Locating Accounting in Its National Context PDF Download

Author: Stefano Zambon
Publisher: FrancoAngeli
ISBN: 9788846439543
Category : Business & Economics
Languages : en
Pages : 244

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Author: Eva Heidhues
Publisher: Emerald Group Publishing
ISBN: 1780522452
Category : Business & Economics
Languages : en
Pages : 209

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This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,

Author: David Alexander
Publisher: Taylor & Francis
ISBN: 1317206568
Category : Business & Economics
Languages : en
Pages : 246

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Book Description
Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Author: Anna Cristina Pertierra
Publisher: Routledge
ISBN: 0415509785
Category : Performing Arts
Languages : en
Pages : 170

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Book Description
Locating Television: Zones of Consumption takes an important next step for television studies and addresses the question of 'what is television now?'

Author: Christopher S. Chapman
Publisher: Elsevier
ISBN: 0080879306
Category : Business & Economics
Languages : en
Pages : 1584

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Book Description
Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature AwardVolume One of the Handbook of Management Accounting Research series sets the context for the Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings.Volume Two provides insights into research on different management accounting practices. Volume Three features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.Volumes 1, 2 and 3 are also available as individual product. * ISBN Volume 1: 978-0-08-044564-9* ISBN Volume 2: 978-0-08-044754-4* ISBN Volume 3: 978-0-08-055450-1 - Three volumes of the popular Handbooks of Management Accounting Research series now available in one complete set - Examines particular management accounting practices and specific organizational contexts - Adopts a global perspective of management accounting practice - Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."

Author: Raosaheb K Kale
Publisher: Springer Nature
ISBN: 9811931283
Category : Political Science
Languages : en
Pages : 500

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This book discusses the issues of inequality and marginalization in India. The first section of the book contextualizes sociological traditions for the scrutiny of subaltern discourse on discrimination. The chapters in the section explore self-identity, ‘margins’ in sociological traditions, subalternity and exclusion, citizenship issues of de-notified tribes, the role of religion for scheduled tribe Dalits and Ambedkar’s ideas on tribes. The second section deals with the political economy of higher education, health and employment. The efforts of BR Ambedkar and the consequences of those efforts, his critique of education policies during British time and its alteration for independent India have been meticulously dealt with. The third section illustrates an application of theoretical understanding through narratives of labour bondage in Varanasi, sanitation workers in Mumbai and rickshaw pullers in Delhi. The last section establishes that unequal access to resources is a consequence of discrimination and marginalization induced by social identities. The book argues for equitable access to resources and opportunities to ensure health equity. The audience for this publication includes academics, researchers, health professionals, policymakers engaged with discrimination, exclusion, marginalization and inequity in health.

Author: Louisa Söllner
Publisher: BRILL
ISBN: 9004366385
Category : Literary Criticism
Languages : en
Pages : 194

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Book Description
Photographic Ekphrasis in Cuban-American Fiction offers new readings of Cuban-American novels and autobiographies, demonstrating that a focus on photographs (alluded to, analyzed, and/or obsessively recurrent in the narrative discourse) provides fresh insights into these texts. The study introduces the concept of photographic ekphrasis as a reading tool for diasporic literature and argues that visual images are important components of narratives about dislocation, nostalgia, and transcultural experience. Authors treated in depth include Carlos Eire, Cristina García, Oscar Hijuelos, Roberto G. Fernández, Ana Menéndez, Achy Obejas, and Gustavo Pérez Firmat. Missing Pictures offers an original perspective on Cuban-American literature and contributes to the scholarship on ekphrasis and on the interactions between photography and narrative.

Author: Elizabeth Carson Pastan
Publisher: Boydell & Brewer Ltd
ISBN: 1843839415
Category : Architecture
Languages : en
Pages : 475

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A full and provocative reappraisal of the Bayeux "Tapestry", its origins, design and patronage. Aspects of the Bayeux Tapestry (in fact an embroidered hanging) have always remained mysterious, despite much scholarly investigation, not least its design and patron. Here, in the first full-length interdisciplinary approach to the subject, the authors (an art historian and a historian) consider these and other issues. Rejecting the prevalent view that it was commissioned by Odo, the bishop of Bayeux and half-brother of William the Conqueror, or by some other comparable patron, they bring new evidence to bear on the question of its relationship to the abbey of St Augustine's, Canterbury. From the study of art-historical, archeological, literary, historical and documentary materials, they conclude that the monks of St Augustine's designed the hanging for display in their abbey church to tell their own story of how England was invaded and conquered in 1066. Elizabeth Carson Pastan is a Professor of Art History at Emory University; Stephen D. White is Asa G. Candler Professor of Medieval History (emeritus), Emory University, and an Honorary Professor of Mediaeval History at the University of St Andrews.

Author: Hal K. Colebatch
Publisher: Amsterdam University Press
ISBN: 9089642536
Category : Social Science
Languages : en
Pages : 260

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Book Description
"This book addresses directly the nature of policy work. It blends academic and experiential knowledge of the policy process in describing, analysing and evaluating what modern policy workers do in particular situations, and why, how it contributes to the policy process, what impact it has, and what can we learn from this about the skills and knowledge required for policy work in complex modern societies."--Publisher's website.

Author: Fernando F. Segovia
Publisher: A&C Black
ISBN: 0567637077
Category : Religion
Languages : en
Pages : 478

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Book Description
A comprehensive analysis of the New Testament from the perspective of postcolonial criticism, this title enables readers to relate biblical texts more sharply to the perennial geopolitical issues of imperialism and colonialism.