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
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 ...
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 ...
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 ...
Accounting and Auditing Standards for Islamic Financial Institutions
1st Edition
By Mohd Ma'Sum Billah
May 31, 2023
While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and ...
Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation
1st Edition
By Lorenzo Simoni
May 31, 2023
This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of ...
Accounting Ethics Education: Making Ethics Real
1st Edition
Edited
By Alberto Costa, Margarida Pinheiro
January 09, 2023
Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical ...
Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities
1st Edition
By Marshall A. Geiger, Anna Gold, Philip Wallage
January 09, 2023
Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions ...
Accounting Ethics Education: Teaching Virtues and Values
1st Edition
Edited
By Margarida Pinheiro, Alberto Costa
May 30, 2022
Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on ...
Interventionist Research in Accounting: A Methodological Approach
1st Edition
By Vicki Baard, John Dumay
April 29, 2022
This book is the first comprehensive methodological guide for accounting researchers on Interventionist Research (IVR). It provides all the fundamental components needed for understanding what IVR is, and how to plan, design, and conduct legitimate intervention studies, which can endure the ...
Multinational Enterprises and Transparent Tax Reporting
1st Edition
By Alexandra Middleton, Jenni Muttonen
September 30, 2021
This book examines tax transparency as part of multinational enterprises’ corporate social responsibility (CSR). It considers revelations like the Panama and Paradise Papers that shed light on corporations’ tax practices and the growing public dissatisfaction, resulting in legislative projects, ...