Accounting Books

This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first...

This book focuses on the recent transformations of national accounting systems. It extends comparative accounting literature using a new comprehensive framework, which embeds a governance perspective throughout the financial reporting process. The...

A Political Economy account of the transformation of international tax cooperation: from the 1920s, and double taxation, to modern tax sovereignty and the international regime shaping it.

The best fiscal system for a country is the one that allows maximum revenue in the long run, satisfying both efficiency and equity. Environmental taxes are consistent with these criteria. Not only it is fair to tax "bads," such as pollution or excessive...

Why does contemporary calculation proceed as calculation of the quality of everything, to the extent that quality comes to be perceived as a controversial word, endowed with enigmatic power? How should we consider calculation of quality? And how, from...

Taxation and Society in Twentieth-Century Argentina provides a historical narrative of the Argentine tax system in the twentieth century. In the 1930s the Argentine system was reformed and modernized and progressive levies were introduced. The new tax...

The Development of International Monetary Policy traces the development of international monetary policy from mercantilism to quantitative easing. It has been structured to present some of the pressing issues in international monetary relations involving...

In the collective psyche, a financier is a capitalist. In managerial capitalism, the notion of the 'manager' emerged, and the role of the manager was distinct from the role of the 'owner'. Financial capitalism is similarly underpinned by financiers who...

As policymakers and scholars evaluate possible ways forward in the reform and renewal of public services by governments caught up in a recessionary environment, this book aims to offer something different - a comprehensive analysis of the development of...

Credit rating agencies play an essential role in the modern financial system and are relied on by creditors and investors on the market. In the recent financial crisis, their power and reliability were often questioned, yet a simple rating downgrade...

This advanced practical textbook deals with the issue of risk analysis, measurement and management in the shipping industry. It identifies and analyses the sources of risk in the shipping business and explores in detail the "traditional" and "modern"...

Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms,...

IT governance seems to be one of the best strategies to optimize IT assets in an economic context dominated by information, innovation, and the race for performance. The multiplication of internal and external data and increased digital management,...

This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe.The volume covers a range of physical issues such as water, carbon and biodiversity, as well as...

This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as...

Financial Reporting: Serving a Useful Purpose? - The New Financial Reporting Regime in the UK - What is Creative Accounting? - Profit and the Profit and Loss Account - Gearing and the Balance Sheet - All of the People, All of the Time? - Unravelling the...

There has been an increasing interest in financial markets across sociology, history, anthropology, cultural studies, and related disciplines over the past decades, with particular intensity since the 2007-2008 crisis which prompted new analyses of the...

This book, first published in 1986, contains a series of articles from The Accountants' Magazine from the early years of the twentieth century. They provide insights into the development of accountancy as a profession, and the development of the...

This book, first published in 1986, analyses the lives and careers of the founding members of the Institute of Chartered Accountants of Scotland. Contemporary professional accountancy owes its formal beginnings to the nineteenth-century Scottish...

This book, first published in 1988, studies the changes in selected annual corporate financial reporting practices in Canada from 1900 to 1970, and examines the background and processes that have influenced such changes. Knowledge of how financial...

This book, first published in 1988, is a valuable digest of the contributions to periodical literature in accountancy by four major contributors of the twentieth century. The four authors represent a total of over two hundred years of experience and...

This book, first published in 1988, brings together for the first time a comprehensive, analytical and annotated bibliography of all American Accounting Works up to 1820. The discussion extends, clarifies and corrects our knowledge of early American...

This book, first published in 1988, reassesses the data on Church - accountant, manager and industrial engineer - and stresses the theoretical impact of his ideas upon contemporary business structures as well as his practical desire to implement concepts...

This book, first published in 1986, includes primarily articles written by Church not reprinted in his books. The collection demonstrates the breadth of his work and demonstrate why he was such a renowned expert in the fields of cost accounting and...

This book, first published in 1984, reprints the important texts The General Principles of the Science of Accounts (1901) and The Accountancy of Investment (1904) in one single volume. Charles Sprague pioneered the development of accounting theory in the...

This book, first published in 1989, contains reprints of the early periodical on accounting, The Book-Keeper. It dealt with 'historical reviews of methods and systems in all ages and by all nations. Elucidations of accounts, introducing new and...

This book, first published in 1954, analyses the history of the world's oldest accountancy body, the Institute of Chartered Accountants of Scotland. Chapters cover the history of Scottish accountants from the earliest times; review the position of the...

This book is about accounting in an alternative libertarian socialist economic system. It explores what information and transactions we need to enable democratic and effective financial decisions by those affected by the decisions. Based on the economic...

Artificial Intelligence in Accounting: Practical Applications was written with a simple goal: to provide accountants with a foundational understanding of AI and its many business and accounting applications. It is meant to serve as a guide for...

This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal...

This is a basic examination of basic tax systems, for both Layperson and Student. It describes the various forms of tax, both historical and theoretical. It examines each in turn, bringing insight to its advantages and hazards. The Author gives a...

Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in...

Many scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications. In interventionist research, active...

The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In...

There is growing interest in the history of accounting amongst both accounting practitioners and accounting academics. This interest developed steadily from about 1970 and really 'took off' in the 1990s. However, there is a lack of texts...

This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods...

An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation...

Residential Property Appraisal, Volumes 1 and 2 are essential handbooks not only for students studying surveying but also for surveyors and others involved in the appraisal of residential property.Volume 1 has been updated and covers the valuation...

European venture capital (VC) funds have historically underperformed their US counterparts. This has resulted in reduced investment into European VC by the traditional institutional investors. This book investigates the factors that give rise to the...