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Theory of Accounting and Control

Theory of Accounting and Control
Author: Shyam Sunder
Publisher: South Western Educational Publishing
Total Pages: 232
Release: 1997
Genre: Business & Economics
ISBN:

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Using Barnard and Simon's contract model of organizations, this text integrates financial, managerial, tax, auditing, not-for-profit and governmental aspects of accounting into a single framework within the economic theory of the firm.


Accounting Control Best Practices

Accounting Control Best Practices
Author: Steven M. Bragg
Publisher: John Wiley & Sons
Total Pages: 400
Release: 2009-03-23
Genre: Business & Economics
ISBN: 0470464135

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Accounting Control Best Practices, Second Edition Control systems are needed to ensure that a company's assets are used in the most productive manner and that they are not lost through fraudulent activities. However, an excessive use of controls can interfere with the efficient completion of activities within a company. Whether your company is in start-up mode, installing new systems, or simply dissatisfied with existing controls due to fraudulent losses, Accounting Control Best Practices, Second Edition is the reference handbook every accountant and systems analyst can use to ensure that their company has constructed a durable and efficient set of controls. This easy-to-use handbook clearly explains how to develop an effective system of accounting and operational controls and offers the best practices with pragmatic insights and proactive strategies to protect organizations from suffering further substantial losses of assets and reputation that occur from financial dishonesty within an organization. Author and renowned accounting expert Steven Bragg provides control flowcharts in every chapter for all major processes as well as a thorough set of corporate policies designed to support the system of controls. Now containing chapters on budgeting, collections, and acquisition integration, this valuable reference handbook offers essential information on control best practices for: Order entry, credit, and shipment Inventory management Billing Cash-handling Payroll Fixed assets Budgeting Financial reporting Just-in-time manufacturing Petty cash And many more Encompassing all of the major accounting and operational processes with nearly 500 controls presented in basic, intermediate, and advanced layers, from those needed for a very basic paper-based system, to computerized systems, to the use of advanced best practice enhancements in computerized systems, Accounting Control Best Practices, Second Edition is the only guidebook needed to devise a set of controls precisely tailored to every company's system.


Accounting Control and Controlling Accounting

Accounting Control and Controlling Accounting
Author: Jane Broadbent
Publisher: Emerald Group Publishing
Total Pages: 300
Release: 2013-05-21
Genre: Business & Economics
ISBN: 1781907625

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This book critically analyses the extensive forms of societal regulatory requirements using forms of Accounting Control, particularly those that are exerted over public sector organisations and the strategies of Controlling Accounting that are used by these organisations to minimise the effects of these requirements.


Controlling Strategy

Controlling Strategy
Author: Christopher S. Chapman
Publisher: OUP Oxford
Total Pages: 214
Release: 2005-06-09
Genre: Business & Economics
ISBN: 9780191557835

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Ideas about the role of management accounting systems in a firm's strategy have changed in recent years, and this book explores the ways in which this has happened. Management control systems have frequently been seen as irrelevant to strategy, or even damaging. Controlling Strategy draws out the various ways in which management control systems can build and sustain valuable strategic roles. The book explores topics such as: *Strategic measurement; *Strategic data analysis; *The Balanced Scorecard; *Capital budgeting; *Strategy coordination; Written as an introduction to the strategic role of management control systems Controlling Strategy provides a synthesis of important work in the fields of strategy and management accounting. Academics and Advanced Students of Accounting, Strategy, or Management Studies will find the book an indispensable guide to this area.


Management Accounting and Control Systems

Management Accounting and Control Systems
Author: Norman B. Macintosh
Publisher: John Wiley & Sons
Total Pages: 379
Release: 2010-09-21
Genre: Business & Economics
ISBN: 0470714476

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Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations. Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers


Accounting Information Systems

Accounting Information Systems
Author: Leslie Turner
Publisher: John Wiley & Sons
Total Pages: 373
Release: 2008-04-04
Genre: Business & Economics
ISBN: 0471479519

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Technology plays a critical role in accounting and it is imperative that anyone in the field fully understands all of the capabilities of information systems. This new book focuses on the technology that is utilized by accountants and is written in a style that makes these technical concepts easy to understand.


Management Accounting & Control Scales Handbook

Management Accounting & Control Scales Handbook
Author: Utz Schäffer
Publisher: Springer Science & Business Media
Total Pages: 326
Release: 2007-11-23
Genre: Business & Economics
ISBN: 3835054716

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Utz Schäffer describes all scales, including the psychometric qualities as well as samples which have been used in great detail. Thus, the reader of this book can avoid reinventing the wheel as it will in many cases reduce the need to conceptualize, test, and validate a measure from scratch.


The Accounting Controls Guidebook

The Accounting Controls Guidebook
Author: Steven M Bragg
Publisher: Accountingtools, Incorporated
Total Pages: 264
Release: 2021-04-25
Genre:
ISBN: 9781642210675

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Controls are an essential ingredient of the modern business, since they can reduce error rates, minimize fraud, and ensure that procedures are completed in a consistent manner. The Accounting Controls Guidebook reveals the controls you need for every accounting system, from billings to financial reporting, in addition to such operational areas as order processing, shipping, and receiving. Controls are separately stated for manual and computerized accounting systems. The book also addresses types of controls, control principles, the proper balance of control systems, and how to construct a system of controls. In short, this is the essential desk reference for the accountant who wants to install and maintain a well-constructed system of controls.


Accounting Information Systems

Accounting Information Systems
Author: Leslie Turner
Publisher: John Wiley & Sons
Total Pages: 610
Release: 2022-12-20
Genre: Business & Economics
ISBN: 1119989485

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In the newly revised fifth edition of Accounting Information Systems: Controls and Processes, a dedicated team of accounting professionals delivers an authoritative and comprehensive treatment of accounting information systems and internal accounting controls. You'll explore business accounting processes and related controls, as well as the ethics and corporate governance issues related to them. The authors, drawing on decades of combined experience studying and participating in the accounting industry, offer readers an appreciation for internal controls while maintaining an easy-to-follow style that doesn’t inundate students with technological and technical information. You'll find data flow diagrams and document flow charts, as well as process maps, that explain and highlight business processes used in real-world companies.