In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice. With a wide range of examples and case studies and now available in paperback for the first time, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.

This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.

This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.

An essential guide for practitioners on avoiding unethical situations in a fraud investigation—provides tips, techniques, and real-life examples Credentialed accountants, auditors, and fraud examiners who fail to identify fraud and misconduct may be in violation of their professional standards. Among these standards are requirements to exercise professional and moral judgment, act in the best interest of the public, maintain integrity, objectivity, and independence, render opinions based on evidence and documentation, and exercise due care in planning and discharging professional activities. Failing to adhere to professional standards and ethical codes have serious consequences for CPAs, CFEs, and CIAs engaged in fraud investigations. Fraud helps readers avoid unethical situations in fraud investigations and stay within the boundaries of professional guidelines and standards. Author Jeffrey Matthews combines real-world techniques and practical advice with personal insights from his experience as a forensic accountant. Detailing how he faced death threats, retaliation, and family hardships during actual fraud investigations, the author shares how despite serious challenges, he never deviated from professional standards. The author demonstrates how accountants can avoid being caught in unethical practices and examines the common tendencies that hinder the ability to detect, deter, and prevent fraud and misconduct. This fascinating, highly-relevant book will help practitioners: Recognize current and emerging trends to identify new areas of weakness Address time and budget constraints with effective delegation and supervision of lower-level staff Maintain a healthy dose of skepticism by ‘testing not accepting’ Understand the effort and expertise required to perform an investigation before accepting engagements Avoid establishing biases and pre-determining outcomes before accepting assignments A full-featured resource, complete with PowerPoint slides and a test bank, Fraud is invaluable for auditors, accountants, and other certified fraud examiners.

This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Chapters explain key drivers of developments at the nexus, critique those developments, summarise the findings of research on key themes in the field, and suggest areas for further research, offering evidence-based practice and policy solutions.

The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability. Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan. This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers.

A world without accounting means confusion and chaos. Accounting is not only used in the business world, but rather it is used by everyone in all types of situations. Tax touches every aspect of our lives. People are talking about tax on the TV, the radio, newspaper, and the Internet. Life has grown, as a whole, toward higher levels of complexity. The language of accounting and taxation is also expanding: More and more new words are created, and new meanings are added to the old words. Do you know the meaning of these words: ad hoc, accounting bath, below-water, blackout, capex, carve-out, e-tax, postil, Sarbanes-Oxley, strata...? Each term has its unique meaning you may not be able to find a definition in an ordinary dictionary. "An International Dictionary of Accounting & Taxation" is a book with more than 12,000 entries drawn from accounting, auditing and taxation. Each entry has a clear one-sentence definition right to the point. Whether you are an accountant, CPA, tax professional or amateur, you will find this dictionary of immeasurable help.

The Handbook of Accounting in Society invites readers to consider the ways in which accounting affects organizations, institutions, communities, professions, and everyday life. Diverse in its reach, this Handbook campaigns for the need to reconsider our understanding of what accounting is and crucially, what it can become.

Zusammenfassung: This is an open access book. The International Conference on Accounting, Management, and Economics (ICAME) is an annual agenda organized by the Faculty of Economics and Business, Hasanuddin University. In 2023, we would like to introduce to you the 8th ICAME with the current theme entitled "Establishing Inclusive Economy and Business". SUB THEME Development Economics Public Economics Financial Accounting Management Accounting Finance and Investment Sustainability Business Corporate Governance Human Capital Islamic Economics Other Related; Accounting, Management, Economics Issues We hope that our conference can add discussions and information from various research towards the discourse of new economic policy in the post-pandemic era. This activity also became an important agenda in publishing scientific papers by academics and became a positive contribution to mapping Indonesia's future development. Therefore, we would like to invite academics, practitioners, researchers to contribute to the development of economic and business management research through participating in the 8th of ICAME. Thank you for your participation and we look forward to meeting you at the conference

This book takes into consideration the development of different forms of populism in various countries with democratic political systems over the past two decades. Despite the diversity existing between current populisms, common elements have emerged: the tendency to diminish the role of political representation, the centrality of the "charismatic leader," the nationalistic idealization of "people" that undermine international agreements. How do these phenomena affect the instruments, rules, and culture of democracy? Why does populism receive strong acclaim? How can leaders respond to the real needs that can be at the basis of populisms without abandoning democratic principles? Using an interdisciplinary approach which emphasizes accountability and responsibility, this book addresses these and other issues facing current and future corporate leaders. The chapters offer suggestions on how to choose between major worthy causes, how to effectively measure the outcomes of social responsible action, and how to navigate the challenges of accountability. Providing practical tools to combat the root of populism in business and community, this book is intended for practitioners, researchers, and students of business and management, politics, and other related disciplines such as public administration, social science, and the humanities.