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
By Andrea Beretta Zanoni
April 22, 2014
This book provides an illuminating analysis of Internally Generated Goodwill from a strategic point of view. The author launches his strategic analysis from a foundational understanding of Internally Generated Goodwill as determined largely in relationship to intangible resources and...
Edited
By Håkan Håkansson, Kalle Kraus, Johnny Lind
April 09, 2014
Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company ...
Edited
By Stewart Leech, Louis Goldberg
March 31, 2014
This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of...
By Mahmoud Ezzamel
February 14, 2014
This book draws on ancient Egyptian inscriptions in order to theorize the relationship between accounting and order. It focuses especially on the performative power of accounting in producing and sustaining order in society. It explores how accounting intervened in various domains of the ancient ...
By John Flower
July 27, 2012
Accounting and Distributive Justice challenges the basic assumptions on which the current practice of financial reporting is based. It argues that the objective of financial reporting should be to contribute to the achievement of distributive justice and not the optimal allocation of resources as ...
By Indra Abeysekera
March 13, 2012
This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR ...
By Julie E. Margret
December 22, 2011
This book examines the notion of solvency at law and in accounting; and reveals inconsistent ways of determining solvency therein. Solvency is a critical commercial financial attribute. Quantifying solvency has been of concern to many across time, particularly with regard to business continuity. ...