Author: Garry Carnegie
Publisher: Edward Elgar Publishing
ISBN: 9781800886537
Category :
Languages : en
Pages : 0
Book Description
This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. The health of organizations, both financial and moral, and the success and stability of share markets and other markets is premised on relevant and reliable accounting information, proper accountability, and good governance. Chapters address a diverse range of organizations and settings and investigate new ways of holding organizations and their managers accountable, not just for financial but also for social and environmental performance. Effective accounting, accountability and governance are seen as requiring not just technical practices but also social and moral practices. Emphasizing their interconnectedness is necessary to achieve better outcomes for organizations, society and the planet. This expansive Handbook will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business. It will also be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge.
Handbook of Accounting, Accountability and Governance
Author: Garry Carnegie
Publisher: Edward Elgar Publishing
ISBN: 9781800886537
Category :
Languages : en
Pages : 0
Book Description
This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. The health of organizations, both financial and moral, and the success and stability of share markets and other markets is premised on relevant and reliable accounting information, proper accountability, and good governance. Chapters address a diverse range of organizations and settings and investigate new ways of holding organizations and their managers accountable, not just for financial but also for social and environmental performance. Effective accounting, accountability and governance are seen as requiring not just technical practices but also social and moral practices. Emphasizing their interconnectedness is necessary to achieve better outcomes for organizations, society and the planet. This expansive Handbook will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business. It will also be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge.
Publisher: Edward Elgar Publishing
ISBN: 9781800886537
Category :
Languages : en
Pages : 0
Book Description
This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. The health of organizations, both financial and moral, and the success and stability of share markets and other markets is premised on relevant and reliable accounting information, proper accountability, and good governance. Chapters address a diverse range of organizations and settings and investigate new ways of holding organizations and their managers accountable, not just for financial but also for social and environmental performance. Effective accounting, accountability and governance are seen as requiring not just technical practices but also social and moral practices. Emphasizing their interconnectedness is necessary to achieve better outcomes for organizations, society and the planet. This expansive Handbook will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business. It will also be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge.
Handbook of Accounting, Accountability and Governance
Author: Garry D. Carnegie
Publisher: Edward Elgar Publishing
ISBN: 1800886543
Category : Business & Economics
Languages : en
Pages : 525
Book Description
This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.
Publisher: Edward Elgar Publishing
ISBN: 1800886543
Category : Business & Economics
Languages : en
Pages : 525
Book Description
This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.
Public Sector Accounting, Accountability and Governance
Author: Robyn Pilcher
Publisher: Routledge
ISBN: 1351349171
Category : Business & Economics
Languages : en
Pages : 164
Book Description
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
Publisher: Routledge
ISBN: 1351349171
Category : Business & Economics
Languages : en
Pages : 164
Book Description
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
Corporate Governance and Accountability
Author: Jill Solomon
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 324
Book Description
Recent examples of massive corporate failures, such as Enron, have highlighted the need to reform corporate governance at an international level. The importance of effective corporate governance for corporate success, as well as for social welfare, cannot be overstated. Corporate Governance and Accountability has been written to provide readers with an up-to-date summary of both theory and practice in the area. Features: Provides a full discussion of corporate governance issues taking the broadest view of the corporate governance agenda. Draws on the extensive and original research carried out by the authors and demonstrates the close relationship between academic research and professional practice. Contains numerous contemporary illustrations and case studies, including a chapter dedicated to the collapse of Enron. Focuses on the relevance of corporate governance reform throughout the world. Highlights the importance of corporate social responsibility to companies and institutional investors from a corporate governance perspective. Includes an appendix containing the Combined Code on Corporate Governance issued by the Financial Reporting Council in July 2003. Corporate Governance and Accountability has been written as a core textbook for students taking undergraduate and MBA courses in corporate governance and corporate social responsibility. A website containing answers to end of chapter questions for lecturers can be found at www.wileyeurope.com/go/solomon
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 324
Book Description
Recent examples of massive corporate failures, such as Enron, have highlighted the need to reform corporate governance at an international level. The importance of effective corporate governance for corporate success, as well as for social welfare, cannot be overstated. Corporate Governance and Accountability has been written to provide readers with an up-to-date summary of both theory and practice in the area. Features: Provides a full discussion of corporate governance issues taking the broadest view of the corporate governance agenda. Draws on the extensive and original research carried out by the authors and demonstrates the close relationship between academic research and professional practice. Contains numerous contemporary illustrations and case studies, including a chapter dedicated to the collapse of Enron. Focuses on the relevance of corporate governance reform throughout the world. Highlights the importance of corporate social responsibility to companies and institutional investors from a corporate governance perspective. Includes an appendix containing the Combined Code on Corporate Governance issued by the Financial Reporting Council in July 2003. Corporate Governance and Accountability has been written as a core textbook for students taking undergraduate and MBA courses in corporate governance and corporate social responsibility. A website containing answers to end of chapter questions for lecturers can be found at www.wileyeurope.com/go/solomon
Handbook of Research on Modernization and Accountability in Public Sector Management
Author: Graça Maria do Carmo Azevedo
Publisher: Information Science Reference
ISBN: 9781522537311
Category : Government accountability
Languages : en
Pages : 0
Book Description
"This book disseminates methodologies that would allow public institutions to implement practices, consistent with values of ethics, rigor, transparency and accountability to promote accountable public sector managers and discusses the processes of control and risk management and stress their importance for the reliability of financial reporting"--
Publisher: Information Science Reference
ISBN: 9781522537311
Category : Government accountability
Languages : en
Pages : 0
Book Description
"This book disseminates methodologies that would allow public institutions to implement practices, consistent with values of ethics, rigor, transparency and accountability to promote accountable public sector managers and discusses the processes of control and risk management and stress their importance for the reliability of financial reporting"--
Ethics, Governance and Accountability
Author: Steve Dellaportas
Publisher: Wiley
ISBN: 9780470804995
Category : Business & Economics
Languages : en
Pages : 0
Book Description
As a consequence of a number of high profile national and international corporate collapses, the international accounting community has firmly directed their attention to the need for robust ethical standards, sound and transparent corporate governance and an awareness of social, environmental and corporate accountabilities. In light of the increased expectation upon a universal professional code of conduct, Ethics, Governance and Accountability is a timely and valuable new text for educators and students of accounting. Students are presented with core ethical models necessary for ethical decision-making and introduced to a range of professional issues such as conflict of interests, professional independence, fraud and forensic accounting, corporate governance and social/corporate responsibility. This text addresses the increasing professional expectation that graduates possess a well-developed sense of ethical models and an awareness of their professional role and responsibilities.
Publisher: Wiley
ISBN: 9780470804995
Category : Business & Economics
Languages : en
Pages : 0
Book Description
As a consequence of a number of high profile national and international corporate collapses, the international accounting community has firmly directed their attention to the need for robust ethical standards, sound and transparent corporate governance and an awareness of social, environmental and corporate accountabilities. In light of the increased expectation upon a universal professional code of conduct, Ethics, Governance and Accountability is a timely and valuable new text for educators and students of accounting. Students are presented with core ethical models necessary for ethical decision-making and introduced to a range of professional issues such as conflict of interests, professional independence, fraud and forensic accounting, corporate governance and social/corporate responsibility. This text addresses the increasing professional expectation that graduates possess a well-developed sense of ethical models and an awareness of their professional role and responsibilities.
Accounting for the Public Interest
Author: Steven Mintz
Publisher: Springer Science & Business Media
ISBN: 9400770820
Category : Philosophy
Languages : en
Pages : 284
Book Description
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Publisher: Springer Science & Business Media
ISBN: 9400770820
Category : Philosophy
Languages : en
Pages : 284
Book Description
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Standards for Internal Control in the Federal Government
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
The Oxford Handbook of Corporate Governance
Author: Mike Wright
Publisher: OUP Oxford
ISBN: 0191649368
Category : Business & Economics
Languages : en
Pages : 832
Book Description
The behavior of managers-such as the rewards they obtain for poor performance, the role of boards of directors in monitoring managers, and the regulatory framework covering the corporate governance mechanisms that are put in place to ensure managers' accountability to shareholder and other stakeholders-has been the subject of extensive media and policy scrutiny in light of the financial crisis of the early 2000s. However, corporate governance covers a much broader set of issues, which requires detailed assessment as a central issue of concern to business and society. Critiques of traditional governance research based on agency theory have noted its "under-contextualized" nature and its inability to compare accurately and explain the diversity of corporate governance arrangements across different institutional contexts. The Oxford Handbook of Corporate Governance aims at closing these theoretical and empirical gaps. It considers corporate governance issues at multiple levels of analysis-the individual manager, firms, institutions, industries, and nations-and presents international evidence to reflect the wide variety of perspectives. In analyzing the effects of corporate governance on performance, a variety of indicators are considered, such as accounting profit, economic profit, productivity growth, market share, proxies for environmental and social performance, such as diversity and other aspects of corporate social responsibility, and of course, share price effects. In addition to providing a high level review and analysis of the existing literature, each chapter develops an agenda for further research on a specific aspect of corporate governance. This Handbook constitutes the definitive source of academic research on corporate governance, synthesizing studies from economics, strategy, international business, organizational behavior, entrepreneurship, business ethics, accounting, finance, and law.
Publisher: OUP Oxford
ISBN: 0191649368
Category : Business & Economics
Languages : en
Pages : 832
Book Description
The behavior of managers-such as the rewards they obtain for poor performance, the role of boards of directors in monitoring managers, and the regulatory framework covering the corporate governance mechanisms that are put in place to ensure managers' accountability to shareholder and other stakeholders-has been the subject of extensive media and policy scrutiny in light of the financial crisis of the early 2000s. However, corporate governance covers a much broader set of issues, which requires detailed assessment as a central issue of concern to business and society. Critiques of traditional governance research based on agency theory have noted its "under-contextualized" nature and its inability to compare accurately and explain the diversity of corporate governance arrangements across different institutional contexts. The Oxford Handbook of Corporate Governance aims at closing these theoretical and empirical gaps. It considers corporate governance issues at multiple levels of analysis-the individual manager, firms, institutions, industries, and nations-and presents international evidence to reflect the wide variety of perspectives. In analyzing the effects of corporate governance on performance, a variety of indicators are considered, such as accounting profit, economic profit, productivity growth, market share, proxies for environmental and social performance, such as diversity and other aspects of corporate social responsibility, and of course, share price effects. In addition to providing a high level review and analysis of the existing literature, each chapter develops an agenda for further research on a specific aspect of corporate governance. This Handbook constitutes the definitive source of academic research on corporate governance, synthesizing studies from economics, strategy, international business, organizational behavior, entrepreneurship, business ethics, accounting, finance, and law.
Extinction Governance, Finance and Accounting
Author: Jill Atkins
Publisher: Taylor & Francis
ISBN: 1000570193
Category : Business & Economics
Languages : en
Pages : 488
Book Description
The planet is currently experiencing a mass extinction event, with human and business activity being the root cause of species loss and habitat destruction. Industries, companies, banks, investors, accountants and auditors have all played their role. This book explores how they can also provide a solution. The book presents plans, metrics, frameworks, mechanisms and financial innovations that can be, and are being, implemented through the financial markets in order to save and protect species, enhance biodiversity and, at the same time, preserve the financial markets and the business world. This biodiversity handbook addresses the intersection between species extinction and the global capitalist system. With contributions from leading non-governmental organisations such as the Capitals Coalition, Business for Nature, the Ecojustice Foundation, ShareAction and the Endangered Wildlife Trust, plus senior researchers in the field, as well as industry experts from Moody’s, EOS at Hermes Federated Investment Management, BlueBay Asset Management, ODDO BHF Asset Management and OSSIAM (to mention just a few), this book is at the forefront of addressing the crucially important topics of extinction accounting, finance and governance. Drawing on leading research, the book is written in an accessible style and is relevant to researchers and students in the fields of sustainability, governance, accounting, finance, corporate social responsibility and corporate governance. It is essential reading for investors, responsible investors, bankers, business leaders and policy makers in the field of sustainable financial markets. Given the interdisciplinary nature of this book, it is useful to conservationists, ecologists and others involved in species and biodiversity protection.
Publisher: Taylor & Francis
ISBN: 1000570193
Category : Business & Economics
Languages : en
Pages : 488
Book Description
The planet is currently experiencing a mass extinction event, with human and business activity being the root cause of species loss and habitat destruction. Industries, companies, banks, investors, accountants and auditors have all played their role. This book explores how they can also provide a solution. The book presents plans, metrics, frameworks, mechanisms and financial innovations that can be, and are being, implemented through the financial markets in order to save and protect species, enhance biodiversity and, at the same time, preserve the financial markets and the business world. This biodiversity handbook addresses the intersection between species extinction and the global capitalist system. With contributions from leading non-governmental organisations such as the Capitals Coalition, Business for Nature, the Ecojustice Foundation, ShareAction and the Endangered Wildlife Trust, plus senior researchers in the field, as well as industry experts from Moody’s, EOS at Hermes Federated Investment Management, BlueBay Asset Management, ODDO BHF Asset Management and OSSIAM (to mention just a few), this book is at the forefront of addressing the crucially important topics of extinction accounting, finance and governance. Drawing on leading research, the book is written in an accessible style and is relevant to researchers and students in the fields of sustainability, governance, accounting, finance, corporate social responsibility and corporate governance. It is essential reading for investors, responsible investors, bankers, business leaders and policy makers in the field of sustainable financial markets. Given the interdisciplinary nature of this book, it is useful to conservationists, ecologists and others involved in species and biodiversity protection.