If accounting is a means of communicating information for decision-making, then any attempt to define accounting must draw upon scholarly knowledge of communication and decision-making. This means understanding accounting as a professional jargon, a language, and also as a social and psychological
object that influences individual and collective behavior. Only when all of these aspects are accounted for can we hope to achieve a truly descriptive, rather than normative, accounting theory that will stand up to the rigors of academic inquiry.
Here Gaétan Breton provides a comprehensive overview of what accounting really is, not just what it is presumed to be for the purposes of ordinary, day-to-day, practicality-oriented accounting courses. Drawing upon frameworks employed in the human sciences—including those used in
sociology, psychology, the communication sciences, and decision theories—Breton builds a multi-faceted theory of accounting. He explains why it should be conceived as a fundamentally social activity, one that puts preparers of financial statements in contact with users—with the state,
shareholders, stakeholders, and citizens—in order to help them make economic decisions based on financial information. It is from this position that he analyzes both the behavior of preparers of financial statements (who only relate financial situations) and the behavior of users (in their
own analysis, understanding, and decisions). The result is a groundbreaking move towards the first science of accounting widely acceptable within academic circles.
For the fundamental questions it poses to the very heart of accounting studies, this book is a must-read for researchers and practitioners as well as teachers and undergraduate students of accounting.
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.
Accounting for Non-Accountants provides the perfect introduction to the basics of accounting and finance. Designed for non-specialists with little or no background in accounting, it guides readers through the maze of financial terms and accounting concepts and techniques in a clear and
easy-to-follow style.Now in its 11th edition, Accounting for Non-Accountants includes information on the UK GAAP accounting standards as well as an overview of current international standards, and updates including a new chapter on how competition, the financial markets and government economic
policy can influence organizations. The book is structured clearly to provide in-depth understanding in three key areas: annual accounts (including income statements, balance sheets, cash flow and reporting standards); management accounting (costing, marginal costing and budgetary controls); and
financial management (including the cost of capital, working capital, investment appraisal and performance analysis).With updated online resources, including additional review questions for each chapter and a multiple choice question section, Accounting for Non-Accountants is ideal for beginners and
provides an excellent grounding for those taking accountancy qualifications.
Accounting has a reputation as a technical and jargon-heavy subject, but there is no reason why those without formal training cannot master the basics of interpreting accounts and making good decisions. Accounting for Non-Accountants assumes no prior knowledge of the subject area and is designed to
serve as an introductory text for managers and non-specialists who wish to gain an oversight of the accounting discipline. The book covers both financial and management accounting in sufficient detail to allow data to be interpreted but in a clear and accessible manner so the reader can quickly gain
an understanding of the basic principles of the subject area. Now in its 12th edition, Accounting for Non-Accountants has been fully updated to the latest regulatory requirements including the UK GAAP framework, International Financial Reporting Standards (IFRS) and International Accounting
Standards (IAS). The final chapter focuses on the impact of changes in the economic environment on businesses and there are introductions to areas including tax, transfer pricing and creative accounting. This practical guide includes review questions in each chapter, with answers and workings where
appropriate, and is supported online by over 200 questions and a glossary to develop a firm understanding of all topics.
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 promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.
Focusing on research that examines both individual and organizational behavior relative to accounting, the series provides a unique opportunity for the exchange of peer reviewed knowledge across all areas of accounting behavioral research and the development, discussion and expansion of theories
from psychology, sociology and related disciplines.
Advances in Accounting Behavioral Research encourages research that tests theory, explains theory, and develops theory that can be applied to better understand accounting domains. Accordingly, reviews of established theory and how that theory has and could be used in accounting are also strongly
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.