Author: Martin RichterPublisher: Erich Schmidt Verlag GmbH & Co KG
ISBN: 9783503048236
Category : Auditing
Languages : de
Pages : 324
Book Description
Theorie und Praxis der Wirtschaftsprüfung II
Author: Martin RichterPublisher: Erich Schmidt Verlag GmbH & Co KG
ISBN: 9783503048236
Category : Auditing
Languages : de
Pages : 324
Book Description
The Economics and Politics of Accounting
Author: Christian LeuzPublisher: OUP Oxford
ISBN: 0191536830
Category : Business & Economics
Languages : en
Pages : 434
Book Description
Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Bibliographie der Wirtschaftswissenschaften
Author: Bibliographie der Staats-und Wirtschaftswissenschaften
Author: Agency Theory, Information, and Incentives
Author: Günter BambergPublisher: Springer Science & Business Media
ISBN: 3642750605
Category : Business & Economics
Languages : en
Pages : 538
Book Description
Agency Theory is a new branch of economics which focusses on the roles of information and of incentives when individuals cooperate with respect to the utilisation of resources. Basic approaches are coming from microeco nomic theory as well as from risk analysis. Among the broad variety of ap plications are: the many designs of contractual arrangements, organiza tions, and institutions as well as the manifold aspects of the separation of ownership and control so fundamental for business finance. After some twenty years of intensive research in the field of information economics it might be timely to present the most basic issues, questions, models, and applications. This volume Agency Theory, Information, and Incentives offers introductory surveys as well as results of individual rese arch that seem to shape that field of information economics appropriately. Some 30 authors were invited to present their subjects in such a way that students could easily become acquainted with the main ideas of informa tion economics. So the aim of Agency Theory, Information, and Incentives is to introduce students at an intermediate level and to accompany their work in classes on microeconomics, information economics, organization, management theory, and business finance. The topics selected form the eight sections of the book: 1. Agency Theory and Risk Sharing 2. Information and Incentives 3. Capital Markets and Moral Hazard 4. Financial Contracting and Dividends 5. External Accounting and Auditing 6. Coordination in Groups 7. Property Rights and Fairness 8. Agency Costs.
German books in print
Author: Historical Accounting Literature
Author: Institute of Chartered Accountants in England and Wales. LibraryPublisher: Cassell Academic
ISBN:
Category : Business & Economics
Languages : en
Pages : 396
Book Description
Theory of the Firm
Author: H. AlbachPublisher: Springer Science & Business Media
ISBN: 3642596614
Category : Business & Economics
Languages : en
Pages : 359
Book Description
This book has an objective and a focus. It provides the reader with: • an in-depth acquaintance with the theory of the firm developed by Erich Gutenberg • an insight into a coherent body of current German research in the theory of the firm. The book is divided into two parts. The first part lays the foundations. It presents Gutenberg's theory of the firm to the English speaking reader. Considering the great importance that Erich Gutenberg has had in Germany and taking into consideration the impact that the translations of his path-breaking three volumes "Principles of Management" have had in France, the Spanish speaking countries, and in Japan, it was felt that it was necessary, on the occasion of his tOOth anniversary, to present a concise summary of his contributions to the theory of the firm to an English speaking scientific community. Six papers present Gutenberg's theory in the light of the theoretical advances that he stimulated as well as in the framework of other theoretical developments like capital market theory, transaction cost theory, principal agent theory, and contract theory. The papers show that Gutenberg's theory is highly relevant for theory and highly influential in the practice of management.
Wirtschaftswörterbuch
Author: Wilhelm SchäferPublisher:
ISBN: 9783800611003
Category : Business
Languages : de
Pages : 768
Book Description
Inside Asylum Bureaucracy: Organizing Refugee Status Determination in Austria
Author: Julia DahlvikPublisher: Springer
ISBN: 3319633066
Category : Social Science
Languages : en
Pages : 219
Book Description
This open access monograph provides sociological insight into governmental action on the administration of asylum in the European context. It offers an in-depth understanding of how decision-making officials encounter and respond to structural contradictions in the asylum procedure produced by diverging legal, political, and administrative objectives. The study focuses on structural aspects on the one hand, such as legal and organisational elements, and aspects of agency on the other hand, examining the social practices and processes going on at the frontside and the backside of the administrative asylum system. Coverage is based on a case study using ethnographic methods, including qualitative interviews, participant observation, as well as artefact analysis. This case study is positioned within a broader context and allows for comparison within and beyond the European system, building a bridge to the international scientific community. In addition, the author links the empirical findings to sociological theory. She explains the identified patterns of social practice in asylum administration along the theories of social practices, social construction and structuration. This helps to contribute to the often missing theoretical development in this particular field of research. Overall, this book provides a sociological contribution to a key issue in today's debate on immigration in Europe and beyond. It will appeal to researchers, policy makers, administrators, and practitioners as well as students and readers interested in immigration and asylum.