Author: Martin Richter
Publisher: Erich Schmidt Verlag GmbH & Co KG
ISBN: 9783503048236
Category : Auditing
Languages : de
Pages : 324

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Book Description

Author: Christian Leuz
Publisher: OUP Oxford
ISBN: 0191536830
Category : Business & Economics
Languages : en
Pages : 434

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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.

Author: Johannes Reitinger
Publisher: kassel university press GmbH
ISBN: 3737601445
Category : Critical thinking
Languages : en
Pages : 260

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Book Description
Human beings come equipped with a tendency to generally not want to leave thinking to others. With the endeavor to professionally, reflectively, and gracefully support each individual on the basis of this tendency, the paradigm of a curious, self-determined, and inquiring human is developed in this volume, which might point the way towards a promising future. In view of such a perspective, the authors regard the pedagogical construct of self-determined Inquiry Learning as just such a promising concept. The Theory of Inquiry Learning Arrangements (TILA) concretizes this approach according to the principles of critical multiplism. The effectivity of TILA is scrutinized via the personalized concepts AuRELIA (Authentic Reflective Exploratory Learning and Interaction Arrangements) and CrEEd (Criteria-based Explorations in Education). These concepts are presented in detail, empirically investigated, and underpinned with practical examples. In the current edited volume, the concept of self-determined Inquiry Learning is further empirically substantiated and presented to the international community.

Author: British Library
Publisher:
ISBN:
Category :
Languages : en
Pages : 1584

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Book Description

Author: British Museum. Department of Printed Books
Publisher:
ISBN:
Category : Subject catalogs
Languages : en
Pages : 1586

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Book Description

Author:
Publisher:
ISBN:
Category : Best books
Languages : en
Pages : 1234

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Book Description

Author: British Museum
Publisher:
ISBN:
Category : Best books
Languages : en
Pages : 1586

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Book Description

Author: Dieter Ordelheide
Publisher: Springer
ISBN: 1349132330
Category : Business & Economics
Languages : en
Pages : 3322

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Book Description
Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

Author:
Publisher:
ISBN:
Category : Best books
Languages : en
Pages : 1420

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Book Description

Author: British museum. Dept. of printed books
Publisher:
ISBN:
Category :
Languages : en
Pages : 520

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Book Description