As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.

Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

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.

The Routledge Companion to Arts Management contains perspectives from international scholars, educators, consultants, and practitioners sharing opinions, exploring important questions, and raising concerns about the field. The book will stimulate conversations, foster curiosity, and open pathways to different cultural, philosophical, ideological, political, national, and generational insights. Four broad thematic areas are used to organize current topics in the field of arts and culture management. Part I introduces a mixture of perspectives about the history and evolution of the practice and study of arts management, the role of arts managers, and how arts management is being impacted by the digital age. Part II focuses on the dynamics of entrepreneurship, change processes, and leadership practices. Part III includes globally focused topics on cultural policy, cultural rights, and community building. Part IV examines a sampling of topics related to functional activities that are common to arts and culture organizations around the world such as marketing, planning, increasing diversity, hiring, fundraising, and sustainability. This book builds a comprehensive understanding of what arts management can mean in an international context creating an essential resource for students, scholars and reflective practitioners involved at the intersection of business and the arts.

An important reference work on a practice that is needed more than ever in a VUCA world, this book helps readers understand the importance of responsible and constructive practices and behavior in leadership. The broad approach to inclusive leadership presented in this volume highlights correlations between inclusive leadership and myriad issues, qualities, and circumstances that serve as foundations or impact factors on it. Some contributors review contemporary concepts and challenges such as change, innovation, the bottom line, sustainability, and performance excellence against inclusive leadership. Other contributors reflect on critical practices and qualities, such as trust, passion, ethics, spirituality, and empathy, and their relationships with inclusive leadership. A range of religious and spiritual influences are also evaluated in the context of inclusive leadership, such as (but not limited to) Buddhism, Taoism, Hinduism, Jainism, and Christianity. Postgraduate students, instructors, and coaches will appreciate this comprehensive look at inclusive leadership, which has become an urgent concept to be internalized and practiced by all, regardless of positions, possessions, locations, or generations.

The Routledge Companion to Career Studies is an in-depth reference for researchers, students, and practitioners looking for a comprehensive overview of the state of the art of career studies. Split into five parts, the volume looks at major areas of research within career studies and reflects on the latest developments in the areas of theory, empirical studies, and methodology. The book's five parts cover (1) major theoretical and methodological debates and approaches to studying careers; (2) careers as dynamic, ongoing processes covering such issues as time, shaping careers, career outcomes and patterns, and the forces shaping careers; (3) the local, national, and global context of careers, (4) implementing career research to design practical interventions in areas such as education, counseling, and national policy; and (5) a commentary on the current state of career scholarship and its future development as represented in this volume, by founding scholars in the field. This book will be a sourcebook for scholars studying careers, research students intending to take up the study of careers, and anyone – scholars and practitioners – with an interest not only in understanding careers, the factors shaping them and where they lead, but also in how this understanding might be used in practice.

Over the past three decades or so, the nonprofit, voluntary, or third sector has undergone a major transformation from a small cottage industry to a major economic force in virtually every part of the developed world as well as elsewhere around the globe. Nonprofit organizations are now major providers of public services working in close cooperation with governments at all levels and increasingly find themselves in competition with commercial firms across various social marketplaces. This transformation has come with ever-increasing demands for enhancing the organizational capacities and professionalizing the management of nonprofit institutions. The Routledge Companion to Nonprofit Management is the first internationally focused effort to capture the full breadth of current nonprofit management research and knowledge that has arisen in response to these developments. With newly commissioned contributions from an international set of scholars at the forefront of nonprofit management research, this volume provides a thorough overview of the most current management thinking in this field. It contextualizes nonprofit management globally, provides an extensive introduction to key management functions, core revenue sources and the emerging social enterprise space, and raises a number of emerging topics and issues that will shape nonprofit management in future decades. As graduate programs continue to evolve to serve the training needs in the field, The Routledge Companion to Nonprofit Management is an essential reference and resource for graduate students, researchers, and practitioners interested in a deeper understanding of the operation of the nonprofit sector.

There is increasing interest in accounting issues in China. Despite a relatively short history, China's stock market is the world's second largest. This growth has been accompanied by increasing demand for accounting information alongside reforms of accounting and auditing rules, as international investors have paid increasing attention to investment opportunities in this dynamic and energetic country with a large population and economic growth potentials. Despite this, at present there are few books which offer students, academics and practitioners a comprehensive guide to current accounting issues in China. The Routledge Companion to Accounting in China fills this important gap in the literature. The volume is organized in six thematic sections which cover capital market and corporate finance, financial accounting, managerial accounting, auditing, taxation and internal controls. The structure is intended to reflect the increasing diversity of contemporary accounting issues in China, including a balanced overview of current knowledge, identifying issues and discussing relevant debates. This book is a prestigious reference work which offers students, academics and practitioners an introduction to current accounting issues in the emerging market of China.

The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.

This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.