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
The Nature of Accounting Regulation
1st Edition
By Ian Dennis
August 26, 2016
Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, ...
Accounting and Emancipation: Some Critical Interventions
1st Edition
By Sonja Gallhofer, Jim Haslam
January 20, 2016
Accounting is a social practice: it should be evaluated in terms of its contribution to a notion of social well-being. In order to do this, this book elaborates a critique of contemporary accounting. The authors encourage those with a close interest in accounting to make the search for a more ...
Accounting and Business Economics: Insights from National Traditions
1st Edition
Edited
By Yuri Biondi, Stefano Zambon
September 03, 2015
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and ...
Law, Corporate Governance and Accounting: European Perspectives
1st Edition
Edited
By Victoria Krivogorsky
September 03, 2015
The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of ...
Management Accounting Research in Practice: Lessons Learned from an Interventionist Approach
1st Edition
By Petri Suomala, Jouni Lyly-Yrjänäinen
September 03, 2015
Many scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications. In interventionist research, active participation in the field is regarded as an asset...
Accounting in Politics: Devolution and Democratic Accountability
1st Edition
Edited
By Mahmoud Ezzamel, Noel Hyndman, Åge Johnsen, Irvine Lapsley
May 16, 2014
This book looks at the effectiveness of the 1999 restructuring of the UK through the establishment of the Scottish Parliament and the Assemblies for Northern Ireland and Wales, considering the process of devolution and its consequences on the key mechanisms of accounting and democratic ...
Accounting for Goodwill
1st Edition
By Andrea Beretta Zanoni
April 22, 2014
This book provides an illuminating analysis of Internally Generated Goodwill from a strategic point of view. The author launches his strategic analysis from a foundational understanding of Internally Generated Goodwill as determined largely in relationship to intangible resources and...
Accounting in Networks
1st Edition
Edited
By Håkan Håkansson, Kalle Kraus, Johnny Lind
April 09, 2014
Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company ...
A Journey into Accounting Thought
1st Edition
Edited
By Stewart Leech, Louis Goldberg
March 31, 2014
This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of...
Accounting and Order
1st Edition
By Mahmoud Ezzamel
February 14, 2014
This book draws on ancient Egyptian inscriptions in order to theorize the relationship between accounting and order. It focuses especially on the performative power of accounting in producing and sustaining order in society. It explores how accounting intervened in various domains of the ancient ...
Accounting and Distributive Justice
1st Edition
By John Flower
July 27, 2012
Accounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as ...
Intellectual Capital Accounting: Practices in a Developing Country
1st Edition
By Indra Abeysekera
March 13, 2012
This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR ...