Routledge Studies in Accounting
About the Book Series
This series explores the roles of Accounting and Accounting theory in the modern world. The series examines research in accounting thought, practice, auditing, principles and ethics as well as international standards and regulation setting. Examining private, public and non-profit sectors, Routledge Studies in Accounting, seeks to advance the scholarly debate by providing cutting edge and insightful research
Carbon Accounting for the Sustainable Transition: Accountability, Compliance, and Climate Change
1st Edition
By Assunta Di Vaio, Tayyab Ali
December 02, 2025
With the window to keep the 1.5-degree goal alive rapidly closing, it is now more crucial than ever for organizations to intensify the scope and pace of their actions. This book focuses on the existing gaps in the sustainability accounting research field for carbon matter. It addresses the ...
The Digital Transformation of Sustainability Reporting: How Digital Technologies are Reshaping Sustainability Accounting, Data, and Disclosure
1st Edition
By Subhash Abhayawansa, Carol Adams, Richard Busulwa, Mark Shying
September 18, 2025
As global sustainability expectations intensify, digital technologies (DTs) are becoming essential tools for efficiently and effectively managing, measuring, and communicating sustainability performance and impact. This book unpacks how emerging and established DTs - from artificial intelligence ...
Artificial Intelligence and Accounting: Ethical, Legal, and Social Implications
1st Edition
Edited
By Manjit Kour, Daniel P. Schutte
August 08, 2025
In the dynamic field of accounting, where accuracy and productivity are critical, artificial intelligence (AI) integration has become a game-changer and AI is set to affect every industry. With the speed at which technology is developing, a thorough manual that helps readers understand the complex ...
Accounting and Auditing Small and Medium-Sized Practices: Transformative Capabilities in a Rapidly Changing Society
1st Edition
Edited
By Anatoli Bourmistrov, Levi Gårseth-Nesbakk, Toomas Haldma, Jan Mouritsen, Roman Vakulchuk
August 04, 2025
This book addresses the recent trends, developments, and future of accounting and auditing of small and medium-sized practices (AASMPs) in the public and private sectors. The book has three main objectives: firstly, to provide an analysis of how different societal trends, including digitalization, ...
Voluntary Business Reporting: From Evolution to Revolution
1st Edition
By Giacomo Pigatto
June 30, 2025
Understanding the dynamic landscape of voluntary business reporting is crucial for navigating the evolving complexities of accounting practices, towards achieving a more sustainable and equitable world. This book provides a comprehensive exploration of the evolution and revolutions happening within...
Financial Reporting for Islamic Financial Institutions: Accounting Standards, Interpretation and Application
1st Edition
By Abdul Rauf Mahar, Ayesha Bhatti, Muhammad Junaid Ashraf, Asfand Zubair Malik
June 27, 2025
Mainstream accounting rules, namely International Financial Reporting Standards (IFRS), used in conventional banking, employ financial logics and principles which are at odds with Shariah and therefore unsuitable for reporting the results of Islamic banks. The book is an effort to explain the ...
Auditing Transformation: Regulation, Digitalisation and Sustainability
1st Edition
Edited
By Jan Marton, Fredrik Nilsson, Peter Öhman
May 27, 2025
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth ...
Integrated Reporting and Performance Measurement Systems
1st Edition
By Bogusława Bek-Gaik, Anna Surowiec
May 06, 2025
Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting ...
Environmental, Social and Governance Accounting and Auditing: Perspectives from China
1st Edition
Edited
By Tarek Rana, Md Jahidur Rahman, Peter Öhman
March 21, 2025
In a rapidly evolving world where Environmental, Social, and Governance (ESG) considerations are at the forefront of business and investment decisions, understanding the intricate interplay between ESG factors and corporate performance is paramount. This book demystifies ESG by providing empirical ...
Carbon Accounting for Sustainability and Environmental Management: Case Studies from China
1st Edition
Edited
By Tarek Rana, Md Jahidur Rahman, Peter Öhman
March 20, 2025
As the world increasingly focuses on sustainability and climate justice, this book sets the scene by establishing the significance of carbon accounting in today’s environmental management practices. It provides a comprehensive exploration of the subject, with a specific focus on the Chinese context...
Accounting for Carbon Neutrality: Corporate Accountability in the Hydrogen Economy
1st Edition
By Assunta Di Vaio, Tayyab Ali
February 19, 2025
Despite the progress made so far, the links between environmental, social and governance (ESG) sustainability pillars remain underexplored, particularly in the context of firms investing in hydrogen for decarbonization. In essence, hydrogen is a lynchpin connecting engineering ingenuity, economic ...
International Financial Reporting Standards in the MENA Region: Adaptation and Application in Morocco
1st Edition
By Issam Benhayoun
December 26, 2024
In the ever-evolving landscape of global economics, accounting stands as the universal language of business. This book explores the vital role of accounting in articulating economic, social, and environmental activities. It provides a detailed comparison among Moroccan GAAP, IFRS, and US GAAP, ...