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
Interventionist Management Accounting Research: Theory Contributions with Societal Impact
1st Edition
By Petri Suomala, Jouni Lyly-Yrjänäinen, Teemu Laine, Falconer Mitchell
December 05, 2019
Interventionist research has been proposed as one way of increasing societal impact of management accounting (MA) research. However, there are no guidelines regarding what sort of phenomena would be the most suitable ones to be studied using research interventions. This book builds on top of the ...
Accounting Education: A Cognitive Load Theory Perspective
1st Edition
By Seedwell Tanaka Muyako Sithole, Indra Abeysekera
July 31, 2019
This book provides a comprehensive and critical overview of learning accounting. It illustrates that when learners need to mentally integrate two or more distinct items of information, it places unnecessary demands on cognitive load. The book discusses the cognitive ...
A Philosophy of Management Accounting: A Pragmatic Constructivist Approach
1st Edition
Edited
By Hanne Nørreklit
June 10, 2019
The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through ...
Cost Accounting in Government: Theory and Applications
1st Edition
Edited
By Zachary Mohr
June 06, 2019
Managerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of ...
The Social Function of Accounts: Reforming Accountancy to Serve Mankind
1st Edition
By John Flower
June 06, 2019
Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently ...
Bank Regulation: Effects on Strategy, Financial Accounting and Management Control
1st Edition
Edited
By Anna-Karin Stockenstrand, Fredrik Nilsson
August 23, 2018
Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a ...
Brand Valuation
1st Edition
By Luc Paugam, Paul André, Henri Philippe, Roula Harfouche
June 08, 2018
In the new economy where value drivers are shifting from tangible to intangibles resources, brands are the most familiar asset. They are well known by consumers, perceived as a critical component of enterprise value and often motivate large mergers and acquisitions. Yet, brands are a complex ...
Fraud in Financial Statements
1st Edition
By Julie E. Margret, Geoffrey Peck
June 08, 2018
As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and...
Auditing Theory
1st Edition
By Ian Dennis
April 27, 2018
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that ...
International Classification of Financial Reporting: Third Edition
1st Edition
By Christopher Nobes
February 12, 2018
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial ...
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 ...