Traditional economic and accounting theories focus on investor - owned enterprise which deal with the production of goods and services to maximise its economic value for shareholders. This book offers an alternative perspective. It focusses on non-profit organisations that produce goods and
services with the intention of maximising social value for the broader community. Traditional accounting theories face limitations when dealing with these organisations as their bottom line is not based on the traditional model. Nonetheless, such entities have to consider economic and financial
equilibrium as a requirement for long-term survival. Accordingly, this book presents research addressing three main subjects: the limitations of conventional accounting for nonprofit organisations, the meaning of accountability in relation to their broad scope remit; and the potential of social and
environmental accounting for contributing to the accountability of social and non-profit organizations. After a description of different types of NPO organization, the authors analyse the performance measurement adopted by NPOs and propose the development of broader and multidirectional
Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and
legitimacy. The purpose of this book is to explore new challenges and new prospects for sustainability accounting research and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational
settings and practices in different countries. This book brings together articles that consider the main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to the study of all main
accounting fields in a sustainability context. It aims to interest a quite large number of active researchers, professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains.
Countries in Central and Eastern Europe (CEE), most of them former components of the communist bloc, have suffered diverse influences over time. Historically, the advent of communism in the 1950s has stopped the economic and political development of these countries. Its fall during the late 1980s
and early 1990s triggered severe changes in the economic and social environment, with profound consequences on the countries' accounting and business models. The accounting regulatory process of these countries has mostly been a public one, although some countries also involved private sector and
professional bodies. With economic and political reforms these countries are now reforming their accounting systems with for example the adoption of International Accounting Standards/International Financial Reporting Standards (IFRS). Additionally, the CEE countries' political will to join the
European Union compelled the regulators to ensure a high level of harmonization with the European Directives. This volume present theoretical and empirical papers that will further our understanding of accounting issues in CEE countries.
Latin America consists of a diverse set of countries that nonetheless face common political, economic and social problems; in particular, high inequality and volatile growth which have contributed to high levels of poverty. However, since the 2000s, most countries in Latin America have reduced
inflation, brought external debts under control and improved on most of the key economic and social performance indexes. These structural changes have attracted the attention of external investors, as well as large international audiences. With countries such as Mexico and Brazil becoming political
and economic power houses, the Latin American region is set to play an important role in the global economy. Yet, international research communities currently lack a systematic understanding of Latin American accounting issues, in spite of a vibrant and growing accounting literature emanating from
Latin American researchers. We aim with this volume to offer to the external audiences a sample of the research conducted in Latin American countries ranging from issues of financial and management Accounting, which can further theirs understanding of accounting issues in Latin America.
This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the
introduction of independent directors and audit committees, and the strengthening of auditor independence, are likely to improve the quality of financial reporting. A comprehensive theoretical framework based on institutional theory, which incorporates international influences, domestic influences,
and intraorganizational dynamics, was developed. The findings suggest that the current institutional environment in China does not yet fully support Anglo-American practices. The implementation of internationally acceptable principles and standards is largely symbolic rather than instrumental. This
monograph shows how contradictory institutional pressures shape the process and outcome of loose coupling between regulations and actual operations, which are intertwined with organizations' conflicts of interest and power dependence within China's institutional setting.
Advances in Accounting Behavioral Research publishes high quality research encompassing all areas of accounting including financial, auditing, taxation, managerial and information systems, addressing a broad range of issues that affect the users, preparers and assurers of accounting information.
Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics. Volume 17 of Advances in Accounting Behavioral Research exemplifies this focus by including papers investigating group versus
individual decision making, decision making under rules versus principal based standards, and white collar crime, among others.
Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and
specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field,
where appropriate. Volume 15 examines the following topics: ways to incorporate self-directed learning in managerial accounting courses, the intent of students to major in accounting during recessionary periods; and incorporating core competencies in the accounting curriculum. Volume 15 also
includes a special section that examines efforts to integrate accounting with other core business disciplines in the curriculum. This section includes the experiences of two universities that successfully integrated introductory accounting material with other business courses.
Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 24 exemplifies the
broad scope of Advances in Management Accounting, examining areas of management accounting such as performance evaluation systems, accounting of product costs, behavioral impacts on management accounting, and innovations in management accounting, including all systems designed to provide information
for management decision making.
Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling.
Volume 27 exemplifies the broad scope of Advances in Management Accounting, examining a number of areas within management accounting.
Advances in Taxation publishes relevant, high-quality manuscripts from around the world addressing problems arising from federal, state, local and international taxation. The series uses a wide variety of research methods, including archival, experimental, survey, qualitative and legal approaches to
address the problems and issues associated with taxation. Volume 22 of Advances in Taxation continues this approach to taxation, looking at issues concerning challenges in tax administration, taxpayer decisions, ethical issues in taxation, and college savings plans.