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
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 ...
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 D.P. 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 ...
Accounting, Accountability and Crisis Management: Lessons from Italy's Pandemic Response
1st Edition
Edited
By Ericka Costa, Massimo Contrafatto, Lee Parker
August 01, 2024
Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries. Italy was one of the earliest countries to be ...
Earnings Management and Corporate Finance: The Importance of Transparent Financial Reporting
1st Edition
Edited
By Joanna Lizińska, Marzena Remlein, Leszek Czapiewski
July 01, 2024
In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely ...
Artificial Intelligence in Accounting: Organisational and Ethical Implications
1st Edition
Edited
By Othmar M. Lehner, Carina Knoll
May 27, 2024
Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. However, research on the societal implications of the widespread and partly unregulated use of AI and Big Data in several industries remains scarce despite salient and ...
Strategic Pricing and Management Accounting
1st Edition
By David Dugdale
May 27, 2024
Management accountants should have a key role to play in developing and executing pricing strategy and policy. However, their historical focus on costing and operations means that their potential as business partners with marketing and sales professionals is easily overlooked. This book focuses on ...
The Financial Reporting Quality of Public Companies: The Cultural Dimension
1st Edition
By Katarzyna Mokrzycka-Kogut
May 27, 2024
The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting ...
Accounting for Healthcare: The Digital Transition to Value-Based Healthcare
1st Edition
Edited
By Gillian Vesty, Miia Jansson, Tarek Rana, Kerryn Butler-Henderson
April 24, 2024
In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide ...
Quality Management and Accounting in Service Industries: A New Model of Quality Cost Calculation
1st Edition
By Wojciech Sadkowski, Piotr Jedynak
January 29, 2024
The process of globalisation in world markets, and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain ...