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Accounting and Social Theory

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Release : 2016-10-14
Genre : Business & Economics
Kind : eBook
Book Rating : 310/5 ( reviews)

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Book Synopsis Accounting and Social Theory by : Lisa Jack

Download or read book Accounting and Social Theory written by Lisa Jack. This book was released on 2016-10-14. Available in PDF, EPUB and Kindle. Book excerpt: Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.

The Routledge Companion to Financial Accounting Theory

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Release : 2015-05-22
Genre : Business & Economics
Kind : eBook
Book Rating : 254/5 ( reviews)

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Book Synopsis The Routledge Companion to Financial Accounting Theory by : Stewart Jones

Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones. This book was released on 2015-05-22. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Accounting Theory

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Release : 2003
Genre : Accounting
Kind : eBook
Book Rating : /5 ( reviews)

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Book Synopsis Accounting Theory by : Thomas G. Evans

Download or read book Accounting Theory written by Thomas G. Evans. This book was released on 2003. Available in PDF, EPUB and Kindle. Book excerpt: This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.

Environmental Social Accounting Matrices

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Release : 2010
Genre : Business & Economics
Kind : eBook
Book Rating : 309/5 ( reviews)

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Book Synopsis Environmental Social Accounting Matrices by : Pablo Martínez de Anguita

Download or read book Environmental Social Accounting Matrices written by Pablo Martínez de Anguita. This book was released on 2010. Available in PDF, EPUB and Kindle. Book excerpt: In this book Professors Pablo Martínez de Anguita and John E. Wagner put two disciplines together, regional and ecological economics, presenting a way to understand ecological economic concerns from a regional perspective, and providing a mathematical tool to measure their interrelationships. This book offers different regional economic models that explicitly include the role of the natural resources and pollutants in economic regions through the use of Social Accounting Matrixes and Input-output models. The main objective of this book is to explore Input-output and Social Accounting Matrix (SAM) models by expanding the accounts to include natural resources and the environment. The proposed models in this book incorporate the forest and other natural resources and pollutants as a component in a larger model of how the economy and environment of larger areas interact. This book will be of interests to postgraduates, researchers and scientists in the fields of regional, resource, environmental, or ecological economics.

Accounting and the Enterprise

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Release : 1995
Genre : Business & Economics
Kind : eBook
Book Rating : 076/5 ( reviews)

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Book Synopsis Accounting and the Enterprise by : T. Colwyn Jones

Download or read book Accounting and the Enterprise written by T. Colwyn Jones. This book was released on 1995. Available in PDF, EPUB and Kindle. Book excerpt: Written from a sociological perspective, this book is concerned with ways in which social theories and analyses can inform our understanding of accounting in modern enterprises. Despite its importance in UK and US enterprises, accounting has largely been ignored by sociologists, and until recently accounting research has been dominated by economic perspectives. This has been changing through 'critical accounting' studies which adopt a wide range of social analysis. The book locates these new developments in social science debates on the enterprise in modern society and brings them to a broader audience.

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