukas Goretzki Publisher: Routledge ISBN: 1317377044 Category : Business & Economics Languages : en Pages : 365
Book Description
There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.
Author: Publisher: Editions Bréal ISBN: 2749522978 Category : Languages : en Pages : 195
Author: David M. Boje Publisher: Emerald Group Publishing ISBN: 1787149722 Category : Business & Economics Languages : en Pages : 340
Book Description
The Emerald Handbook of Management and Organization Inquiry provides new and innovative insights into the field of management and organization inquiry. It provides extensive coverage of the 7S structure that has been so transformational for the field: Storytelling, System, Sustainability, Science, Spirit, Spirals, and Sociomateriality.
Author: Anthony F. Buono Publisher: IAP ISBN: 1641132116 Category : Business & Economics Languages : en Pages : 313
Book Description
This volume continues to build on the relationship between the Research in Management Consulting series and the intervener-researchers at the Socio-Economic Institute for Firms and Organizations (ISEOR) in Ecully, France, extending that partnership to our recent work with the French Foundation for Management Education (FNEGE), a foundation dedicated to closing the gap between the teaching and practice of management in France. As part of the Foundation’s multifaceted activities—which range from seminars and an advanced training initiative for French doctoral students to joint programs with international organizations an associations—FNEGE partnered with ISEOR to sponsor a series of workshops on developing high quality intervention-research. This volume is one of the results from that endeavor. Although intervention-research helps to uncover valuable insight into organizational dynamics and performance, the challenge of capturing and disseminating that insight to both academics and practitioners is entrenched in the rigor-relevance debate. While we are witnessing increased calls for “actionable knowledge,” this ideal, unfortunately, remains a rather elusive concept as critics contend either that rigorous academic research falls well-short of relevance to the practitioner world or research that proves to be valuable to practitioners falls short of the rigor expected in academic life. This volume is intended to help bridge that divide. Drawing on the FNEGE-ISEOR intervention-research workshop, the volume contains 18 chapters that explore the intervention-research process, from initial conceptualization, to implementation, to publication. The volume will be published in French and English
Author: Henri Savall Publisher: IAP ISBN: 160752435X Category : Business & Economics Languages : en Pages : 296
Book Description
The reprint of Henri Savall’s classic Work and People, originally published in French in 1974, is part of the Research in Management Consulting series effort to look backward as well as forward in examining trends, perspectives, and insights – especially from different countries and cultures – into the world of management consulting. Savall’s insights into the complexity of organizational life were groundbreaking, articulating the need to examine both economic and social factors as part of the same analysis, assessing technical and behavioral patterns through the lens of an integrated framework. As he has argued, there is a double-loop interaction between “the quality of functioning and economic performance,” and underestimating this socio-economic “tension” leads inevitably to reduced performance and losses, which he refers to as “hidden costs.” This approach, referred to as the socio-economic approach to management (SEAM), has significant potential for our thinking about organizational diagnosis and intervention. As Savall emphasizes, the North American tendency to cast people as human “resources” misses the essential point that human beings cannot be considered as simply another resource at the organization’s disposal. People are free to give or withhold their energy as they desire, depending on the quality of formal and informal contracts and interactions they have with their organizations. As such, the SEAM approach focuses on human “potential,” underscoring the need for managers and their organizations to create the conditions under which people will want to maximize their talents on behalf of the organization. Work and People focuses on the ramifications of this reality, as dysfunctions – the difference between planned and emergent activities and functions – can quickly lead to a series of costs that are “hidden” from an organization’s formal information systems (e.g., income statements, balance sheets, budgets). As his insightful work underscores, as organizations begin to accumulate dysfunction upon dysfunction, they inadvertently undermine their performance and create excessive operating costs, with lower productivity and less efficiency than they could achieve. As readers will discover, the frameworks, tools and ways of thinking about organizations, people and management in this volume – in essence the background to the socio-economic approach to organizational diagnosis and intervention – continue to hold great promise for our attempts to create truly integrative approaches to management and organizational improvement efforts.
Author: Various Publisher: Routledge ISBN: 1000167542 Category : Business & Economics Languages : en Pages : 864
Book Description
This book, first published in 1988, contains the complete account of the Seventh International Congress of Accountants in 1957. Featuring analysis of the modernisation of accounting, public accountants and internal auditing, among others, this is a valuable research book on the development of the profession.
Author: Carien van Mourik Publisher: Routledge ISBN: 1136243496 Category : Business & Economics Languages : en Pages : 495
Book Description
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
Author: Pierre Baret Publisher: Taylor & Francis ISBN: 1000629236 Category : Business & Economics Languages : en Pages : 267
Book Description
Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.
Author: Catherine D. Farvacque-Vitkovic
Author: Catherine D. Farvacque-Vitkovic
Author: Christopher S. Chapman
Author: Lukas Goretzki
Author: 
Author: David M. Boje
Author: Anthony F. Buono
Author: Henri Savall
Author: Various
Author: Carien van Mourik
Author: Pierre Baret