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Contemporary Issues in Accounting

Contemporary Issues in Accounting
Author: Elaine Conway
Publisher: Springer
Total Pages: 203
Release: 2018-06-01
Genre: Business & Economics
ISBN: 3319911139

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The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.


Contemporary Issues in Finance, Accounting, and Consumers' Behavior:

Contemporary Issues in Finance, Accounting, and Consumers' Behavior:
Author: Beta Yulianita Gitaharie
Publisher:
Total Pages: 406
Release: 2020
Genre: Accounting
ISBN: 9781536168815

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"We are pleased to offer you with the following book titled "Contemporary Issues in Finance, Accounting and Consumers' Behaviour: Lesson From Indonesia" written by prominent authors who are specialized in the area from the Faculty of Economics and Business, Universitas Indonesia, and other top-ranked universities in Indonesia. The book covers some most recent studies and updated issues in the following areas: 1. Corporate Finance, Governance and Social Responsibility: The articles in this chapter discuss recent issues related with corporate financial management in various contexts, including risk management, risk-taking behaviour, CSR as both an antecedent and a consequence, as well as recent issues in accounting like carbon emission disclosure. 2. Auditing and Accounting Education: This chapters contains articles that analyze how earning management practice could be minimized, how risk-based internal audit could affect credit process, how settlement of government losses is practiced in central government institution, IFRS convergence and discussions on what motivates students to become accounting educators. 3. Islamic Economics and Consumer Behavior: Some issues discussed by the articles in this chapter include Islamic microfinance and women's empowerment, intention to purchase various products and services (e.g. halal personal care products, commercial airline services, motorcycle, muslim fashions, etc.), zakat as a tax deducation and its influence on tax compliance and spirituality in the workplace. This book is strongly recommended to be used as a reference for researchers, students and also business practitioners not only in Indonesia, but also wider audiences that required deeper insights/thoughts in dynamic, changing and global emerging market (i.e. in Indonesia)"--


Accounting Theory

Accounting Theory
Author: Thomas G. Evans
Publisher: South Western Educational Publishing
Total Pages: 392
Release: 2003
Genre: Accounting
ISBN:

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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.


Contemporary Issues in Financial Reporting

Contemporary Issues in Financial Reporting
Author: Paul Rosenfield
Publisher: Routledge
Total Pages: 662
Release: 2006-04-18
Genre: Business & Economics
ISBN: 1135990093

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With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.


Contemporary Issues in Sustainability Accounting, Assurance and Reporting

Contemporary Issues in Sustainability Accounting, Assurance and Reporting
Author: Stewart Jones
Publisher: Emerald Group Publishing
Total Pages: 296
Release: 2012-06-15
Genre: Business & Economics
ISBN: 1780520204

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This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.


Contemporary Issues in Social Accounting

Contemporary Issues in Social Accounting
Author: Audrey Paterson
Publisher: Goodfellow Publishers Ltd
Total Pages: 276
Release: 2017-12-31
Genre: Business & Economics
ISBN: 1911396560

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This important and timely new text introduces and explains the key ideas of accounting for society, the historical development of corporate social responsibility, accountability and ethics and their importance to everyday life.


Contemporary Issues in Accounting Regulation

Contemporary Issues in Accounting Regulation
Author: Stuart McLeay
Publisher: Springer Science & Business Media
Total Pages: 225
Release: 2012-12-06
Genre: Business & Economics
ISBN: 1461545897

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Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.


Contemporary Issues in Audit Management and Forensic Accounting

Contemporary Issues in Audit Management and Forensic Accounting
Author: Simon Grima
Publisher: Emerald Group Publishing
Total Pages: 487
Release: 2020-02-10
Genre: Business & Economics
ISBN: 183867635X

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In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.


Contemporary Issues in Accounting

Contemporary Issues in Accounting
Author: Michaela Rankin
Publisher:
Total Pages: 0
Release: 2012
Genre: Accounting
ISBN: 9780730300267

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Contemporary Issues in Accounting is written for upper level, advanced financial accounting subjects. The text explores advanced accounting concepts and policies by applying them to a range of contemporary accounting issues. The accounting topics discussed reflect the issues that are being considered in professional practice such as approaches to measurement, fair value accounting, the Conceptual Framework for financial reporting, corporate governance, environmental accounting and sustainability, earnings management and the financial indicators of corporate collapse. The practical orientation of the text makes it ideal for a capstone subject whereby students can use their accounting knowledge attained during their studies to discuss, analyse and critically evaluate a range of issues they are likely to deal with once they enter the profession.


Contemporary Research in Accounting, Auditing and Finance

Contemporary Research in Accounting, Auditing and Finance
Author: Mehmet Serdar Erciş
Publisher: Cambridge Scholars Publishing
Total Pages: 147
Release: 2019-03-29
Genre: Business & Economics
ISBN: 1527532321

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The business world needs to follow developments in the areas of accounting, auditing and finance in order to be able to adapt to globalization, technological advances and changing human needs. This book explores current issues in accounting, auditing and finance from a scientific point of view, and makes various suggestions for their solutions. In this context, the contributions here take into account the latest developments in the field and utilise a wide range of resources. The reader will learn about participation banks, audit risk, financial manipulation, forensic accounting, accounting errors, the effects of blockchain technologies, electronic finances, efficient markets hypothesis, integrated reporting, production costs, Islamic banking, enterprise risk management systems, and TAS16.