International Perspectives On Accounting And Corporate Behavior PDF Download
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| Author | : Kunio Ito |
| Publisher | : Springer |
| Total Pages | : 337 |
| Release | : 2014-07-08 |
| Genre | : Business & Economics |
| ISBN | : 4431547924 |
Download International Perspectives on Accounting and Corporate Behavior Book in PDF, ePub and Kindle
Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
| Author | : Steven Mintz |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 284 |
| Release | : 2013-10-04 |
| Genre | : Philosophy |
| ISBN | : 9400770820 |
Download Accounting for the Public Interest Book in PDF, ePub and Kindle
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
| Author | : Asma Salman |
| Publisher | : BoD – Books on Demand |
| Total Pages | : 133 |
| Release | : 2018-10-24 |
| Genre | : Business & Economics |
| ISBN | : 1789842794 |
Download Accounting from a Cross-Cultural Perspective Book in PDF, ePub and Kindle
Accounting is both an art and science, which governs the communication and processing of the financial information in an organization. Technological advancement is helping the accountants to monitor financial performance in real time. This presents both opportunities and challenges for the current day organizations and accounting professionals alike. This book shows many different aspects to the same accounting principles but from a cross-cultural perspective. The diversity of the authors who contributed to this book signify the importance of accounting from various dimensions while ensuring that standards are adhered to, and principles are followed and applied. This book intends to feature the journey from the double-entry bookkeeping developed in medieval Europe to the changing dynamics of accounting. It is divided into five main sections: The Matching Principle, Ethics in Accounting, Insurance Contracts, Green Accounting, and Financial Instruments.
| Author | : Emerald Group Publishing Limited |
| Publisher | : Emerald Group Publishing |
| Total Pages | : 202 |
| Release | : 2015-11-05 |
| Genre | : Business & Economics |
| ISBN | : 1785608665 |
Download New Perspectives in Accounting Ethics Book in PDF, ePub and Kindle
New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship and identifies emerging themes in the field. These include the following: - Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing
| Author | : David Crowther |
| Publisher | : Springer Nature |
| Total Pages | : 280 |
| Release | : 2020-08-19 |
| Genre | : Business & Economics |
| ISBN | : 9811563705 |
Download Governance and Sustainability Book in PDF, ePub and Kindle
This book explores the concepts of sustainability and governance in relation to the governance of corporations – hence the ubiquity of the term corporate governance – and other bodies. It examines how these concepts are regularly used by politicians and by the media. The two concepts are however largely treated as being separate and discrete, and given equal coverage. The argument in this book is that the two concepts are inter-related and that good governance is a prerequisite for sustainability. The focus of the book therefore is different from most, as it seeks to integrate these two important issues. The approach used in this book is based on the tradition of the Social Responsibility Research Network – a worldwide body of scholars that, over its 20-year history, has sought to broaden the discourse and to treat all research as inter-related and business-relevant. The book examines diverse aspects of the changes to corporate and institutional behaviour that have recently manifested by focusing on these two aspects of sustainable development. Thus, the authors explore engagement and partnership between organisations, in order to consider the extent to which the focus has changed so much that we need to think about new approaches to our understanding of sustainability and differing effects in practice. The international mix of authors makes this an original contribution, sharing some of the best ideas from around the world.
| Author | : Erdener Kaynak |
| Publisher | : Routledge |
| Total Pages | : 140 |
| Release | : 2021-02-25 |
| Genre | : Business & Economics |
| ISBN | : 1317948149 |
Download Teaching International Business Book in PDF, ePub and Kindle
Instill social responsibility in your students! “Ethical behavior in international business is our strongest hope, especially at a time when alternative systems of governing individual and corporate behaviors are at their weakest levels.” --Gopalkrishnan R. Iyer, from the chapter “Approaches to Ethics in International Business Education In recent years there has been a rapid growth of academic and practical interest in business ethics and social responsibility at the corporate level. Teaching International Business: Ethics and Corporate Social Responsibility is a collection of academic writings on the issues and challenges of incorporating ethics and corporate social responsibility concerns into international business education. The logic of economic globalization presumes that economic principles and business ethics are universal, but in fact, cross-cultural realities and indigenous perspectives are often quite unique. Teaching International Business: Ethics and Corporate Social Responsibility covers the major perspectives in business ethics as they relate to international business. In Teaching International Business: Ethics and Corporate Social Responsibility, you will explore: techniques and approaches for teaching ethics and social responsibility to your students individual versus corporate responsibility cultural effects on generally accepted accounting principles (GAAP) cultural effects on generally accepted auditing standards (GAAS) globalization and its impacts ethical issues in international marketing Teaching International Business: Ethics and Corporate Social Responsibility brings you ethical issues and perspectives in economics, management, finance, accounting, and marketing. The broad range of approaches and issues presented here will be of immense use to educators teaching foundational international business courses. This volume will go a long way in gripping students’interests while delivering relevant educational information.
| Author | : Jagdish N. Sheth |
| Publisher | : Thomson South-Western |
| Total Pages | : 200 |
| Release | : 1989 |
| Genre | : Accounting |
| ISBN | : |
Download Global Accounting Perspectives Book in PDF, ePub and Kindle
| Author | : Betty Jane Punnett |
| Publisher | : Routledge |
| Total Pages | : 350 |
| Release | : 2018-09-25 |
| Genre | : Business & Economics |
| ISBN | : 135101952X |
Download International Perspectives on Organizational Behavior Book in PDF, ePub and Kindle
The book examines the international, cross-cultural environment faced by international firms, detailing how this environment affects behavior at both the individual and organizational levels. Fully updated to incorporate the latest research in the field, Punnett has also invested in several new features that will make this book even more appealing to students and instructors: Expanded and new coverage of several key topics, including diversity, multi-cultural teams, virtual teams, global careers, global talent management, global value chains, ethics, and millennials. New pedagogy—learning objectives, chapter summaries, lessons learned, cases, mini-cases, and discussion questions—to help students consolidate learning and encourage critical thinking. Clearly written and concise, International Perspectives on Organizational Behavior helps students of international organizational behavior and cross-cultural management classes understand the many differences that managers face when operating cross-nationally, and provides them with practical tools to tackle these differences.
| Author | : M. Afzalur Rahim |
| Publisher | : Transaction Publishers |
| Total Pages | : 235 |
| Release | : 2011-12-31 |
| Genre | : Business & Economics |
| ISBN | : 1412813972 |
Download Current Topics in Management Book in PDF, ePub and Kindle
Volume thirteen in Current Topics in Management is focused on global perspectives on strategy, behavior, and performance. Originally presented at the 2008 ICAM (International Conference on Advances in Management) conference, these contributions provide a substantial basis for such thematic developments. Th e series continues to resist pressures for specialized research on narrow topics within some temporary niche. It transcends narrow disciplines and national boundaries to provide management research with a universalistic fl avor. There are thousands of books and hundreds of academic and practitioner journals and magazines about the general subject of management. Each has its own subculture and concerns. The thirteenth volume of Current Topics is devoted to expanding and integrating ideas, research, and experiences that cuts across these specialties. Th e editor recognizes that it is important to respect the natural interdependencies that constitute management, but doing so requires the fi eld to rise above narrow specialization and niche research. For an outstanding vision of the frontiers of management research and emerging topics such as the sub-prime crisis and recession this volume is an excellent place to begin. Among other topics, the volume highlights the economic roots of management--the increase in visibility and perceived importance of accounting in the banking sector and how accounting is signifi cant beyond its technical roles. It provides new insights into how management accounting practices, along with other organizational systems, play an important role in questioning, visualizing, analyzing, and measuring implemented strategies. It understands accounting's important infl uence on strategic decision-making, and its role in legitimating action. Cumulatively, these contributions integrate theory, research, and practice, while sharing ideas and insights from diff erent national, cultural, and research traditions.
| Author | : Ken McPhail |
| Publisher | : Routledge |
| Total Pages | : 240 |
| Release | : 2009-06-02 |
| Genre | : Business & Economics |
| ISBN | : 1134231679 |
Download Accounting and Business Ethics Book in PDF, ePub and Kindle
Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.
