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
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, ...
Sustainability Reporting and Blockchain Technology
1st Edition
Edited
By Harjit Singh, Neha Puri, Nandita Mishra
December 13, 2024
This book explores the much talked about but less understood issue of sustainability reporting, in a global context, linking it to the application of blockchain and other emerging technologies. It provides a transnational platform to examine the experiences of investors, researchers, academicians, ...
The Privatisation of British Rail: How Not to Run a Railway
1st Edition
By Sean McCartney, John Stittle
November 28, 2024
The privatisation of the British railway industry was a unique political and economic event. An integrated industry was broken-up into numerous component parts and sold off to private sector interests. The result was a highly fragmented industry that was structurally unsound and operationally ...
Solvency in Financial Accounting
1st Edition
By Julie E. Margret
October 14, 2024
This book examines the notion of solvency at law and in accounting; and reveals inconsistent ways of determining solvency therein. Solvency is a critical commercial financial attribute. Quantifying solvency has been of concern to many across time, particularly with regard to business continuity. ...
Statutory Audits in Europe: Latest Reforms and Future Challenges
1st Edition
By Michael Kend, Giulia Leoni, Cristina Florio, Silvia Gaia
October 09, 2024
In the aftermath of the Global Financial Crisis, corporate collapses, accounting scandals, and concerns around competition and auditor choice, the European Commission (EC) promoted the preparation of various reports on audit policy to support a harmonisation process of European auditing regulation....
The UK Accounting Standards Board, 1990-2000: Restoring Honesty and Trust in Accounting
1st Edition
By David Tweedie, Allan Cook, Geoffrey Whittington
October 09, 2024
In the late 1980s, financial accounting in Britain was in disarray. ‘Creative’ accounting was rife. The authority of the industry’s standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for ...
Long-Term Financial Sustainability Accounting and Reporting in the Public Sector
1st Edition
By Hassan Ouda
September 25, 2024
This book addresses a longstanding issue that emerged fifty years ago and continues to persist– the lack of an accounting and reporting system for financial sustainability. Consequently, the primary aim of this book is to develop a novel accounting and reporting system for measuring and reporting ...