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.
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
encouraged.
Coverage includes, but is not restricted to:
Individual judgement/decision making
Group decision making
Organizational behavior
Inter-organizational relationships
Technology integration
Strategic management/organizational theory
Theory development
Theory review
This volume includes chapters on emerging theory, methods, and applications towards behavioral research in accounting and audit.
Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.
The journal seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome. Some speculative articles,
research notes, critiques, and survey pieces will be included where appropriate.
Articles may range from purely empirical to purely theoretical, from practice-based applications to speculation on the development of new techniques and frameworks. Empirical articles must present sound research designs and well-explained execution. Theoretical arguments must present reasonable
assumptions and logical development of ideas. All articles should include well-defined problems, concise presentations, and succinct conclusions that follow logically from the data.
It is estimated that between 2 and 5 per cent of global GDP (over $3 trillion) is laundered by criminals around the world every year. Once thought to be a problem which only affected banks and the financial services sector, high profile cases, such as the recent leak of the Panama Papers in 2016,
have thrust the issue into the public arena, and governments around the world are being forced to put robust systems and controls in place. Anti-Money Laundering offers a cost-effective self-development tool for the busy compliance professional eager to progress their career and in need of an
accessible, practical and jargon-free introduction to anti-money laundering (AML).Anti-Money Laundering offers a practical guide to navigate the maze of requirements needed to counter money laundering in an organization. This book separates the different elements of AML practice, featuring a range
of case studies and scenarios highlighting issues and best practices around the world. The text demonstrates that it is by foresight and methodology that AML can be mitigated, and provides clarity on complex points to better enable readers to gain the expertise they need to achieve success in
practice.
This volume of the International Symposia in Economic Theory and Econometrics explores the latest economic and financial developments in Africa and Asia.
Chapters cover a range of topics such as: the relationship between good stewardship, agency costs, and performance of South African firms; stock market dynamics in Thailand, including risk & mutual fund clustering and zero-investment portfolios strategies; and a special focus on financial markets in
Indonesia such as fundamental indexing with Markowitz mean variance portfolios, a financial performance analysis of highway companies before and during the Covid-19 pandemic, and a credit risk scoring model for consumer financing.
Comparative Analysis of Trade and Finance in Emerging Economies also addresses the issue of whether the West African Monetary Zone can form a Currency Union, and, examines the impact of non-tariff measures of China on the export of agricultural products of Laos.
These peer-reviewed papers touch on a variety of timely, interdisciplinary subjects such as stock markets and the effects of public policy.
Together, ISETE 31, is a crucial resource of current, cutting-edge research for any scholar of international finance and economics.
A complete guide to Forensic Accounting and Finance, this book is ideal for advanced-level students and new or mid-level forensic accounting professionals looking to boost their specialist knowledge as part of their CPD, for accountants who wish to build more knowledge in this skills area or
advanced undergraduates who feel ready to stretch themselves. Demand for expertise in this field is growing, and Forensic Accounting and Finance offers a complete, accessible and affordable guide, combining coverage of principle theory with the real and practical needs of the professional. Written
by a strong academic and practitioner author team and in association with the Network for Independent Forensic Accountants, this book covers all forensic accounting topics from forensics as an extension of auditing and the basic principles of forensic accounting, to financial analysis and modelling,
financial reporting, financial crime, and IT systems. Forensic Accounting and Finance shares current examples and case studies, highlighting cultural differences for key topics with updated regional legislation information available online for those looking for a truly global approach which is
always up to date. Online supporting resources include PowerPoint lecture slides and links to regional updates.
Integrating Performance Management and Enterprise Risk Management Systems offers a novel understanding of the multifaceted shades that surround the long called-for and yet not realised integration between performance management and enterprise risk management systems.
Spanò and Zagaria depart from the idea that the main limitations so far refer to the jeopardization of extant contributions, the lack of a fully holistic perspective of analysis and interpretation, and the need to closely consider potential opportunities and threats in the current VUCA
(volatile, uncertain, complex, and ambiguous) world – issues concerning ethical concerns and accountability pressures, power dynamics, social and sustainability implications, and technological impacts. Their study supports a substantive integration of performance management and enterprise risk
management systems encompassing the current theoretical debates and the multiple practical and policy interventions, highlighting overlaps and gaps, and fostering a more systematic approach towards the embeddedness of unified routines and behaviours.
The authors suggest looking at performance management and enterprise risk management systems as logics rather than functions, as languages rather than tools, and devoting major attention to soft variables in addition to hard ones, towards a novel comprehension of timely dynamics paramount for
academics, practitioners and policy makers.
The vast majority of national authorities have made a public commitment supporting a single set of high-quality global accounting standards as of January 13, 2021 requiring or permitting the use of IFRS Standards for domestic, publicly accountable companies and institutions. This includes all member
states of the European Union (EU) and the European Economic Area (EEA), in which IFRS Standards are mandatory for all companies whose securities trade in a regulated market.
Despite this, there still remains a lack of research on International Financial Reporting Standards (IFRS) implementation and this inaugural volume of Contributions to International Accounting (CIA) aims to address this vital gap, focusing on providing relevant and timely information for local and
international policymakers.
This edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a distinguished group of authors. The topics cover many aspects of professional responsibility and ethics in accounting, including whistleblowing, professional skepticism, earnings
management, cognitive style and ethics.