The Routledge Companion to Performance Management and Control


Author: Elaine Harris
Publisher: Routledge
ISBN: 1317429923
Category: Business & Economics
Page: 526
View: 5564

Continue Reading →

Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems. This book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic management, human behaviour and performance management in different countries and contexts. With a global mix of world-renowned researchers, this book systematically covers the what, the who, the where and the why of performance management and control (PMC) systems. A comprehensive, state-of-the-art collection edited by a leading expert in the field, this book is a vital resource for all scholars, students and researchers with an interest in business, management and accounting.

The Routledge Companion to Performance Management and Control


Author: Elaine Harris
Publisher: Routledge Companions in Business, Management and Accounting
ISBN: 9781138913547
Category: Performance
Page: 546
View: 7122

Continue Reading →

Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems. This book goes beyond the usual discussion of performance management in the context of accounting and finance, also focusing on strategic management, human resource management, and performance management in developing countries. With a global mix of world-renowned researchers, this book systematically covers the what, the who, the where, and the why of performance management and control (PMC) systems. A comprehensive, state-of-the-art collection edited by a leading expert in the field, this book is a vital resource for all scholars, students, and researchers with an interest in business and management.

The Routledge Companion to Cost Management


Author: Falconer Mitchell,Hanne Nørreklit,Morten Jakobsen
Publisher: Routledge
ISBN: 1136234284
Category: Business & Economics
Page: 396
View: 4109

Continue Reading →

Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged. With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include: Cost control issues Cost analysis and decision making Cost management systems Environmental cost management With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.

The Routledge Companion to Accounting Communication


Author: Lisa Jack,Jane Davison,Russell Craig
Publisher: Routledge
ISBN: 1135071586
Category: Business & Economics
Page: 266
View: 9272

Continue Reading →

One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.

The Routledge Companion to Accounting and Risk


Author: Margaret Woods,Philip Linsley
Publisher: Routledge
ISBN: 1317507932
Category: Business & Economics
Page: 310
View: 3269

Continue Reading →

To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts. Key themes such as corporate governance, trust, uncertainty and climate change are covered by a global array of contributing scholars. These contributions are divided into four areas: The broader aspects of risk and risk management Risk in financial reporting Risk in management accounting Risk monitoring The book is supported by a series of illustrative case studies which help to bring together theory and practice. With its wealth of examples and analyses, this volume provides essential reading for students, scholars and practitioners charged with understanding diverse facets of risk in the context of accounting in the business world.

The Routledge Companion to Accounting Information Systems


Author: Martin Quinn,Erik Strauss
Publisher: Routledge
ISBN: 1317297334
Category: Business & Economics
Page: 310
View: 7926

Continue Reading →

Information technology has permeated all walks of life in the past two decades. Accounting is no exception. Be it financial accounting, management accounting, or audit, information technology and systems have simplified daily tasks and routine work, simplified reporting, and changed how accounting is done. The Routledge Companion to Accounting Information Systems provides a prestige reference work which offers students and researchers an introduction to current and emerging scholarship in the discipline. Contributions from an international cast of authors provides a balanced view of both the technical underpinnings and organisational consequences of accounting information systems. With a focus on the business consequences of technology, this unique reference book will be a vital resource for students and researchers involved in accounting and information management.

The Routledge Companion to Accounting History


Author: John Richard Edwards,Stephen P. Walker
Publisher: Routledge
ISBN: 1135230870
Category: Business & Economics
Page: 640
View: 9068

Continue Reading →

The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.

The Routledge Companion to Management Information Systems


Author: Robert D. Galliers,Mari-Klara Stein
Publisher: Routledge
ISBN: 1317213718
Category: Business & Economics
Page: 514
View: 6123

Continue Reading →

The field of Information Systems has been evolving since the first application of computers in organizations in the early 1950s. Focusing on information systems analysis and design up to and including the 1980s, the field has expanded enormously, with our assumptions about information and knowledge being challenged, along with both intended and unintended consequences of information technology. This prestige reference work offers students and researchers a critical reflection on major topics and current scholarship in the evolving field of Information Systems. This single-volume survey of the field is organized into four parts. The first section deals with Disciplinary and Methodological Foundations. The second section deals with Development, Adoption and Use of MIS – topics that formed the centrepiece of the field of IS in the last century. The third section deals with Managing Organizational IS, Knowledge and Innovation, while the final section considers emerging and continuing issues and controversies in the field – IS in Society and a Global Context. Each chapter provides a balanced overview of current knowledge, identifying issues and discussing relevant debates. This prestigious book is required reading for any student or researcher in Management Information Systems, academics and students covering the breadth of the field, and established researchers seeking a single-volume repository on the current state of knowledge, current debates and relevant literature.

The Routledge Companion to Trust


Author: Rosalind H. Searle,Ann-Marie I. Nienaber,Sim B. Sitkin
Publisher: Routledge
ISBN: 131759570X
Category: Business & Economics
Page: 588
View: 4550

Continue Reading →

In recent years, trust has enjoyed increasing interest from a wide range of parties, including organizations, policymakers, and the media. Perennially linked to turbulence and scandals, the damaging and rebuilding of trust is a contemporary concern affecting all areas of society. Comprising six thematic sections, The Routledge Companion to Trust provides a comprehensive survey of trust research. With contributions from international experts, this volume examines the major topics and emerging areas within the field, including essays on the foundations, levels and theories of trust. It also examines trust repair and explores trust in settings such as healthcare, finance, food supply chains, and the internet. The Routledge Companion to Trust is an extensive reference work which will be a vital resource to researchers and practitioners across the fields of management and organizational studies, behavioural economics, psychology, cultural anthropology, political science and sociology.

The Routledge Companion to Strategic Risk Management


Author: Torben Juul Andersen
Publisher: Routledge
ISBN: 1317703987
Category: Business & Economics
Page: 522
View: 2381

Continue Reading →

Managing risk in and across organizations has always been of vital importance, both for individual firms and for the globalized economy more generally. With the global financial crisis, a dramatic lesson was learnt about what happens when risk is underestimated, misinterpreted, or even overlooked. Many possible solutions have been competing for international recognition, yet, there is little empirical evidence to support the purported effectiveness of these regulations and structured control approaches, which leaves the field wide open for further interpretation and conceptual development. This comprehensive book pulls together a team of experts from around the world in a range of key disciplines such as management, economics and accounting, to provide a comprehensive resource detailing everything that needs to be known in this emerging area. With no single text currently available, the book fills a much needed gap in our current understanding of strategic risk management, offering the potential to advance research efforts and enhance our approaches to effective risk management practices. Edited by a globally recognized expert on strategic risk management, this book will be an essential reference for students, researchers, and professionals with an interest in risk management, strategic management and finance.

The Routledge Companion to Qualitative Accounting Research Methods


Author: Zahirul Hoque,Lee D. Parker,Mark A. Covaleski,Kathryn Haynes
Publisher: Taylor & Francis
ISBN: 131738024X
Category: Business & Economics
Page: 542
View: 5462

Continue Reading →

Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.

The Routledge Companion to Intellectual Capital


Author: James Guthrie,John Dumay,Federica Ricceri,Christian Nielsen
Publisher: Routledge
ISBN: 1315393085
Category: Business & Economics
Page: 508
View: 5865

Continue Reading →

The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.

A Philosophy of Management Accounting

A Pragmatic Constructivist Approach
Author: Hanne Nørreklit
Publisher: Taylor & Francis
ISBN: 131739805X
Category: Business & Economics
Page: 286
View: 1555

Continue Reading →

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 the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.

The Role of the Management Accountant

Local Variations and Global Influences
Author: Lukas Goretzki,Erik Strauss
Publisher: Routledge
ISBN: 1317377044
Category: Business & Economics
Page: 326
View: 1522

Continue Reading →

There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.

The Routledge Companion to the Professions and Professionalism


Author: Mike Dent,Ivy Lynn Bourgeault,Jean-Louis Denis,Ellen Kuhlmann
Publisher: Routledge
ISBN: 1317699491
Category: Business & Economics
Page: 390
View: 4184

Continue Reading →

The Routledge Companion to the Professions and Professionalism is a state-of-the-art reference work which maps out the current developments and debates around the sociology of the professions, and how they relate to management and organizations. Supported by an international contributor team specializing in the disciplines of organizational studies and sociology, the collection provides extensive coverage of this field of research. It brings together the core concepts and issues, and has chapters on all the key aspects of professions in both the public and private sectors, including issues of governance and regulation. The volume closes with a set of international case studies which provide valuable practical insights into the subject. This Companion will be an indispensable reference source for students, scholars and educators within the social sciences, especially within management, organizational studies and sociology. It will also be highly relevant for those working and studying in the area of professional education.

The Routledge Handbook to Accountability and Welfare State Reforms in Europe


Author: Tom Christensen,Per Lægreid
Publisher: Routledge
ISBN: 1317044193
Category: Political Science
Page: 296
View: 4822

Continue Reading →

There is growing concern that welfare states are inefficient, unsustainable and lack popular support. New Public Management reforms affected the balance between managerial and political accountability and disrupted administrative, legal, professional and social accountability, causing confusion as to whom public organizations are really accountable. The Routledge Handbook to Accountability and Welfare State Reforms in Europe assesses multi-dimensional accountability relations in depth, addressing the dynamic between accountability and reforms. Analyzing how welfare state reforms oriented towards agencification, managerialism and marketization affected existing relationships in services traditionally provided by public institutions, the theoretically informed, empirical chapters provide specific examples of their effect on accountability. Expert contributors explore the relationship between accountability and performance and the impact of reforms on political, administrative, managerial, legal, professional and social accountability. The role of specific actors, such as the media and citizens, on the accountability process addressing issues of blame avoidance, reputation and autonomous agencies is discussed. Comparative chapters across time, countries, administrative levels and policy areas are included, along with discussions linking accountability with concepts like legitimacy, democracy, coordination and performance. This handbook will be an essential reference tool to those studying European politics and public policy.

The Routledge Companion to Art and Politics


Author: Randy Martin
Publisher: Routledge
ISBN: 131756779X
Category: Art
Page: 332
View: 7263

Continue Reading →

The Routledge Companion to Art and Politics offers a thorough examination of the complex relationship between art and politics, and the many forms and approaches the engagement between them can take. The contributors - a diverse assembly of artists, activists, scholars from around the world – discuss and demonstrate ways of making art and politics legible and salient in the world. As such the 32 chapters in this volume reflect on performing and visual arts; music, film and new media; as well as covering social practice, community-based work, conceptual, interventionist and movement affiliated forms. The Companion is divided into four distinct parts: Conceptual Cartographies Institutional Materialities Modalities of Practice Making Publics Randy Martin has assembled a collection that ensures that readers will come away with a wider view of what can count as art and politics; where they might find it; and how it moves in the world. The diversity of perspectives is at once challenging and fortifying to those who might dismiss political art on the one hand as not making sufficient difference and on the other to those embracing it but seeking a means to elaborate the significance that it can make in the world. The Routledge Companion to Art and Politics brings together a range of issues and approaches and encourages critical and creative thinking about how art is produced, perceived, and received.

The Routledge Companion to Auditing


Author: David Hay,W. Robert Knechel,Marleen Willekens
Publisher: Routledge
ISBN: 1136210350
Category: Business & Economics
Page: 364
View: 571

Continue Reading →

Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

The Routledge Companion to Business Ethics


Author: Eugene Heath,Byron Kaldis,Alexei Marcoux
Publisher: Routledge
ISBN: 1317655419
Category: Business & Economics
Page: 702
View: 2176

Continue Reading →

The field of business ethics continues to expand intellectually and geographically. During the past five decades, scholars have developed and deepened their inquiries into the ethics of commercial and corporate conduct. This Companion provides a novel overview of the discipline of business ethics, covering the major areas of the field as well as new and emerging topics. The eight thematic units range over an extraordinary set of subjects and include chapters on the history and pedagogy of business ethics, moral philosophy, the nature of business, responsibilities within the firm, economic institutions, the 2008 financial crisis, globalization, and business ethics in different regions of the world. Led by a well-respected editorial team, this unique volume gathers an international array of experts whose various critical approaches yield insights from areas such as public policy, economics, law, and history, in addition to business and philosophy. With its fresh analyses, wide scope, and clarity of approach, this volume will be an essential addition to library collections in business, management, and applied ethics.

The Routledge Companion to Financial Accounting Theory


Author: Stewart Jones
Publisher: Routledge
ISBN: 1135107254
Category: Business & Economics
Page: 558
View: 6993

Continue Reading →

Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.