Inside the Mind of the Entrepreneur


Book Description

This book connects entrepreneurship and psychology research by focusing on the personality dimensions of entrepreneurs, entrepreneurial cognition, entrepreneurial leadership, and gender behavior. It features state of the art interdisciplinary research offering a unified perspective on entrepreneurial psychology. Individual chapters address advances related to entrepreneurial intentions, complexity management, personality psychology, intrapreneurial behavior, entrepreneurial communities and demographic changes, among others. Laboratory experiments that study entrepreneurial behavior round out the coverage.




Links Between Business Accounting and National Accounting


Book Description

This publication is one of a series of handbooks prepared by the United Nations Statistics Division (UNSD) to help countries, particularly developing countries, implement the 1993 system of national accounts (SNA). It attempts to cover the conceptual and practical aspects of linking business accounts to national accounts through countries' experiences. The handbook aims to provide a general guide to business accounts and the possibility of linking items in them to SNA concepts allowing for local rules and regulations. It cannot provide a set of concrete and detailed international guidelines due to the diversity of business account standards among countries and the extent to which business accounts are made available to statisticians. The main target audiences for this handbook are staff responsible for the compilation of national accounts although it is also a useful reference tool for those who prepare statistics for the preparation of national accounts.




Artificial Intelligence in Accounting and Auditing


Book Description

A study of artificial intelligence in accounting and auditing. Topics addressed include: expert systems for audit tasks; REA accounting database evolution; fuzzy logic - treating the uncertainty in expert systems; bankruptcy prediction via a recursive partitioning model; and more.




Accounting and Corporate Reporting


Book Description

We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".




Management Accounting


Book Description

AUDIENCE: For upper level undergraduate and MBA Management Accounting courses. APPROACH: Atkinson is a managerially-oriented book that focuses on both quantitative and qualitative aspects of classical and contemporary managerial accounting. COMPETITORS: Garrison, MH;







Water, Agriculture and the Environment in Spain: can we square the circle?


Book Description

"The world water problems are a due to bad governance, not to physical water scarcity." This book is inspired by this statement and explores whether it holds in a specific country, Spain, where climatic conditions – Spain is one of the most arid countries of the European Union - would fully justify saying that water problems are due to physical water scarcity. The metrification of water uses and their monetary value is a first important step in understanding how reallocation of water among users could help mitigating many of current water problems in Spain. However, water reallocation among users or from users to nature is far from simple. Initiatives portrayed as the solution to the water governance ‘jigsaw’ – e.g. water trade, improved water use efficiency, users collective action, public participation – are not free of difficulties and shortcomings. The book explores the growing need for maintaining Spain’s natural capital and the human component of water governance – people’s needs, wishes, (vested) interests, aspirations – that often determine the result of decisions and, sometimes, lead water management to a deadlock. This book takes a step forward in showing a more complex - and also closer to reality - picture of water governance in Spain.




Decolonizing Science in Latin American Art


Book Description

Projects that bring the ‘hard’ sciences into art are increasingly being exhibited in galleries and museums across the world. In a surge of publications on the subject, few focus on regions beyond Europe and the Anglophone world. Decolonizing Science in Latin American Art assembles a new corpus of art-science projects by Latin American artists, ranging from big-budget collaborations with NASA and MIT to homegrown experiments in artists’ kitchens. While they draw on recent scientific research, these art projects also ‘decolonize’ science. If increasing knowledge of the natural world has often gone hand-in-hand with our objectification and exploitation of it, the artists studied here emphasize the subjectivity and intelligence of other species, staging new forms of collaboration and co-creativity beyond the human. They design technologies that work with organic processes to promote the health of ecosystems, and seek alternatives to the logics of extractivism and monoculture farming that have caused extensive ecological damage in Latin America. They develop do-it-yourself, open-source, commons-based practices for sharing creative and intellectual property. They establish critical dialogues between Western science and indigenous thought, reconnecting a disembedded, abstracted form of knowledge with the cultural, social, spiritual, and ethical spheres of experience from which it has often been excluded. Decolonizing Science in Latin American Art interrogates how artistic practices may communicate, extend, supplement, and challenge scientific ideas. At the same time, it explores broader questions in the field of art, including the relationship between knowledge, care, and curation; nonhuman agency; art and utility; and changing approaches to participation. It also highlights important contributions by Latin American thinkers to themes of global significance, including the Anthropocene, climate change and environmental justice.