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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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Earnings Management and Corporate Finance The Importance of Transparent Financial Reporting

Earnings Management and Corporate Finance: The Importance of Transparent Financial Reporting

1st Edition

Forthcoming

Edited By Joanna Lizińska, Marzena Remlein, Leszek Czapiewski
August 12, 2024

In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely ...

Accounting, Accountability and Crisis Management Lessons from Italy's Pandemic Response

Accounting, Accountability and Crisis Management: Lessons from Italy's Pandemic Response

1st Edition

Forthcoming

Edited By Ericka Costa, Massimo Contrafatto, Lee Parker
August 01, 2024

Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries. Italy was one of the earliest countries to be ...

Artificial Intelligence in Accounting Organisational and Ethical Implications

Artificial Intelligence in Accounting: Organisational and Ethical Implications

1st Edition

Forthcoming

Edited By Othmar M. Lehner, Carina Knoll
May 27, 2024

Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. However, research on the societal implications of the widespread and partly unregulated use of AI and Big Data in several industries remains scarce despite salient and ...

Strategic Pricing and Management Accounting

Strategic Pricing and Management Accounting

1st Edition

Forthcoming

By David Dugdale
May 27, 2024

Management accountants should have a key role to play in developing and executing pricing strategy and policy. However, their historical focus on costing and operations means that their potential as business partners with marketing and sales professionals is easily overlooked. This book focuses on ...

The Financial Reporting Quality of Public Companies The Cultural Dimension

The Financial Reporting Quality of Public Companies: The Cultural Dimension

1st Edition

Forthcoming

By Katarzyna Mokrzycka-Kogut
May 27, 2024

The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting ...

Accounting for Healthcare The Digital Transition to Value-Based Healthcare

Accounting for Healthcare: The Digital Transition to Value-Based Healthcare

1st Edition

Forthcoming

Edited By Gillian Vesty, Miia Jansson, Tarek Rana, Kerryn Butler-Henderson
April 24, 2024

In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide ...

Quality Management and Accounting in Service Industries A New Model of Quality Cost Calculation

Quality Management and Accounting in Service Industries: A New Model of Quality Cost Calculation

1st Edition

By Wojciech Sadkowski, Piotr Jedynak
January 29, 2024

The process of globalisation in world markets, and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain ...

Financial Reporting for Islamic Financial Institutions Accounting Standards, Interpretation and Application

Financial Reporting for Islamic Financial Institutions: Accounting Standards, Interpretation and Application

1st Edition

By Abdul Rauf Mahar, Ayesha Bhatti, Muhammad Junaid Ashraf, Asfand Zubair Malik
January 19, 2024

Mainstream accounting rules, namely International Financial Reporting Standards (IFRS), used in conventional banking, employ financial logics and principles which are at odds with Shariah and therefore unsuitable for reporting the results of Islamic banks. The book is an effort to explain the ...

Integrated Reporting and Performance Measurement Systems

Integrated Reporting and Performance Measurement Systems

1st Edition

By Bogusława Bek-Gaik, Anna Surowiec
November 15, 2023

Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting ...

Auditing Transformation Regulation, Digitalisation and Sustainability

Auditing Transformation: Regulation, Digitalisation and Sustainability

1st Edition

Edited By Jan Marton, Fredrik Nilsson, Peter Öhman
August 25, 2023

This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth ...

The UK Accounting Standards Board, 1990-2000 Restoring Honesty and Trust in Accounting

The UK Accounting Standards Board, 1990-2000: Restoring Honesty and Trust in Accounting

1st Edition

By David Tweedie, Allan Cook, Geoffrey Whittington
July 28, 2023

In the late 1980s, financial accounting in Britain was in disarray. ‘Creative’ accounting was rife. The authority of the industry’s standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for ...

Accounting and Auditing Standards for Islamic Financial Institutions

Accounting and Auditing Standards for Islamic Financial Institutions

1st Edition

By Mohd Ma'Sum Billah
May 31, 2023

While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and ...

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