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
Institutions and Accounting Practices after the Financial Crisis: International Perspective
Fraud in Financial Statements
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...
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,...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...