Accounting Books

Book SynopsisNo one has a clearer understanding of valuation than does Al King. He knows the nuts and bolts of this subject, as well as its intricacies, because he has practiced his profession on the factory floor, in the boardroom, and in the courtroom. The mathematics of valuation is easy to understand. Applying the underlying principles to the ever-growing myriad of business assets and issues is very difficult. Only a handful of valuation professionals have the breadth of knowledge and experience necessary to meet that challenge. The author of this book is one of them, and he conveys that experience in a readable style. He writes as he speaks- clearly and to the point. Anyone who wishes to understand the appraisal process as it pertains to business assets needs this book. --Gordon V. Smith, President, AUS Consultants Al King''s Valuation: What Assets Are Really Worth aims to give the reader a deep understanding of what ''value'' really means-and it succeeds brilliantly. King clearly explainsTable of Contents1. Cost, Value, and Price 12. Accounting for Value, Not Cost: Financial Reporting at the Crossroads 143. Investing for Value: Buying and Selling Assets 434. Adversarial Nature of Valuations: "Why Can't I Get A Higher (Lower) Answer?" 545. Cost Approach to Value 756. Income Approach to Value 917. Market Comparable Approach to Value 1078. Can Value Information Be Objective and Independent? 1299. What Will Happen in the Future? Why Assumptions Are Critical in the Valuation Process 14210. Hiring an Appraiser; Reading an Appraisal Report 15711. Providing Value Information to Shareholders and Analysts 16912. Allocation of Purchase Price: Tangible Assets 18013. Allocation of Purchase Price: Intangible Assets 20014. Good Property Records Increase Value and Save Money 22415. Don't Overpay Property Taxes! 24916. Adopting SFAS 141 and SFAS 142 26117. Valuing a Start-up Firm: Cheap Stock Options 275Index 289

Read more less

Book SynopsisIntellectual property is fast emerging as a new source of wealth and power that is based on knowledge rather than manufacturing might. At the same time, mergers and acquisitions are occurring as an increasingly frantic pace as companies try to meet the demands of the new economy and drive profitable growth.Table of ContentsPREFACE. ACKNOWLEDGMENTS. CHAPTER 1: MERGERS AND ACQUISITIONS: AN OVERVIEW (Patrick A. Gaughan, Ph.D., College of Business, Fairleigh Dickinson University, Economatrix Research Associates, Inc.). CHAPTER 2: THE ROLE OF INTELLECTUAL PROPERTY AND INTANGIBLE ASSETS IN MERGERS AND ACQUISITIONS (Robert Boyden Lamb, New York University, Stern Graduate School of Business). CHAPTER 3: INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY ACCOMPANYING MERGERS AND ACQUISITIONS (Gordon V. Smith, AUS Consultants). CHAPTER 4: VALUATION OF INTELLECTUAL PROPERTY ASSETS IN MERGERS AND ACQUISITIONS (Michael J. Lasinski, INTECAP, Inc.). CHAPTER 5: ACCOUNTING FOR INTELLECTUAL PROPERTY DURING MERGERS AND ACQUISITIONS (Andrew W. Carter, INTECAP, Inc.). CHAPTER 6: INTELLECTUAL PROPERTY ASPECTS OF ACQUISITIONS (Glenn A. Gundersen, Dechert). CHAPTER 7: U.S. ANTITRUST AND INTELLECTUAL PROPERTY IN MERGERS AND ACQUISITIONS (Thomas G. Jackson, Phillips Nizer Benjamin Krim & Ballon, LLP). CHAPTER 8: INTELLECTUAL PROPERTY AND TECHNOLOGY DUE DILIGENCE IN BUSINESS TRANSACTIONS (Sheldon Burshtein, Blake, Cassels & Graydon, LLP). CHAPTER 9: INTELLECTUAL PROPERTY, DUE DILIGENCE, AND SECURITY INTEREST ISSUES IN MERGERS AND ACQUISITIONS (Melvin Simensky, Visiting Scholar in Intellectual Property Law, New York Law School; William M. Heberer, Hall Dickler Kent Goldstein & Wood, LLP). CHAPTER 10: PATENT OPINIONS (David A. Loewenstein, Brown Raysman Millstein Felder & Steiner, LLP). CHAPTER 11: INTERNATIONAL MERGERS AND ACQUISITIONS: THE CANADIAN PERSPECTIVE (Francois Painchaud, Louis-Pierre Gravelle, Panagiota Koutsogiannis, Christian Danis, and Matie-Eve Cote, Leger Robic Richard). CHAPTER 12: INTERNATIONAL MERGERS AND ACQUISITIONS: THE EUROPEAN PERSPECTIVE (Benedict Bird, Anna Carboni, and Deborah Lincoln, Linklaters & Alliance). CHAPTER 13: INTELLECTUAL PROPERTY TRANSFERS TO HOLDING COMPANIES (Susan Barbier Montgomery and Leonard Schneidman, Foley Hoag & Eliot, LLP). CHAPTER 14: OFFSHORE CORPORATIONS (Tira Greene, Consultant, Anguilla; Michael J. Ward, Counsel Limited, Anguilla). CHAPTER 15: ACQUISITION AND LICENSING OF FAMOUS NAME TRADEMARKS AND RIGHTS OF PUBLICITY IN THE UNITED STATES (Theodore C. Max, Phillips Nizer Benjamin Krim & Ballon, LLP). CHAPTER 16: TRANSFER OF INTELLECTUAL PROPERTY UPON MERGER OR ACQUISITION (Lanning G. Bryer and Scott J. Lebson, Ladas & Parry). INDEX.

Read more less

Book SynopsisThis text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.Table of ContentsChapter 1 International Accounting and International Business 1 Introduction 1 The International Development of the Accounting Discipline 2 National Differences in Accounting Systems 5 The Evolution and Significance of International Business 6 Forms of International Involvement 9 Environmental Influences on Accounting 15 Major Development Factors 18 Accountability and Multinational Enterprises 24 Accounting Aspects of International Business 25 The Field of International Accounting 26 Summary 29 Case: Toyota’s Global Expansion Case: Ahold and the Challenges of Going Global These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 2 International Accounting Patterns, Culture and Development 34 Introduction 34 Purposes of International Classification 35 Classification of Accounting and Reporting Systems 35 Cultural Influences on Accounting Systems 41 Culture, Societal Values, and Accounting 42 International Pressures for Accounting Change 52 Summary 54 Case: General Motors and Japanese Convergence vs. Chinese Convergence Case: Inductive Methods and Deductive Methods Relating Reporting Standards to Cultural Values These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 3 Comparative International Financial Accounting I 60 Introduction 60 Anglo-American Accounting 62 Nordic Accounting 65 Germanic Accounting 67 Latin Accounting 70 Asian Accounting 72 Summary 74 Case: Reporting Standards vs. Tax Standards Case: EU Conversion These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 4 Comparative International Financial Accounting II 79 Introduction 79 Anglo-American Accounting 82 Latin Accounting 83 Asian Accounting 85 Eastern European Accounting 88 Summary 91 Case: Small GAAP vs. Large GAAP Case: Developing Countries These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 5 International Financial Statement Analysis 95 Introduction 95 International Accounting Differences and Financial Statement Analysis 96 Major Differences in Accounting Principles Around the World 99 The Impact of U.S.-U.K. Accounting Differences: A Quantitative Analysis 103 A Global Perspective on Earnings Measurement 106 A Comparative Global Analysis 108 International Accounting Differences and the Stock Market 109 Factors Influencing Measurement Differences 109 Global Accounting Convergence 110 Summary 110 Case: Alcatel and Lucent Case: Hanson and ICI These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 6 International Transparency and Disclosure 124 Introduction 124 The Meaning of Transparency 125 Disclosure in Corporate Reports 126 International Disclosure Regulation 135 Corporate Reporting Trends 139 Corporate Review Information 139 Operations Review 143 Financial Review 144 Frequency and Timeliness of Reporting 145 Growing Pressures for Transparency 145 Summary 145 Case: Infosys Technologies (India) Case: Stora Enso and the Versel Vision—A Model of Sustainability These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 7 International Accounting Standards and Global Convergence 151 Introduction 151 Governments 153 Trade Unions and Employees 167 Investors 169 Bankers and Lenders 171 Accountants and Auditors 171 The International Harmonization and Disclosure Debate 182 Summary 183 Case: European Adoption of IFRS Case: IAS 39 These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 8 International Business Combinations, Goodwill, and Intangibles 189 Introduction 190 Consolidated Financial Statements 190 Funds and Cash Flow Statements 197 Joint Venture Accounting 199 Goodwill and Intangibles 200 Goodwill 202 Brands, Trademarks, Patents, and Related Intangibles 209 Research and Development 213 Summary 216 Case: Multigroup (Switzerland) Case: Vodafone’s Operations These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 9 International Segment Reporting 223 Introduction 223 Users and Uses of Segment Information 224 The Benefits of Segment Reporting 225 The Costs of Segment Reporting 226 International Financial Reporting Standards 227 Regulations around the World 228 Segment Reporting Problems 231 The Dual-Yardstick Proposal 234 Summary 241 Case: BMW Case: Nestlé These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 10 Accounting for Foreign Currency 246 Introduction 246 Basics in Foreign Exchange 247 Foreign Currency Transactions 250 Translation of Foreign Currency Financial Statements 254 Translation Methodologies: An Overview 255 International Accounting Standards 257 Historical Development in the United States 257 Convergence 274 Summary 274 Case: Kamikaze Enterprises Case: Coca-Cola These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 11 International Accounting for Price Changes 284 Introduction 284 Impact of Inflation on the Corporation 285 Accounting Measurement Alternatives 286 International Financial Reporting Standards 289 Comparative National Regulation and Practice 291 Problems and Prospects 298 Summary 299 Case: BP Case: Fosters Brewing Group These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 12 Corporate Governance and Control of Global Operations 303 Introduction 303 Global Strategic Issues 304 Informal and Subtle Mechanisms 308 Organizational Structure 308 Corporate Governance 313 International Importance of Governance 316 Studies on International Corporate Governance Practices 317 Cross National Differences in Corporate Governance 322 Internal Controls 326 The Role of Information Technology in MNEs 328 Firm Strategy, Structure, and the Accounting Function 332 Summary 334 Case: P&G and Unilever—Restructuring for Growth Case: The Royal Dutch/Shell Scandal These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 13 Managing Foreign Exchange Exposure 342 Introduction 342 Foreign Exchange 343 Types of Hedging Exposure 353 Hedging Strategies 356 Accounting for Foreign Currency Derivatives 360 Use of Derivatives to Hedge a Net Investment 369 Disclosure of Derivative Financial Instruments 369 Summary 371 Case: Nokia’s Foreign Exchange Exposure Case: RadCo International These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 14 International Budgeting and Performance Evaluation 380 Introduction 380 The Strategic Control Process 381 Empirical Studies of Differences in Management Accounting and Control Practices Across Nations 382 Challenges of Control in the Global Firm 390 Intracorporate Transfer Pricing 397 Performance Evaluation Issues 403 Economic Value Added 405 The Balanced Scorecard 407 Summary 409 Case: Niessen Apparel Case: Global Telecom These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 15 International Auditing Issues 420 Introduction 420 The Accounting and Auditing Profession 421 Global Audit Services and the International Auditing Challenge 422 Audit Challenges: Local Business Practices and Customs 424 Audit Challenges: Currency, Language, and Law 425 Audit Challenges: Distance and Organization for Providing Audit Services 425 Audit Challenges: Audit Impediments from International Diversity,Availability, and Training of Auditors 427 Global Accounting Firms 430 Audit Standards 434 Summary 455 Case: Lucas International: Coordinating an International Audit Case: Xerox Corporation These cases can be found on the following website: www.wiley.com/college/radebaugh Chapter 16 International Taxation Issues 464 Introduction 464 Direct Taxes 465 Indirect Taxes 468 The Avoidance of Double Taxation of Foreign Source Income 469 U.S. Taxation of Foreign Source Income 471 Tax Effects of Foreign Exchange Gains and Losses 475 Tax Incentives 477 Tax Dimensions of Expatriates 478 Intracorporate Transfer Pricing 479 Tax Planning in the International Environment 482 Summary 483 Case: Transfer Pricing Case: Midwest Uniforms These cases can be found on the following website: www.wiley.com/college/radebaugh Name and Company Index 489 Subject Index 493

Read more less

Book Synopsis

Read more less

Book SynopsisHappiness and success are goals we all strive for. But how do we achieve these goals, and how do we protect ourselves if we fail? The answer lies within the power of the mind.Dr. Joseph Murphy, one of the world''s best—known authorities on the power of the subconscious mind, shows readers not only how to unleash this power, but how to harness it and effectively use it to change their lives. Fully updated to reflect the sensibilities of the 21st century, this revised edition of a self—help classic is the key to overcoming the psychological barriers that stand in the way of greater material, spiritual, and emotional wealth.

Read more less

Book SynopsisThe fully revised and updated Third Edition of this textbook provides an accessible introduction to accounting for students coming to the subject for the first time. It embraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances.This New Edition incorporates major changes which improve and update the previous edition. It can be easily used by students working on their own, as well as in a classroom environment.It provides:- Fully illustrated & worked examples- Student Activities - End of chapter questions, many of which have been taken from major accounting examination bodies. -The solutions to all activities are given at the end of each chapter, and answers to the end of chapter questions are also supplied. Introduction to Accounting is an essential textbook for undergraduate accounting students. It is designed to meet the needs of both the non-specialist and those intending to specialise in accounting at undergraduate and also postgraduate levels. The Solutions Manual will be available via the SAGE website.Trade Review`Introduction to Accounting has already stood the test of time, and this new and improved third edition will ensure that it remains one of the best, if not the "best ever" introductory textbooks on accounting′- Michael Sherer, University of Essex `I think the book admirably achieves the authors′ objective of providing an introduction to accounting which embraces both the basic techniques and the underlying theoretical concepts′- Accounting and Business Research `…an excellent book which should be compulsory reading for all first year students on accounting degree courses′- Association of Banking Teachers BulletinTable of ContentsTHE FRAMEWORK OF ACCOUNTING The Accounting Process Suppliers of Accounting Information Financial Accounting and Management Accounting Compared External Users of Accounting Information Principal Accounting Statements THE BALANCE SHEET The Entity Concept Classification of Assets and Sources of Finance The Accounting Equation: A Further Illustration Raising Further Finance The Investment Decision Business Development The Trading Cycle Reporting Changes in Owner′s Capital Assets = Capital + Liabilities Valuation of Assets PROFIT CALCULATED AS THE INCREASE IN CAPITAL Profitable Activity Profit and Changes In Gross Assets Balance Sheet Presentation: Vertical Format Profits, Losses and Changes In Net Assets Profit Measured By Capital Changes Capital Injections and Withdrawals THE PREPARATION OF ACCOUNTS FROM CASH OR INCOMPLETE RECORDS Accounting Systems and Information Requirements The Matching Concept Gross Profit and Net Profit The Problem of Periodic Profit Calculation The Identification of Revenue: The Realization Concept Matching Expenditure With Revenue: The Benefit Principle The Preparation of Accounts From Cash Records: A Worked Example Clubs and Societies THE DOUBLE ENTRY SYSTEM I The Inital Recording of Transactions Introduction Cash Flows Flows Of Goods And Services THE DOUBLE ENTRY SYSTEM II Ledger Accounts and the Trial Balance Introduction The Interlocking Effect of Transactions Ledger Accounts Books of Prime Entry Control Accounts For Debtors and Creditors The Trial Balance Computerized Accounting Systems Advantages of Double Entry THE DOUBLE ENTRY SYSTEM III Periodic Accounting Reports Periodic Accounts Adjustments To The Trial Balance Stocks (Inventories) Depreciation Disposal of Fixed Assets Prepayments and Accruals Bad Debts The Adjusted Trial Balance ASSET VALUATION, PROFIT MEASUREMENT AND THE UNDERLYING ACCOUNTING CONCEPTS Asset Valuation and Profit Measurement Tangible Fixed Assets Intangible Fixed Assets Stock Valuation Methods Accounting Concepts PARTNERSHIPS Introduction The Partnership Agreement The Creation of A Partnership The Division of Profit Capital and Current Accounts Changes in Membership Change in Profit-Sharing Ratio Dissolution of Partnerships COMPANY ACCOUNTS Formation of Registered Companies The Annual Report Other Sources of Information Share Capital Share Premium Account Share Forfeiture The Rights Issue Loan Capital and Debentures The Appropriation Account Revaluation Reserve Redemption of Debentures Bonus (Capitalization, Scrip) Issue of Shares Reporting Financial Performance (FRS 3) Groups of Companies Goodwill and Intangible Assets (FRS 10) Research and Development (SSAP 13) Limitations of Company Accounts INTERPRETATION OF ACCOUNTS The Cash Flow Statement Introduction Format Statement Construction Some Complexities of The Cash Flow Statement Interpretation using The Cash Flow Statement INTERPRETATION OF ACCOUNTS Ratio Analysis The Need for Profit and Cash Principles of Ratio Analysis Classification of Accounting Ratios Return on Capital Employed Profit Ratios Solvency Ratios Asset Turnover Ratios Relationship Between Accounting Ratios Gearing (or Leverage) Cash Flow Statement Ratios Limitations of Accounting Ratios Linking Together Cash Flow Analysis and Ratio Analysis DECISION-MAKING Introduction Cost Behaviour Total Costing and Overhead Recovery Rates Investment Appraisal Forecast Results STANDARD COSTING AND BUDGETARY CONTROL Introduction Budgetary Control Preparation of Budgets Standard Costing Calculation of Variances End of chapter questions (After each chapter) Solutions to activities (After each chapter)

Read more less

Book SynopsisFocuses on accounting and economic development issues in developing countries, with special reference to Africa. This work is a collaboration between African and non-African scholars. It includes chapters that incorporate changes in accounting practices that have arisen between February 1993 and December 1997.Table of ContentsEditorial board. List of contributors. Introduction to the series. Accounting and development: a special case for Africa (R.S. Olusegun Wallace). African Accounting and Economic Development. Accounting and economic development (S. Ndzinge, R.J. Briston). A macro approach for developing the accounting infrastructure in Third World economies (F.E. Amenkhienan et al.). Accounting Education and its Future. The future shape of accounting and accounting education (S.R. Letza, R.S. Olusegun Wallace). Accounting education and training in Botswana: a critical analysis (B.A.S. Magembe et al.). The role of accounting in economic development: financial training lessons from the public sector of Lesotho (S. Gill). Information technology and the accountant-cum-financial-manager: the case of Malawi (N.J. Ronan, F.E. Amenkhienan). Public Sector Audit, Taxation, and Privatization. The relevance of value for money audits toward economic development (C.A. Kyara, M.J. Kedslie). Economic versus equity considerations in forging tax policies for emerging economies: the case of Lesotho (K. Hlasa, M. Hagigi). Privatization and the further development of accounting policy in Africa (C.C. Okeahialam, M.J. Kedslie). Corporate Finance in Southern Africa. Risk and the Botswana stock market (K. Chisambi et al.). Interest rates and the demand for bank credit in Botswana (K.R. Jefferis). Corporate Financial Reporting in Southern Africa. The usefulness of annual financial statements to loan officers in Zimbabwe (O.L. Odhiambo, J. Simon). A review of disclosure requirements and accountability in Botswana (C.O. Agum et al.). Regular Articles: Accounting in Nigeria. Cost accounting among Nigerian artisans (D.P.S. Asechemie, J.O. Iker). A longitudinal analysis of the quality of audit reporting on the accounts of listed companies in Nigeria following the indigenization of equity capital (1978-1989) (E.N.M. Okike).

Read more less

Book SynopsisAdvances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.Table of ContentsPart 1: Perspectives on Behavioral Research in Accounting. Where have all the leaders gone? (S. Sutton). Part II: Accounting Behavioral Research. A new culture? Evidence of support for diversity in public accounting performance evaluation judgments (E.N. Johnson et al.). Auditor work and its outcomes: an application of the job characteristics model to large public accounting firms (T.J. Fogarty, B. Uliss). Evaluating audit risk: the effects of tolerence-for-ambiguity, industry characteristics, and experience (B.A. Makkawi, R.W. Rutledge). The effect of role stress on budgetary participation and job satisfaction-performance linkages: a test of two different models (V.K. Chong, D. Bateman). The early identification of managerial motivation: an empirical examination (S.M. Bryant et al.). The influence of attributions and budget emphasis and risk preferences under conditions of unfavorable budget variances (D. Ryan, K. Wentzel). Accuracy and calibration in professional judgment: a study of tax practitioners (D. Samelson, C. Jeffrey). Relational demography and career outcomes among male and female academic accountants (C. Kirchmeyer et al.). Part III: Accounting Behavioral Theory. Creating an ethically driven organization: a model for fostering an epidemic of ethical intensity (V. Arnold et al.). Belief functions in accounting behavioral research (R.P. Srivastava, T.J. Mock). Theoretical reflections on the use of students as surrogate subjects in behavioral experimentation (M. Walters-York, A.P. Curatola). E-research: moving behavioral accounting research into cyberspace (T.L. Herron, G.R. Young, II).

Read more less

Book SynopsisMaurice Peloubet was Vice President and Treasurer of the American Institute of Accountants, as well as a National Director of the National Association of Cost Accountants. This autobiography lends an insight into the thinking of an influential practitioner of the early 20th Century American CPA Profession.

Read more less

Book SynopsisThe eighth volume of "Research on Accounting Ethics" addresses a wide range of issues including faculty perceptions on the inclusion of business ethics in the curriculum and the importance of context in investigating auditors' moral abilities.Table of ContentsEssays: attributes of ethical audit decision making, M.J. Abdolmohammadi; expansion of the concept of fiduciary duty, M.B. Armstrong, J. Carr; a responsibility-based approach to systems development for professional service firms, K. Yuthas, J.F. Dillard; faculty perceptions regarding the inclusion of business ethics in the curriculum, R.A. Larson; critical thinking and the moral reasoning of intermediate accounting students, R.A. Bernardi et al.; accountants' perceptions of the ethics of earnings management, R.Z. Elias; impact of cognitive moral judgment ability on knowledge of red flags, D.H. Roberts, J.P. Koeplin; ethical decisions and the dilution effect - the impact of nondiagnostic information on ethical decisions, T.L. Herron, G.R. Young II; a taxonomy of auditors' professional scepticism, M.K. Shaub, J.E. Lawrence; the importance of context in investigating auditors' moral abilities, D.W. Massey. Case section: International Textile, Inc., M.N. Nourayi, S.M. Mintz; academic ethics cases; extracurricular activities; to publish or not to publish; accounting club activities, B.N. Schwartz, S. Mintz; ethical dilemma in student organization - a teaching case integrating moral reasoning, virtue theory and discourse as an approach to resolution, J.L. Mobus, A.K. Styles.

Read more less

Book SynopsisAdvances in Accounting Education is a refereed, academic research annual whose purpose is to meet the needs of faculty members interested in ways to improve their classroom instruction. Contributions include empirical and non-empirical articles and emphasize pedagogy, explaining how teaching methods or curricula/programmes can be improved.Table of ContentsLearners as designers - a hypermedia authoring project as an instructional strategy in accounting, J.L. Ammons, S.K. Mills; Make student feedback meaningful - customizing course critiques, J.M. Thornton, M.J. Hornyak; The use of peer tutors in introductory financial accounting, J. Dillard-Eggers, T.C.Wooten; How to stimulate learning in large classes, K.K. Jensen, J.R. Segovia; Developing personal competencies through service learning - a role for student organizations, G.L. Cook, et al; Assessment of introductory accounting courses - the key to continuous improvement, M.F. Cornick, et al; Core competencies - mapping the vision-aligned academic framework into the vision project, N. Barsky, et al; Effective accounting instruction - a comparison of instructor practices and student perspectives, D.S. Kerr, L. Murphy Smith; Validity check on the accounting prerequisites within the business curriculum, H. Turetsky, G. Weinstein; Students' perceptions of learning in a Web-assisted financial statement analysis course, M. Abdolmohammadi, et al; What should accounting doctoral programs focus on? An economic perspective, R. Doogar; Rethinking AIS - an innovative financial information systems curriculum, J. Callaghan, et al; Using problem-based learning to promote skill development in the accounting classroom, C.D. Edmonds, et al; Creating a custom-published textbook to facilitate curriculum change: an example from advanced accounting, D.W. Massey, J. van Hise; Cooking the books or managing earnings - students draw the line, L.F. White; A beginner's guide to internet-enhanced financial accounting courses, L.W. Dudley, R.R. Kopel.

Read more less

Book SynopsisThe supplement presents an intriguing combination of 21 chapters on Accounting and Accountability in Emerging and Transition Economies

Read more less

Book SynopsisExplains how the accounting profession and the FASB failed to deal with developing problems, and how there is hope that the integrity of the profession can be restored. The author presents his basic belief that only a historical cost based system can be used to establish the reliability in financial data.Table of ContentsThe Challenges Accounting Faces. The Growth of Accounting. Generally Accepted Accounting Principles: The Great Misconception. The Rise of Standard Setters. Public Accounting and Corporate Responsibility. Managerial Accounting, Inflation, and Capital Formation. The FASB and the Conceptual Framework. The Future of Accounting. References. Name Index.

Read more less

Book SynopsisFeatures articles encompassing various areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. This eighth volume promotes research that integrates accounting issues with organizational behavior, and cognitive psychology.Table of ContentsBelief Revision in Accounting: A Literature Review of the Belief-Adjustment Model. Auditor Calibration in the Review Process. Linguistic Delivery Style, Client Credibility, and Auditor Judgment. Client Inquiry via Electronic Communication Media: Does the Medium Matter? Role Morality and Accountants Ethically Sensitive Decisions. The Effect of Managers Moral Equity on the Relationship Between Budget Participation and Propensity to Create Slack: A Research Note. Asymmetric Effects of Activity Based Costing System Cost Reallocation. Examining the Role of Culture and Acculturation in Information Sharing. The Effects of the Value Attainment and Cognitive Roles of Budgetary Participation on Job Performance.

Read more less

Book SynopsisProvides a framework for exploring the relationships between the measurement of non-financial performance at the shop-floor of manufacturing firms across four different countries (UK, Italy, Japan, and Canada) and a range of twenty-eight contingent factors incorporating technological, managerial, organisational and environmental factors.

Read more less

Book SynopsisExplains how faculty members can improve their teaching methods or how accounting units can improve their curricula/programs.Table of ContentsTeaching the income statement: Framing the discussion within the context of earnings quality. Using SEC enforcement releases to teach auditing and ethics-related concepts. Tax software versus paper return: the effect of a computerized decision aid on cognitive effort and student learning. Revisiting hiring decisions by public accounting: the impact of educational path, age and gender. Learning to interpret and reconcile tax authority. A new approach to improving and evaluating student workplace writing skills. Integrating tax and financial accounting: three exercises for use in tax and financial accounting classes. Groupthink in accounting education. The effect of fraud triangle factors on students’ cheating behaviors. Current factors and practices related to instructional approach in the introductory financial accounting course. Does ethics instruction make a difference?. Using the Albrecht and Sack study to guide curriculum decisions. Using a technology-mediated approach to create a practice–feedback–interaction process for use with accounting courses. Student turned consultant: teaching the balanced scorecard using experiential learning. A preliminary study of learning objectives across the curriculum: an analysis of various accounting textbooks. List of Contributors. Advances in accounting education: teaching and curriculum innovations. Advances in accounting education: teaching and curriculum innovationsvolume 9. Copyright page.

Read more less

Book SynopsisIntends to meet the needs of faculty members interested in ways to improve their classroom instruction. This title includes both non-empirical and empirical articles dealing with accounting pedagogy at college and university level.Table of ContentsList of Contributors. Increasing the competency focus using a project-driven strategy. Resume as a balanced scorecard: Teaching the balanced scorecard using analogy. Do Online homework systems improve student performance?. Beta Alpha Psi faculty advisor profiles and the incentives to serve. An examination of the links between SRS technology and an active learning environment in a managerial accounting course. Accounting doctoral programs: A multidimensional description. Increasing student awareness of the accounting profession: Utilizing accounting career panels as a cocurricular student activity. Virtual groups in a cost accounting course: Group dynamics, outcomes, and participant satisfaction. Assessing service-learning outcomes for students participating in VITA programs. Student perceptions of web-based homework software: A longitudinal examination. Publishing and utilizing relevant research in accounting: The impact on the perception of effective teaching. Unauthorized electronic access: Students’ ethics, attitudes, and actions. EDITORIAL REVIEW BOARD. CALL FOR PAPERS. WRITING GUIDELINES. STATEMENT OF PURPOSE. Advances in accounting education: teaching and curriculum innovations. Advances in accounting education: teaching and curriculum innovations. Copyright page.

Read more less

Book SynopsisGerhard G Mueller is best known for his work in the area of international accounting, but his contributions have spanned many areas of accountancy teaching, research, and professional service. His books and leadership roles have made him the premiere international accountant of the 20th century.

Read more less

Book SynopsisIncludes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.Table of ContentsList of Contributors. List of Reviewers. CALL FOR PAPERS. About the volume. A trail of unintended consequences: Management accounting information in a volatile environment. A new institutional analysis of IFRS. The relationship between auditor size and audit fees: further evidence from big four market shares in emerging economies. Factors Influencing Corporate Disclosure Transparency in the Active Share Trading Firms: An Explanatory study. Analysis of the determinants of corporate social responsibility disclosure in the annual reports of Tunisian listed firms. Corporate environmental and climate change disclosures: Empirical evidence from Bangladesh. The adoption of IPSASs in South Asia: A comparative study of seven countries. The roles of degree of competition and types of business strategies in adopting multiple performance measurement practices: some reflections from Bangladesh. The adoption of accrual accounting in the Indonesian public sector. Toward IFRS: economic consequences of accounting convergence in an emerging economy. Research in accounting in emerging economies. Research in accounting in emerging economies. Copyright page.

Read more less

Book SynopsisAddresses Global Accounting History developments, focusing upon financial reporting, and related institutional aspects of disclosures for accountability and decision making purposes. This title also addresses five countries of the Americas, Argentina, Brazil, Canada, Mexico and the United States of America.

Read more less

Book SynopsisThe Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.

Read more less

Book SynopsisAn Introduction to Actuarial Studies provides a contemporary guide to actuarial technique and practice. This substantially revised and extended new edition includes: New and thoroughly updated material Many more exercises with solutions to allow the reader to establish confidence in using actuarial techniques.Trade ReviewAcclaim for the first edition:The book is very easily readable; the pedagogical expertise of the authors comes through in simple, clear and intuitive explanations of actuarial concepts that most students find difficult. -- --British Actuarial JournalTable of ContentsContents: Preface 1. Introduction 2. Valuation of Financial Transactions 3. Demography 4. Actuarial Practice 5. Valuation of Contingent Payments References Index

Read more less

Book SynopsisSalary, bonus, and benefit data for 39 jobs across the industry. The Single-Family Builder Compensation Study, 2017 Edition was conducted in July 2017 by the NAHB Housing Policy and Economics Group. It collected data on compensation and benefits for 39 common positions at single-family home building companies.

Read more less

Book Synopsis

Read more less

Book SynopsisThis is the sixth volume in a series dealing with such topics as information systems practice and theory, information systems and the accounting/auditing environment, and differing perspectives on information systems research.

Read more less

Book Synopsis

Read more less

Book SynopsisAccounting 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 dilemmas) are crucial. Accounting education is best performed by the accountant's adherence to the principles of the accounting profession and by individuals and firms following the appropriate rules, act according to the codes of conduct adopted by their profession, exercise clear judgment whenever they address financial transactions and consider/assess the state of a given business.Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being aTable of ContentsPart 1 Ethical training: preparing from the inside 1. Decreasing cheating and increasing whistle-blowing in the classroom: a replication study Richard A. Bernardi, Samantha A. Bilinsky, Callie H. Chase, Lisa D. Giannini & Samantha A. MacWhinnie 2. Barriers to teaching accounting ethics: accounting faculty qualifications and students’ ability to learn James E. Rebele & Kent St. Pierre 3. Audit education: toward virtue and duty Bruce Wayne Stuart, Iris Caroline Stuart & Lars Jacob Tynes Pedersen 4. Accounting ethics in the undergraduate curriculum and the impact of professional accreditation Christopher J. Cowton 5. Corporate sustainability and social responsibility in the accounting profession: educational tools to advance accounting ethics education Michael Kraten & Martin T. Stuebs, Jr. 6. The case for ethics instruction in the age of analytics Margaret N. Boldt & Robert L. Braun Part 2 Giving voice to values: making ethics real 7. Giving voice to values – operationalizing ethical decision making in accounting William F. Miller & Tara J. Shawver 8. Incorporating behavioral ethics and organizational culture into accounting ethics Steven M. Mintz & William F. Miller 9. Putting ethical dilemmas on students' 'RADAR' Joan Lee & Dawn W. Massey

Read more less

Book Synopsis

Read more less

Book Synopsis

Read more less

Book Synopsis

Read more less

Book Synopsis

Read more less

Book SynopsisSuitable for exams from October 2023 until September 2024

Read more less