The Routledge Companion to Accounting Communication


Book Description

One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.




The Routledge Companion to Accounting Communication


Book Description

One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.




The Routledge Companion to Marketing History


Book Description

The Routledge Companion to Marketing History is the first collection of readings that surveys the broader field of marketing history, including the key activities and practices in the marketing process. With contributors from leading international scholars working in marketing history, this companion provides nine country-specific histories of marketing practice as well as a broad analysis of the field, including: the histories of advertising, retailing, channels of distribution, product design and branding, pricing strategies, and consumption behavior. While other collections have provided an overview of the history of marketing thought, this is the first of its kind to do so from the perspective of companies, industries, and even whole economies. The Routledge Companion to Marketing History ranges across many countries and industries, engaging in substantive detail with marketing practices as they were performed in a variety of historical periods extending back to ancient times. It is not to be missed by any historian or student of business.




The Routledge Companion to Accounting History


Book Description

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.




The Routledge Companion to Accounting, Reporting and Regulation


Book Description

Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.




The Routledge Companion to Accounting Education


Book Description

Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.




The Routledge Companion to Accounting and Risk


Book Description

To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts. Key themes such as corporate governance, trust, uncertainty and climate change are covered by a global array of contributing scholars. These contributions are divided into four areas: The broader aspects of risk and risk management Risk in financial reporting Risk in management accounting Risk monitoring The book is supported by a series of illustrative case studies which help to bring together theory and practice. With its wealth of examples and analyses, this volume provides essential reading for students, scholars and practitioners charged with understanding diverse facets of risk in the context of accounting in the business world.




The Routledge Companion to Visual Organization


Book Description

The visual constitutes an increasingly significant element of contemporary organization, as post-industrial societies move towards economies founded on creative and knowledge-intensive industries. The visual has thereby entered into almost every aspect of corporate strategy, operations, and communication; reconfiguring basic notions of management practice and introducing new challenges in the study of organizations. This volume provides a comprehensive insight into the ways in which organizations and their members visualize their identities and practices and how they are viewed by those who are external to organizations, including researchers. With contributions from leading academics across the world, The Routledge Companion to Visual Organization is a valuable reference source for students and academics interested in disciplines such as film studies, entrepreneurship, marketing, sociology and most importantly, organizational behaviour.




The Routledge Companion to Identity and Consumption


Book Description

"Tell me what you eat, I'll tell you who you are," said Anthelme Brillat-Savarin. Today, "You are what you consume" is more apt. Barbara Krueger’s ironic twist of Descartes - "I shop therefore I am" - has lost its irony. Such phrases have become commonplace descriptions of our identity in the contemporary world. In our materialistic world it seems as if there is no debate that our consumption behaviour is fused with our self-identity - shaping it, changing it and often challenging it. The Routledge Companion to Identity and Consumption introduces the reader to state-of-the-art research, written by the world’s leading scholars regarding the interplay between identity and consumption. The book addresses the diverse issues regarding the ways identity affects our consumption behaviour and vice-versa and in doing so, presents a broad perspective on the dynamics of self-identity and consumption. With chapters discussing the theory, research and practical implications of these dynamics, including the way they change across our life span and their expression within different social, cultural and religious contexts, this book will be a valuable reference source for students and academics from a variety of disciplines.




The Routledge Companion to Alternative Organization


Book Description

Despite the Great Recession, slightly different forms of global capitalism are still portrayed as the only game in town by the vast majority of people in power in the world today. Unbridled growth, trade liberalisation, and competition are advocated as the only or best ways of organizing the contemporary world. Unemployment, yawning gaps between rich and poor, political disengagement, and environmental devastation are too often seen as acceptable ‘side effects’ of the dominance of neo-liberalism. But the reality is that capitalism has always been contested and that people have created many other ways of providing for themselves. This book explores economic and organizational possibilities which extend far beyond the narrow imagination of economists and management theorists. Chapters on co-operatives, community currencies, the transition movement, scrounging, co-housing and much more paints a rich picture of the ways in which another word is not only possible, but already taking shape. The aim of this companion is to move beyond complaining about the present and into exploring this diversity of organisational possibilities. Our starting point is a critical analysis of contemporary global capitalism is merely the opening for thinking about organizing as a form of politics by other means, and one that can be driven by the values of solidarity, freedom and responsibility. This comprehensive companion with an international cast of contributors gives voice to forms of organizing which remain unrepresented or marginalised in organizational studies and conventional politics, yet which offer more promising grounds for social and environmental justice. It is a valuable resource for students, activists and researchers interested in alternative approaches to economy and society in a variety of disciplinary and interdisciplinary fields.