The Routledge Companion to Performance Management and Control


Author: Elaine Harris
Publisher: Routledge
ISBN: 1317429923
Category: Business & Economics
Page: 526
View: 5862

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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 Accounting and Risk


Author: Margaret Woods,Philip Linsley
Publisher: Taylor & Francis
ISBN: 1317507940
Category: Business & Economics
Page: 310
View: 1043

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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 Cost Management


Author: Falconer Mitchell,Hanne Nørreklit,Morten Jakobsen
Publisher: Routledge
ISBN: 1136234284
Category: Business & Economics
Page: 396
View: 2861

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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 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: 9924

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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 Accounting Communication


Author: Lisa Jack,Jane Davison,Russell Craig
Publisher: Routledge
ISBN: 1135071586
Category: Business & Economics
Page: 266
View: 1054

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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 International Human Resource Management


Author: David Collings,Geoffrey Wood,Paula M. Caligiuri
Publisher: Routledge
ISBN: 1317644719
Category: Business & Economics
Page: 588
View: 5820

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International human resource management (IHRM) is a key area of research in the sphere of international business and management. Described as a field in its infancy in the 1980s, IHRM has quickly advanced through adolescence and into maturity. Today, it is a vibrant and diverse discipline which boasts a large and active body of researchers across the globe. This volume examines cutting-edge themes, with the input of contributions from both established and emerging scholars. The Routledge Companion to International Human Resource Management gives a state-of-the-art overview of the key themes, topics and debates in the discipline, with valuable insights into directions for future research. Drawing on a large and respected international contributor base and with its focus on mature and emerging markets, this book is an essential resource for researchers, students and IHRM professionals alike.

The Routledge Companion to Accounting History


Author: John Richard Edwards,Stephen P. Walker
Publisher: Routledge
ISBN: 1135230870
Category: Business & Economics
Page: 640
View: 1707

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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.

Corporate Risk Management


Author: Holger Wengert,Frank Andreas Schittenhelm
Publisher: Springer-Verlag
ISBN: 3642366899
Category: Business & Economics
Page: 125
View: 8695

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Das Buch soll Firmen und Studenten in das Risikomanagement von Unternehmen einführen und gibt einen komprimierten Einblick in das Themengebiet. Die Autoren beschäftigen sich zunächst mit den Grundlagen des Risikomanagements, u.a. werden die Bedeutung des Risikomanagements für Nachhaltigkeit und Innovationsmanagement herausgearbeitet und rechtliche Rahmenbedingungen aufgezeigt. Darüber hinaus werden organisatorische Aspekte sowie die Bedeutung von Anwendungs-Software erläutert. Anschließend wird ausführlich auf das strategische Risikomanagement eingegangen. Im dritten Teil wird der operative Risikomanagement-Prozess behandelt. In Beispielen und anschaulichen Grafiken wird das Risikomanagement greifbar gemacht. Im abschließenden Teil geben die Autoren einen Überblick über die wesentlichen Aspekte der Solvabilitätsanforderungen gemäß Basel III und Solvency II.

The Routledge Companion to Global Economics


Author: Robert Beynon
Publisher: Routledge
ISBN: 1134545762
Category: Business & Economics
Page: 400
View: 9119

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Combining the in-depth background coverage of an encyclopedia, with the quick look-up convenience of a dictionary, this new work is an invaluable resource for anyone concerned with international economics. The only reference work to cover the latest theories in the vital field of global economics, The Routledge Companion to Global Economics explores new economic thought from A-Z, and offers full-length survey discussions by the most respected experts in the field.

Accounting Essentials for Hospitality Managers


Author: Chris Guilding
Publisher: Routledge
ISBN: 1136431462
Category: Business & Economics
Page: 360
View: 2533

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For non-accountant hospitality managers, accounting and financial management is often perceived as an inaccessible part of the business, yet understanding is crucial for success. Using an ‘easy to read’ style, this book provides a comprehensive overview of the most relevant accounting information for managers. It demonstrates how to organize and analyze accounting data to help make informed decisions with confidence. With its highly practical approach, this book: • quickly develops the reader’s ability to adeptly use and interpret accounting information to further organizational decision making and control • demonstrates how an appropriate analysis of financial reports can drive your business strategy forward from a well-informed base • develops mastery of the key accounting concepts through financial decision making cases that take a hospitality manager’s perspective on an issue • sets financial problems in the context of a range of countries and currencies • includes two new chapters on internal control and performance management • offers further resources at www.routledge.com/tourism including a suite of worked contextualized cases in Tourism, Events and Sport Management. The all new companion website includes the suite of contextualised examples, PowerPoint lectures aligned to each chapter, solutions to all end-of-chapter problems, a student revision test bank and a password protected test bank available to lecturers who adopt this book as required student reading. These resources are SCORM compliant and compatible with institutions’ Learning Management Systems.

The Routledge Companion to Auditing


Author: David Hay,W. Robert Knechel,Marleen Willekens
Publisher: Routledge
ISBN: 1136210350
Category: Business & Economics
Page: 364
View: 6887

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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.

Risk Performance Management

Chancen für ein besseres Rating
Author: Reavis Mary Hilz-Ward,Oliver Everling
Publisher: Springer-Verlag
ISBN: 3834989703
Category: Business & Economics
Page: 350
View: 8364

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Dieses Buch beschreibt praxisnah bewährte Konzepte für das Risiko- und Performancemanagement und zeigt erstmalig in deutscher Sprache, wie Manager effektiv beide Seiten integriert berücksichtigen können.

Sport Management

Principles and Applications
Author: Russell Hoye,Aaron C.T. Smith,Matthew Nicholson,Bob Stewart
Publisher: Routledge
ISBN: 1317557786
Category: Business & Economics
Page: 404
View: 5607

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Now available in a fully revised and updated fourth edition, Sport Management: Principles and Applications introduces the sport industry and examines the role of the state, non-profit and professional sectors in sport. It focuses on core management principles and their application in a sporting context, highlighting the unique challenges faced in a career in sport management. Written in an engaging and accessible style, each chapter has a clear structure designed to make key information and concepts simple to find and to utilize. Chapters contain a conceptual overview, references, further reading, links to important websites, study questions and up-to-date case studies from around the world to show how theory works in the real world, and a companion website offers additional activities for students and guidance notes and slides for instructors. The book covers every core functional area of management, including: strategic planning organizational culture organizational structures human resource management leadership governance financial management marketing performance management. This fourth edition also includes expanded coverage of sport media, change management and other contemporary management issues, providing a comprehensive introduction to the practical application of management principles within sport organizations. It is ideal for first and second year students on sport management related courses, as well as those studying business-focused or human movement courses seeking an overview of applied sport management principles.

No Logo!

Der Kampf der Global Players um Marktmacht - Ein Spiel mit vielen Verlierern und wenigen Gewinnern
Author: Naomi Klein
Publisher: S. Fischer Verlag
ISBN: 3104031533
Category: Business & Economics
Page: 528
View: 7602

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+++ Der Klassiker der Globalisierungskritik und Bestseller, jetzt im FISCHER Taschenbuch +++ Die führende Intellektuelle unserer Zeit und Bestsellerautorin Naomi Klein offenbart die Machenschaften multinationaler Konzerne hinter der Fassade bunter Logos. Der von ihr propagierte Ausweg aus dem Markendiktat ist eine Auflehnung gegen die Täuschung der Verbraucher, gegen menschenunwürdige Arbeitsbedingungen, Zerstörung der Natur und kulturellen Kahlschlag. Denn durch ihre Demystifizierung verlieren die großen, global agierenden Marken an Glanz und Macht – zum Wohle aller.

Human Capital Reporting

HCR10 als Standard für eine transparente Personalberichterstattung
Author: Christian Scholz,Thomas Sattelberger
Publisher: Vahlen
ISBN: 3800642212
Category: Fiction
Page: 208
View: 1190

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Ein Standard für professionelles Human Capital Reporting (HCR) mit aussagefähigen und quantifizierbaren Informationen Der Standard HCR10 beschreibt, wie sich personalwirtschaftlich relevante Tatbestände in der Berichterstattung der Unternehmen niederschlagen sollen. Durch eine derartige Standardisierung erfolgt eine Vereinfachung im Prozess der Berichterstattung. Vor allem aber werden die „HR-Metrics“ durch ihre Strukturäquivalenz lesbar, verstehbar und damit vergleichbar. Zum Inhalt * Der erste Abschnitt dieses Buches betont die Aktualität und Relevanz einer Standardisierung des Human Capital Reportings. Die derzeitige Ausgangslage sowie Ziele und Trends, denen sich das HCR gegenüber sieht, werden verdeutlicht. * Die Systematik des HCR10, welche unmissverständlich klar macht, welche Kennzahlen einen Bericht über Personal (sei es im Geschäfts-, im Nachhaltigkeits- oder im Personalbericht) aussagekräftig machen wird im zweiten Abschnitt vorgestellt. * Der dritte Abschnitt widmet sich der konkreten Ausgestaltung des HC-Reportings. Anhand von illustrativen Beispielen wird verdeutlicht, wie die Berichterstattung der einzelnen geforderten Kennzahlen aussehen kann. * Wer bei der Erstellung eines Berichts welche Aufgaben übernehmen und welche Daten liefern sollte, wird im vierten Abschnitt erörtert. Zudem wird diskutiert, welchen Nutzen ein dem HCR10 entsprechendes Reporting für diverse Interessengruppen wie Personalleiter, Aufsichtsräte, Wirtschaftsprüfer oder Bewerber hat. * Im abschließenden fünften Abschnitt wird eine Vision für das HC-Reporting in Deutschland formuliert. Über die Autoren Prof. Dr. Christian Scholz ist Inhaber des Lehrstuhls für Organisation, Personal- und Informationsmanagement an der Universität des Saarlandes. Thomas Sattelberger leitet als Vorstand das Personalressort bei der Deutschen Telekom AG. Dieses Buch ist Pflichtlektüre für HR-Verantwortliche, die sich mit Personal-Controlling und -Reporting befassen – einem wichtigen Thema in großen Unternehmen, aber auch in KMU. Das Buch richtet sich bewusst aber auch an Aufsichtsräte, Vorstände, Wirtschaftsprüfer und Analysten: Sie sollen die hohe Berichtsqualität des HCR10 einfordern und nutzen.

Strategie und Personalmanagement

Konzepte und Instrumente zur Umsetzung im Unternehmen
Author: Christian Lebrenz
Publisher: Springer-Verlag
ISBN: 3658143304
Category: Business & Economics
Page: 291
View: 3885

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Das Werk definiert erstmals die kritische Schnittstelle zwischen Unternehmensstrategie und Personalmanagement und zeigt, welche Instrumente zur Umsetzung der Unternehmensstrategie durch das Personalmanagement zur Verfügung stehen. Wenn es dem Personalmanagement gelingt, die Effektivität des Humankapitals im Unternehmen zu erhöhen, leistet dies einen wesentlichen Beitrag zum Unternehmenserfolg – das ist jedoch nur möglich, wenn das Humankapital konsequent an der Unternehmensstrategie ausgerichtet ist. Prof. Christian Lebrenz zeigt anhand konzeptioneller Grundlagen und konkreten Handlungsempfehlungen, wie dies im Unternehmen umgesetzt werden kann.

CSR und Controlling

Unternehmerische Verantwortung als Gestaltungsaufgabe des Controlling
Author: Edeltraud Günther,Karl-Heinz Steinke
Publisher: Springer-Verlag
ISBN: 3662477025
Category: Business & Economics
Page: 209
View: 3567

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Dieses Buch gibt einen Überblick über Konzepte an der Nahtstelle von Controlling und CSR und stellt Praxisbeispiele zu einzelnen Aspekten der Steuerung einer Nachhaltigen Unternehmensführung vor. Durch die Wahl der unternehmerischen Controllinginstrumente tragen Controller zur Nachhaltigkeit der Unternehmensführung bei. Einen direkten Beitrag leisten sie durch die Entwicklung und Anwendung expliziter Konzepte des Green Controlling oder des Sustainability Management Control. Indirekt erfolgt die Wirkung, wenn das Controlling implizit über nachhaltigkeitsrelevante Aspekte, wie den Planungshorizont, Kostenarten, -stellen und -träger, Einnahmen und Ausgaben, aber auch die Wahl der Leistungsindikatoren entscheidet. Ein wertvolles Buch für Controller, die über den Tellerrand blicken..