Bøger i Routledge Studies in Accounting serien

This book addresses the phenomenon of tax transparency by multinational enterprises, setting it apart from tax avoidance and tax evasion. In this book, tax transparency is placed in a historical background and is contextualized by investigating the possible drivers and hindering factors to tax transparency.

Aimed at academics, researchers and policy makers in the fields of Account, Public Administration and Government Studies, this book seeks to address the practical and theoretical gap in government cost accounting research with case studies of different public agencies that are using cost accounting for different purposes.

This book is an innovative new work that introduces a paradigm for functioning practice and develops methods and concepts for managing and observing that practice. It is aimed at people who do research on or work actively with developing management and accounting.

This book sets out a framework for the analysis of institutional environments and accounting practices in in selected countries during the pre-crisis period, followed by an examination of the impact of the crisis.

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control seeks to discuss and problematize how regulation is affecting bank strategies as well as their financial accounting and management control systems.

This edited collection considers current issues impacting on the public sector accounting through the experiences of Australia and New Zealand.. Based on rigorous research by top public sector researchers, this edited collection provides a unique perspective on the global challenges of public sector accounting, accountability, governance and auditing.

Accounting, Innovation and Inter-Organisational Relationships gathers leading researchers from all around the world to argue for the importance of more systematic knowledge about accounting, innovation and inter-organisational relationships.

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control seeks to discuss and problematize how regulation is affecting bank strategies as well as their financial accounting and management control systems.

There is considerable national variation in the professionalization and status of the management accountant yet surprisingly little is known about the national contexts in which this role is performed. This book bridges this research gap. The first part explores management accountants in a range of different national contexts, providing country-specific information. The second part focusses on global developments, such as sustainability, the financial crisis, technology and changing roles. By combining local and global perspectives, this insightful volume provides an agenda for future research for scholars and advanced students in management accounting throughout the world.

Actor-Realty Construction ¿ A Pragmatic Constructivist Approach for Management and Accounting is an innovative new work that introduces a paradigm for functioning practice and develops methods and concepts for managing and observing that practice. It is aimed at people who do research on or work actively with developing management and accounting.

Aimed at academics, researchers and policy makers in the fields of Account, Public Administration and Government Studies, Cost Accounting in Government: Theory and Applications seeks to address the practical and theoretical gap in government cost accounting research with case studies of different public agencies that are using cost accounting for different purposes.

The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world''s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.

Accounting in Networks provides a timely contribution to the literature, consolidating and disseminating what has been happening at the frontiers of management accounting research, and examining the implications of network relations and the multiplicity of accounting roles therein.

The recent financial crisis sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

The focus of this book is solvency. Across time, this critical commercial financial attribute has been essentially ignored in financial accounting and reporting; its quantification lacking in financial accounting statements. With the spotlight on solvency, this book fosters critical thinking and continued discussion on various elements crucial to business continuity.

Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, Law, Corporate Governance, and Accounting provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.

Accounting in Networks provides a timely contribution to the literature, consolidating and disseminating what has been happening at the frontiers of management accounting research, and examining the implications of network relations and the multiplicity of accounting roles therein.

Looks at the effectiveness of the 1999 restructuring of the UK through the establishment of the Scottish Parliament and the Assemblies for Northern Ireland and Wales. This book considers the process of devolution and its consequences on the key mechanisms of accounting and democratic accountability.