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- Author: Abraham J. Briloff
- Publisher: HarperCollins Publishers
- ISBN:
- Category : Business & Economics
- Languages : en
- Pages : 392
Unaccountable
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- Author: Mike Brewster
- Publisher: John Wiley & Sons
- ISBN: 0471468517
- Category : Business & Economics
- Languages : de
- Pages : 338
Dieses Buch befasst sich mit einem topaktuellen und gleichzeitig umstrittenen Thema: die Praktiken von Wirtschaftsprüfungsgesellschaften und der Ruf nach umfassenden Reformen. Die ganze Brisanz dieses Themas wird am Beispiel des Prozesses gegen Arthur Anderson im Fall Enron nur zu deutlich, und die Situation für Wirtschaftsprüfer und ihre Klienten wird zunehmend brenzliger. Anhand von Interviews mit über 100 Hauptakteuren der Prüfungsbranche geht Autor Mike Brewster auf wichtige Gesprächsrunden und Ereignisse ein, die die Weiterentwicklung der Rolle des Wirtschaftsprüfers - weg von der reinen Prüfungspraxis und hin zu Consulting- und Researchaktivitäten bis zu Anlagetipps - deutlich belegen. "Unaccountable" zeichnet die faszinierende Verwandlung des Wirtschaftsprüfers nach, der einst als unabhängige Stimme im Auftrag der Aktionäre handelte und sich mittlerweile in einen Finanzberater für seine Unternehmensklientel verwandelt hat. Mike Brewster hat Kontakt zu einigen der stärksten Befürworter von Reformen sowie zu Brancheninsidern, wie z.B. Arthur Levitt, Harvey Pitt, Sandy Weill und den Vertretern der Großen 5 Wirtschaftsprüfungsunternehmen in den USA. Er stellt unbequeme Fragen und enthüllt dabei den großen Einflussbereich von Prüfern in Vorstandsetage, Wirtschaft und Politik. Denn Prüfer gehen heute lieber ihren Consultingaktivitäten nach als der Rechnungsprüfung; und die Großen 5 sind mehr damit beschäftigt, Prozesse zu führen als an der Verbesserung ihrer Prüfungen zu arbeiten. "Unaccountable" - Dieses Buch diskutiert die wirklich wichtigen Themen, beschreibt Möglichkeiten der Reform und erläutert die Auswirkungen, die diese auf Investoren und die Öffentlichkeit haben werden.
Classic Drucker
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- Author: Peter Ferdinand Drucker
- Publisher: Harvard Business Press
- ISBN: 9781422101681
- Category : Biography & Autobiography
- Languages : en
- Pages : 250
This book gathers together Peter Drucker's articles from Harvard Business Review and frames them with a thoughtful introduction from the Review's Editor Tom Stewart One of this century's most highly regarded students of management, Drucker has sought out, identified, and examined the most important issues confronting managers, from corporate strategy to management style to social change. Through his unique lens, this volume gives us the rare opportunity to trace the evolution of the great shifts in our workplaces, and to understand more clearly the role of managers. This book gathers together Drucker's articles from Harvard Business Review and frames them with a thoughtful introduction from the review's editor Thomas A. Stewart.
Accounting, Accountants and Accountability
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- Author: Norman Macintosh
- Publisher: Routledge
- ISBN: 1136011269
- Category : Business & Economics
- Languages : en
- Pages : 200
In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice. With a wide range of examples and case studies and now available in paperback for the first time, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.
Corporate Collapse
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- Author: Frank Clarke
- Publisher: Cambridge University Press
- ISBN: 9780521534260
- Category : Business & Economics
- Languages : en
- Pages : 416
This revised edition of Clarke, Dean and Oliver's provocative book tells why accounting has failed to deliver the truth about a company's state of affairs or to give warning of its drift towards failure. A number of well-known cases of corporate collapse from the 1960s to the 1990s and beyond are studied and the recent HIH and One.Tel collapses are examined. Corporate Collapse is essential reading for professional accountants and auditors, company directors and managers, regulators, corporate lawyers, investors and everyone aspiring to join their ranks.
Accounting Ethics: Crisis in accounting ethics
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- Author: J. Edward Ketz
- Publisher: Taylor & Francis
- ISBN: 9780415350822
- Category : Business & Economics
- Languages : en
- Pages : 464
The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.
Accounting and Auditing Practices and Procedures
Professionalism and Accounting Rules
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- Author: Brian P. West
- Publisher: Routledge
- ISBN: 1134450567
- Category : Business & Economics
- Languages : en
- Pages : 253
This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.
Introduction to the Theory and Context of Accounting
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- Author: Roy Sidebotham
- Publisher: Elsevier
- ISBN: 1483160297
- Category : Business & Economics
- Languages : en
- Pages : 223
Introduction to the Theory and Context of Accounting is an introductory text on the theory and context of accounting and covers topics ranging from long-term asset valuation and depreciation to the measurement of income, the utility of accounting statements, and the use of accounting in economics and politics. This book is comprised of 12 chapters and begins with a historical overview of accounting, from the introduction of double-entry or Italian method to the publication of the first book on accountancy by the Franciscan monk, Luca Pacioli. The development of accounting during the Industrial Revolution is also considered, along with the emergence of the accounting profession and the earliest professional organizations. The next chapter presents a conceptual framework of accounting, with emphasis on the limits of accountability, measurement assumptions, the construction of financial reports, and the development of accounting theory. Subsequent chapters deal with the use of accounting in economics and politics as well as the utility of accounting statements. This monograph will be a useful resource for teachers and undergraduate students of financial and management accounting.
