Accounting and Social Theory

An introduction


Author: Lisa Jack

Publisher: Routledge

ISBN: 1317328302

Category: Business & Economics

Page: 144

View: 3750

Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.

An Introduction to Modern Financial Reporting Theory


Author: Brian A Rutherford

Publisher: SAGE

ISBN: 9780761966074

Category: Business & Economics

Page: 179

View: 9554

This book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance.

The Theory, Principles and Management of Taxation

An introduction


Author: Jane Frecknall-Hughes

Publisher: Routledge

ISBN: 1135085757

Category: Business & Economics

Page: 148

View: 3168

There are many practical textbooks explaining how taxation is applied and calculated but few ever deal thoroughly with the theory behind the practice. This book concisely addresses the principles and theories behind taxation in an accessible and internationally relevant way. It encourages readers to think through and develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses background issues, fundamental principles and emerging topics such as: the philosophy and history of taxation; types of taxation; and international issues, including double taxation treaties, residence and transfer prices. This text is essential reading for students of taxation and provides a valuable introduction for students of business, finance and accounting.

An introduction to law and social theory


Author: Reza Banakar,Max Travers

Publisher: Hart Pub


Category: Law

Page: 367

View: 2642

Although most law schools recognize the value of introducing students to a broader sociological perspective on law, this usually falls short of a full engagement with sociology as an academic discipline. This book introduces a wide range of sociological traditions, and how they can be used in investigating law and legal institutions. The book is organized into six sections on classical sociology of law, structural functionalism and systems theory, critical approaches, interpretive approaches, postmodernism, and pluralism and globalization, and a conclusion that discusses the relationship between law and sociology. Each of the chapters is written by a specialist who reviews the literature, and discusses how the approach can be used in researching different topics.

International Accounting and Transnational Decisions


Author: S. J. Gray

Publisher: Butterworth-Heinemann

ISBN: 1483135683

Category: Business & Economics

Page: 512

View: 9488

International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.

Methodological Issues in Accounting Research

Theories, Methods and Issues


Author: Zahirul Hoque

Publisher: Spiramus Press Ltd

ISBN: 9781904905134

Category: Business & Economics

Page: 538

View: 4853

A major problem confronting a researcher is which theoretical perspective is considered most apt. This book provides a good guideline as to why and how to choose a particular theory or method to study an organizational phenomenon such as accounting. The contributors to this collection are world-renowned in their respective field. Each chapter documents the latest research in accounting and control systems. The book is primarily intended for research students and academic researchers in the areas of accounting and practices in organizations. The book can also be used for undergraduate and postgraduate accounting methodology courses, and research organizations/consulting firms in the accounting and business field.

The Japanese Style of Business Accounting


Author: Shyam Sunder,Hidetoshi Yamaji

Publisher: Greenwood Publishing Group

ISBN: 9781567202199

Category: Business & Economics

Page: 268

View: 1684

In this unique volume, a Japanese and U.S. editor have collaborated to bring an understanding of Japanese accounting practices, perspectives, and implications to the English speaking audience. The 14 chapters of this book take a sweeping view of accounting, covering methods, data, theories, and comparisons. Institutionalism has been a major force in accounting thinking in the United States as well as Japan. The influence of Marxian theory on Japanese accounting, and social science thinking remains vastly underappreciated in the United States. A direct comparison of Japanese and U.S. factor markets, and Korean and German accounting practices also reveals additional important differences.

Accounting Theory, 3E


Author: L S Porwal

Publisher: Tata McGraw-Hill Education

ISBN: 9780074638200

Category: Accounting

Page: 510

View: 6589

The Theory Of Social And Economic Organization


Author: Max Weber

Publisher: Simon and Schuster

ISBN: 1439188874

Category: Social Science

Page: 448

View: 6545

This book is an introduction to Max Weber’s ambitious comparative study of the sociological and institutional foundations of the modern economic and social order. In this work originally published in German in 1920, Weber discusses the analytical methods of sociology and, at the same time, presents a devastating critique of prevailing sociological theory and of its universalist, determinist underpinnings. None of Weber’s other writings offers the reader such a grasp of his theories; none displays so clearly his erudition, the scope of his interests, and his analytical powers.

The Sociological Quest

An Introduction to the Study of Social Life


Author: Evan Willis

Publisher: Rutgers University Press

ISBN: 9780813523675

Category: Social Science

Page: 147

View: 1969

Beginning a course in sociology can be a daunting experience. Evan Willis's engaging "primer" smoothes the path for introductory students, guiding them through the complex ideas of Durkheim, Weber, Marx, and Mills. By reading about events on a national and international level that have shaped their own lives and the societies in which they live, students will learn in a meaningful way what it means to have a "sociological imagination." Willis explains the distinction between concepts like social and sociological, cultural and historical, micro and macro, and theory and method with a humor and clarity that will encourage students to delve deeper into the field. The Sociological Quest has been a must-read for students since the publication of the first edition in 1993. This expanded and revised third edition, which features examples from current events on both a national and international level, will have a permanent place on the syllabus of any introductory course in sociology.

Planning Theory

From the Political Debate to the Methodological Reconstruction


Author: Franco Archibugi

Publisher: Springer Science & Business Media

ISBN: 9788847006966

Category: Political Science

Page: 126

View: 7230

Planning Theory expresses a sound unease about the direction taken by the current analysis and criticism of planning experiences. To oppose the debate that freezes planning as a permanently declining engagement, this book aims to identify the essential guidelines of a re-launch of planning processes and techniques, configuring a kind of neo-discipline. This builds upon a multi-disciplinary integration - never seen and experimented with until now.

Social Compliance Accounting

Managing Legitimacy in Global Supply Chains


Author: Muhammad Azizul Islam

Publisher: Springer

ISBN: 3319099973

Category: Business & Economics

Page: 133

View: 5340

This book covers key discussions involving major US and European multinational companies (MNCs) that source products from suppliers in developing countries. Due to the transfer of production from developed to developing nations, there is an urgent need to establish social compliance as a new form of Corporate Social Responsibility (CSR) and a means by which MNCs can meet expected social standards. The cases described are internationally relevant and can be seen to reflect or represent the behavior of many MNCs and their suppliers in developing nations. The discussion offers essential insights into how different levels of social compliance risk and pressure (including broader stakeholder concerns) move managers to adopt or embrace particular social compliance accounting, reporting and auditing strategies. The book will help readers to understand the major concerns, challenges and dilemmas faced by management in the supply chains of MNCs, and proposes measures that can be taken to resolve those dilemmas. Most importantly, it develops a systematic method of assessing the social compliance performance of suppliers to MNCs. This includes highly detailed accounts of the social compliance performance of suppliers within the clothing industry (in a developing nation) that supply goods to the extensive US and European markets. The book offers a valuable guide, not only for corporate managers but also for practitioners, researchers, academics, and undergraduate and postgraduate business students.

Financial Accounting

Practice and Principles


Author: Jan Bebbington,Rob Gray,Richard Laughlin

Publisher: Cengage Learning EMEA

ISBN: 9781861527714

Category: Business & Economics

Page: 452

View: 2933

The successful systems based formula for teaching financial accounting that gained such academic acclaim in its first and second editions, is back! Financial Accounting remains the student’s favourite! The third edition is more streamlined, more user friendly and even more accessible. An in-depth, worked example from an actual partnership, brings alive for students the accounting issues involved in partnerships, a required topic of accreditation. Financial Accounting is based on a threefold approach: an organizational flow-model is used to locate financial accounting in its organizational context; this model is then used to derive a systematic logical approach to financial accounting and the construction of the financial statements; and the text attempts to forge a firm link between the traditional diet of introductory financial accounting and the wider issues of accounting theory. Financial Accounting is the ideal text for undergraduate Accounting students.

Relations and Representations

An introduction to the philosophy of social psychological science


Author: John D. Greenwood

Publisher: Psychology Press

ISBN: 1317559282

Category: Psychology

Page: 190

View: 1452

What is the nature of social psychological science? What does a realist approach to human behaviour offer? Originally published in 1991, this lucid introduction to the philosophy of social psychological science takes a new and original approach to the subject. The author repudiates traditional empiricist and hermeneutical accounts, advancing instead a realist philosophy of social psychological science that maintains objectivity while at the same time stressing the social dimensions of mind and action. The author provides novel perspectives on the problems and potential of those sciences concerned with human behaviours that are constituted as meaningful actions by their social relational, and representational dimensions. He focuses in particular on the social identity of human actions and psychological states, on the objectivity of theoretical description and causal explanation, and on the role of experimentation. This approach, aimed at reconciling our scientific interest with our human intuitions, results in a richer conception of social psychological theory and phenomena than was found in most contemporary theoretical accounts. A stimulating and thought-provoking text, this title will still be of special value to students and teachers of psychology, sociology, anthropology and philosophy.

Managing and Organizations

An Introduction to Theory and Practice


Author: Stewart R Clegg,Martin Kornberger,Tyrone Pitsis

Publisher: SAGE

ISBN: 1473943787

Category: Business & Economics

Page: 712

View: 4838

Get 12 months FREE access to an interactive eBook* when you buy the paperback (Print paperback version only) 'Already a classic in its field, Managing and Organizations’ success among teachers and students reflects its comprehensiveness and accuracy. A great handbook from which to teach management’ - Dr Jose Bento da Silva, University of Warwick A realist's guide to management, the authors capture the complex life of organizations, providing not only an account of theories, but also an introduction to their practice with examples from everyday life and culture discussing the key themes and debates along the way. Intended as a 'travel guide' to the world of management, the content contains reliable maps of the terrain, critical viewpoints, with ways forward outlined, and an exploration of the nooks, crannies and byways whilst still observing the main thoroughfares. This is a resource that will help navigate this world, encouraging the reader to explore not only the new, exciting and brilliant aspects, but also some dark sides as well. The new edition includes: A new chapter on "Organizational Conflict" Revised case studies examining key organizational issues and exploring diverse scenarios. Even more examples and cases throughout covering the most current examples from the business world – e.g. Airbnb, Uber, Spotify. A free interactive eBook* featuring author videos, web-links to news articles and Ted Talks, multiple choice questions, flashcards, SAGE journal articles and other relevant links, allowing access on the go and encouraging learning and retention whatever the reading or learning style. Suitable for students studying Organisational Behaviour, Managing People in Organisations and Introductory Management courses taking an Oorganisational Behaviour slant. (*interactivity only available through Vitalsource eBook)

An Introduction to Law and Regulation

Text and Materials


Author: Bronwen Morgan,Karen Yeung

Publisher: Cambridge University Press

ISBN: 1139461362

Category: Law

Page: N.A

View: 9439

In recent years, regulation has emerged as one of the most distinct and important fields of study in the social sciences, both for policy-makers and for scholars who require a theoretical framework that can be applied to any social sector. This timely textbook provides a conceptual map of the field and an accessible and critical introduction to the subject. Morgan and Yeung set out a diverse and stimulating selection of materials and give them context with a comprehensive and critical commentary. By adopting an interdisciplinary approach and emphasising the role of law in its broader social and political context, it will be an invaluable tool for the student coming to regulation for the first time. This clearly structured, academically rigorous title, with a contextualised perspective, is essential reading for all students of the subject.

Inflation Accounting

An Introduction to the Debate


Author: Geoffrey Whittington

Publisher: Cambridge University Press

ISBN: 9780521270557

Category: Business & Economics

Page: 243

View: 6267

Describes the theoretical and practical aspects of alternative methods of inflation accounting. Simple numerical examples enable the reader to evaluate the relative practical solutions to the inflation-accounting problem now being implemented in the U.K., U.S., and throughout the English-speaking world.

Business in Context

An Introduction to Business and Its Environment


Author: David Needle

Publisher: Cengage Learning EMEA

ISBN: 9781861529923

Category: Business & Economics

Page: 646

View: 2370

Business in Context 4e provides an introduction to the business environment and the key functions of business placed within a managerial, organizational and environmental context. Offering a dynamic and contemporary global perspective on business, key issues are debated and supported by practical cases from well-known international companies. The latest edition of David Needle?s best-selling functional business environment text has been thoroughly revised and rewritten, with expanded coverage of management, new chapters on globalization and ethics, new cases, improved pedagogy and text design, and increased web support for the lecturer and student. Business in Context 4e provides an introduction to the business environment and the key functions of business placed within a managerial, organizational and environmental context. Offering a dynamic and contemporary global perspective on business, key issues are debated and supported by practical cases from well-known international companies. The latest edition of David Needle?s best-selling functional business environment text has been thoroughly revised and rewritten, with expanded coverage of management, new chapters on globalization and ethics, new cases, improved pedagogy and text design, and increased web support for the lecturer and student.

Inside Accounting

The Sociology of Financial Reporting and Auditing


Author: Dr David Leung

Publisher: Gower Publishing, Ltd.

ISBN: 1409460339

Category: Business & Economics

Page: 158

View: 6316

Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. Addressing issues in both internal management accounting, such as budgeting, performance evaluation, and control, as well as external financial accounting, such as book keeping, monthly/year end accounts and auditing, David Leung focuses on how people classify transactions, make professional judgments and use computer software for accounting, and prepare for and facilitate the auditing process. He also looks at accountancy training and the impact of people's affiliations to the accounting profession or other professions on their accounting and on their perceptions of financial statements. Other contingent or contextual factors that influence the choice of accounting method, such as time pressure, reward structures, management authority and institutions are also considered. David Leung's research employs an innovative blend of theory and practice that redresses the imbalance between ethnographic studies of financial accounting, and management accounting and helps close the gap between the academic curriculum and the experiences of practitioners. His research leads the author to conclude that no act of accounting classification is ever indefeasibly correct; that the accounting community's institutions and authority are central to the accounting process and to the 'truth and fairness' of accounting numbers; that accounting training involves extensive use of learning by doing; and that both accountants and non-accounting managers have goals and interests that often result in no better than 'good enough' accounting. This book will appeal to accounting and finance professionals and academics in finance, as well as to sociologists and academic researchers interested in research methods and science studies.

Foucault's New Domains


Author: Mike Gane,Terry Johnson

Publisher: Routledge

ISBN: 1134883366

Category: Social Science

Page: 240

View: 3360

This major collection brings Foucault's later work into sharp focus and illustrates some of the ways in which it is informing developments in the social sciences. Concise, clear and wide-ranging it provides an essential accessory to the understanding one of the key thinkers in the twentieth century.