Globalisation and Contextual Factors in Accounting


Book Description

This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,




Res Gestae Divi Augusti


Book Description




Development


Book Description

What is development -- How does development happen? -- Why are some countries rich and others poor? -- What can be done to accelerate development? -- The evolution of development aid -- Sustainable development -- Globalization and development -- The future of development.




The SAGE Handbook of Globalization


Book Description

Global studies is a fresh and dynamic discipline area that promises to reinvigorate undergraduate and postgraduate education in the social sciences and humanities. In the Australian context, the interdisciplinary pedagogy that defines global studies is gaining wider acceptance as a coherent and necessary approach to the study of global change. Through the Global Studies Consortium (GSC), this new discipline is forming around an impressive body of international scholars who define their expertise in global terms. The GSC paves the way for the expansion of global studies programs internationally and for the development of teaching and research collaboration on a global scale. Mark Juergensmeyer and Helmut Anheier’s forthcoming Encyclopaedia of Global Studies with SAGE is evidence of this growing international collaboration, while the work of Professor Manfred Steger exemplifies the flourishing academic literature on globalization. RMIT University’s Global Cities Institute represents a substantial institutional investment in interdisciplinary research into the social and environmental implications of globalization in which it leads the way internationally. Given these developments, the time is right for a book series that draws together diverse scholarship in global studies. This Handbook allows for extended treatment of critical issues that are of major interest to researchers and students in this emerging field. The topics covered speak to an interdisciplinary approach to the study of global issues that reaches well beyond the confines of international relations and political science to encompass sociology, anthropology, history, media and cultural studies, economics and governance, environmental sustainability, international law and criminal justice. Specially commissioned chapters explore diverse subjects from a global vantage point and all deliberately cohere around core "global" concerns of narrative, praxis, space and place. This integrated approach sets the Handbook apart from its competitors and distinguishes Global Studies as the most equipped academic discipline with which to address the scope and pace of global change in the 21st century.




Globalisation of Accounting Standards


Book Description

In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.




The Oxford Handbook of Professional Service Firms


Book Description

The Oxford Handbook of Professional Service Firms discusses firms providing services in the traditional professions such as law, accounting, and architecture as well as newer sectors such as, management consulting, advertising, and engineering. It provides a critical overview of contemporary research on PSFs, and suggests avenues of future inquiry.




The Impact of Globalization on International Finance and Accounting


Book Description

This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting.




Management Education for Global Leadership


Book Description

An individual’s success as a manager is largely dependent on the effectiveness of the training and education they received. However, as new technologies and management techniques emerge within the field, it becomes necessary to evaluate ways to optimize management education programs. Management Education for Global Leadership examines the complexities and challenges present in improvising the learning process in education programs. Highlighting real-life experiences, theoretical concepts, and practical applications within the field, as well as the role of information technologies in management education and training programs, this publication is a critical reference for scholars, practitioners, policy makers, students, politicians, and managers.




Diverse Development Paths and Structural Transformation in the Escape from Poverty


Book Description

The book discusses different possibilities for, and obstacles to, economic development in lower income countries in Asia, Latin America, and Sub-Saharan Africa. It asks what lessons can be learned from previous success cases and assesses whether the growth of developing countries over the last decades can be sustained. It pays attention to actual processes of development over the long-term to shed light on prospects for global development today.




Internationalizing the Curriculum


Book Description

The drive to internationalize higher education has seen the focus shift in recent years towards its defining element, the curriculum. As the point of connection between broader institutional strategies and the student experience, the curriculum plays a key role in the success or failure of the internationalization agenda. Yet despite much debate, the role and power of curriculum internationalization is often unappreciated. This has meant that critical questions, including what it means and how it can be achieved in different disciplines, have not been consistently or strategically addressed. This volume breaks new ground in connecting theory and practice in internationalizing the curriculum in different disciplinary and institutional contexts. An extensive literature review, case studies and action research projects provide valuable insights into the concept of internationalization of the curriculum. Best practice in curriculum design, teaching and learning in higher education are applied specifically to the process of internationalizing the curriculum. Examples from different disciplines and a range of practical resources and ideas are provided. Topics covered include: why internationalize the curriculum?; designing internationalized learning outcomes; using student diversity to internationalize the curriculum; blockers and enablers to internationalization of the curriculum; assessment in an internationalized curriculum; connecting internationalization of the curriculum with institutional goals and student learning. Internationalizing the Curriculum provides invaluable guidance to university managers, academic staff, professional development lecturers and support staff as well as students and scholars interested in advancing theory and practice in this important area.