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Routledge Studies in Accounting


About the Series

This series explores the roles of Accounting and Accounting theory in the modern world. The series examines research in accounting thought, practice, auditing, principles and ethics as well as international standards and regulation setting. Examining private, public and non-profit sectors, Routledge Studies in Accounting, seeks to advance the scholarly debate by providing cutting edge and insightful research

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Institutions and Accounting Practices after the Financial Crisis: International Perspective

Institutions and Accounting Practices after the Financial Crisis: International Perspective

1st Edition

Victoria Krivogorsky
January 28, 2019

Financial globalization paired with the relaxation of constraints on capital flows between countries before the 2008 crisis, increased merger activities among the World’s largest stock exchanges. The financial crisis of 2008 had a severe impact on the development of equity markets, corporate...

Managerial Accountant’s Compass: Research Genesis and Development

Managerial Accountant’s Compass: Research Genesis and Development

1st Edition

Gary R. Oliver
October 08, 2018

  This is the first detailed view of the managerial accountant’s role and responsibilities in organization setting. Its aim is to foster role development: the opportunity to work at an advanced level of practice. Accounting studies develop technical skills associated with topics, and,...

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control

1st Edition

Anna-Karin Stockenstrand, Fredrik Nilsson
August 23, 2018

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a...

Public Sector Accounting, Accountability and Governance: Globalising the Experiences of Australia and New Zealand

Public Sector Accounting, Accountability and Governance: Globalising the Experiences of Australia and New Zealand

1st Edition

Robyn Pilcher, David Gilchrist
July 23, 2018

Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New...

A History of Corporate Financial Reporting in Britain

A History of Corporate Financial Reporting in Britain

1st Edition

John Richard Edwards
July 04, 2018

  A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the...

Brand Valuation

Brand Valuation

1st Edition

Luc Paugam, Paul André, Henri Philippe, Roula Harfouche
June 08, 2018

In the new economy where value drivers are shifting from tangible to intangibles resources, brands are the most familiar asset. They are well known by consumers, perceived as a critical component of enterprise value and often motivate large mergers and acquisitions. Yet, brands are a complex...

Fraud in Financial Statements

Fraud in Financial Statements

1st Edition

Julie E. Margret, Geoffrey Peck
June 08, 2018

As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and...

Accounting, Innovation and Inter-Organisational Relationships

Accounting, Innovation and Inter-Organisational Relationships

1st Edition

Martin Carlsson-Wall, Håkan Håkansson, Kalle Kraus, Johnny Lind, Torkel Strömsten
April 30, 2018

Successful innovation is a true challenge and especially when today’s companies are intertwined in close inter-organisational relationships and networks with e.g. customers and suppliers. Research has indicated that accounting can play important roles in such innovation processes, but there is...

Auditing Theory

Auditing Theory

1st Edition

Ian Dennis
April 27, 2018

Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that...

International Classification of Financial Reporting: Third Edition

International Classification of Financial Reporting: Third Edition

1st Edition

Christopher Nobes
February 12, 2018

Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial...

The Role of the Management Accountant: Local Variations and Global Influences

The Role of the Management Accountant: Local Variations and Global Influences

1st Edition

Lukas Goretzki, Erik Strauss
September 20, 2017

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...

Interventionist Management Accounting Research: Theory Contributions with Societal Impact

Interventionist Management Accounting Research: Theory Contributions with Societal Impact

1st Edition

Petri Suomala, Jouni Lyly-Yrjänäinen, Teemu Laine, Falconer Mitchell
September 14, 2017

Interventionist research has been proposed as one way of increasing societal impact of management accounting (MA) research. However, there are no guidelines regarding what sort of phenomena would be the most suitable ones to be studied using research interventions. This book builds on top of the...

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