• Public finance accounting
      July 2016

      Fiscal Consolidation, Budget Deficits and the Macro Economy

      by Chakraborty, Lekha S

      An in-depth analysis set in the context of the ongoing debate on fiscal policy vis-à-vis monetary policy.

    • Public finance accounting
      July 2016

      Fiscal Consolidation, Budget Deficits and the Macro Economy

      by Chakraborty, Lekha S

      An in-depth analysis set in the context of the ongoing debate on fiscal policy vis-à-vis monetary policy.

    • Business, Economics & Law
      March 2017

      Advances in Environmental Accounting & Management

      Social and Environmental Accounting in Brazil

      by Ataur Belal, Stuart Cooper, Fátima de Souza Freire

      Vol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It is particularly relevant for accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts.

    • Business, Economics & Law
      October 2017

      Advances in Management Accounting

      by Mary A. Malina

      Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The journal seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome. Some speculative articles, research notes, critiques, and survey pieces will be included where appropriate. Articles may range from purely empirical to purely theoretical, from practice-based applications to speculation on the development of new techniques and frameworks. Empirical articles must present sound research designs and well-explained execution. Theoretical arguments must present reasonable assumptions and logical development of ideas. All articles should include well-defined problems, concise presentations, and succinct conclusions that follow logically from the data.

    • Business, Economics & Law
      November 2016

      Accounting in Conflict

      Globalization, Gender, Race and Class

      by Cheryl R. Lehman

      Global forces and accountability once again converge in this volume, illustrating the significant and multifaceted nature of the role of accounting in societies. The accounting discipline in its numbers, its silences, its privileging of select classifications over others, it is continually constructing knowledge, cultivates meaning, and impacts public policy in the intersection of socio-political-economic realms. The research in this volume responds to calls for examining accounting as an interdisciplinary role in neoliberal governance by examining migration, race, gender, class and the creation of the 'other'. Each paper uniquely contributes toward significantly exploring accounting's role in disenfranchising populations while identifying participants actualized and potential role in emancipatory struggles. By recognizing marginalized groups embedded power rather than casting them as victims, the authors reject an inevitability of widening inequalities and forms of violence to world populations. Rather these critical accounting researchers seriously tackle the task of transformation, providing pathways for thinking differently and aspiring for change.

    • Business, Economics & Law
      May 2010

      Ethics, Equity, and Regulation

      by Cheryl R. Lehman

      No greater issue than the relationship between ethics, equity, and regulation can be said to have emerged in these 'troubled times'. How can we account for continuing inequalities in an era promoting enlightened social and economic connections? What mechanisms of perceptions and politics will enable policy makers and scholars to advance significant progressive change? This volume offers diverse research examining accounting's contribution to these challenges given the profession's multifaceted roles. Authors scrutinize executive compensation packages to evaluate whether ideals of managerial power are consistent with the betterment of stakeholders. Others confront issue of gender stereotyping and describe attitudes fostering greater equality. How can US regulations improve auditor independence, enhance reporting quality, and augment responsibility are the aims of some authors, while accountability and public policy in a non-US setting is researched in another. Together, these articles work toward illuminating the role of the accounting profession as a potential change agent fostering public interest issues.

    • Business, Economics & Law
      October 2013

      Managing Reality

      Accountability and the Miasma of Private and Public Domains

      by Cheryl R. Lehman, Cheryl R. Lehman

      Accounting's contribution to reality construction is envisioned in this volume of critical research, examining accounting's role in contemporary issues: ethics, sustainability, financial instability, post SOX legislation, education, and performance appraisals to name a few. Do CEOs manage rather than reveal environmental liabilities in their never-ending quest for reporting earnings? Under the scrutiny of negative publicity, does the banking community revise images, mask impending crises, and distort regulatory processes? Will shifts in litigation risk influence financial reporting? How do demands and perceptions from powerful external stakeholders change education or organizational processes? How might accounting positively engage in social movements, grass-roots empowerment, and change? These are among the explorations in this volume through case studies, interviews, analysis and interdisciplinary perspectives. Exposing accounting's impact on major social struggles of our times, these works contribute to the debates by revealing that the discipline can be a vital technology in the tool box of governance, political, economic and social practice, holding a key for affirmation and empowerment.

    • Business, Economics & Law
      September 2015

      Sustainability and Governance

      by Cheryl R. Lehman, Cheryl R. Lehman

      Giving voice to the marginalized, broadly defined, is the aim of this volume in its examination of social life increasingly marked by global inequality and the extension of market rationalities to all arenas. Revealing the outcome to populations, stakeholders, and the environment when policies resting on narrowly constrained logics are employed, these researchers lead the way in probing accountings participation in significant struggles of our times. In order to better appreciate the consequences of economic globalization, the works examine contemporary rhetoric, governance, politics, and strategies and the manner in which accounting technologies are integrated. These works maintain that transformation is inevitable and they search for possibilities of change that can be manifested in socially equitable practices and improved social justice by enhancing accountability.

    • Business, Economics & Law
      April 2001

      Advances in Accountability

      Regulation, Research, Gender and Justice

      by Cheryl R. Lehman, Barbara Dubis Merino, Marilyn Neimark, Tony Tinker

      This eighth volume in the series deals with a variety of topics in the field of advances in public interest accounting.

    • Business, Economics & Law
      August 1995

      Advances in Public Interest Accounting

      by Cheryl R. Lehman, Marilyn Neimark, Barbara Dubis Merino, Tony Tinker

      This sixth volume in the series deals with such topics as managing the organizational environment, the values of accounting and education, segregation in the professions and expectations of professional success in accounting.

    • Business, Economics & Law
      August 1998

      Advances in Public Interest Accounting

      by Cheryl R. Lehman, T.L. Tinker, Barbara Dubis Merino, Marilyn Neimark

      This seventh volume in the series deals with a variety of topics in the field of advances in public interest accounting.

    • Business, Economics & Law
      October 2007

      Envisioning a New Accountability

      by Cheryl R. Lehman

      Sustainable environments, global networks, ethical financial reporting, and emancipatory accounting are increasingly shaping social and accounting dialogue. This volume contributes to a visionary accounting practice in its expansive coverage of issues and geographical perspectives prompting changes in social beliefs and levers of power. Examining these concerns with surveys and contributions from Australasia, North America, Europe, and Africa, the authors expose significant influences of the World Bank, the nature of global social investment funds, and how social responsibility is defined, perceived, and managed. Corporate and government accountability, enhancing the integrity of audited financial statements, and reforming balances of nature and power, are among the dialogue in this volume. Revealing the interconnectedness of accounting practice, corporate social responsibility, technology, the natural environment, spirituality and behavior, the authors provide new visions and potential for enhancing social policies and economic justice.

    • Business, Economics & Law
      November 2004

      Re-Inventing Realities

      by Cheryl R. Lehman, Tony Tinker, Barbara Dubis Merino, Marilyn Neimark

      "Advances in Public Interest Accounting" is a research publication with two major aims. First, it aims to provide a forum for researchers concerned with critically appraising and significantly transforming conventional accounting theory, practice, teaching and research. Second, it aims to increase the social self-awareness of accounting practitioners, educators, and researchers, encouraging them to assume a greater responsibility for the profession's social role. We seek original manuscripts exploring all facets of this broad agenda. Illustrative of these aims, authors are concerned with: expanding accounting's focus beyond the behavior of individual corporate entities, encompassing the conflicts of interest within the accounting-regulatory process and effected groups; exploring alternatives to traditional economic and sociology models, beyond conventional efficiency and profitability measures of corporate performance; recognizing and examining the influences of gender and feminist theory, class and race, on accounting practice, education, and research. They are also concerned with: incorporating the significance of accounting as a communicative practice, as social dialogue, and as a social arbiter; recognizing and examining the effect of accounting practice on environmental issues and on the externalities imposed on local and global communities; examining accounting's participation in multinational expansion, consolidations, and changing economies undergoing transformations, such as Eastern and Central Europe and the Former Soviet Union, and the European Community; and, addressing the impact of new advances in information technologies.

    • Business, Economics & Law
      June 2017

      Governmental Financial Resilience

      International Perspectives on How Local Governments Face Austerity

      by Ileana Steccolini, Martin David Singh Jones, Iris Saliterer, Evan Berman

      This volume provides a unique insight into the ways local governments have maintained financial resilience in the face of the significant challenges posed by the era of austerity. Taking an international perspective, it provides an enlightening and practical analysis of the different capacities and responses that local governments deploy to cope with financial shocks.Moving beyond traditional approaches dealing with financial stress, the financial resilience perspective reveals a wider range of organisational responses and enables consideration of the dynamic role played by internal and external contextual factors. The international case study approach allows for a comparative analysis of financial resilience in the context of different administrative and policy environments. By providing a unifying view of financial resilience, the importance of building resilience into organisational financial management is demonstrated, uncovering the relative effectiveness of different resilience building approaches. This edited volume is a valuable source for practitioners and academics, as well as students of public policy, public management and financial management.

    • Business, Economics & Law
      July 2017

      Parables, Myths and Risks

      by Cheryl R. Lehman

      Continuing the search for greater reflectivity regarding accounting’s role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust. One might speculate an essential premise behind the audit of publicly held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this volume researchers, exploring themes of deception: examine financial statement manipulation in the decade after Sarbanes-Oxley (SOX), consider internal control impacts on earnings management, deliberate on the usefulness of audit opinions, and contemplate tax evasion practices and their antecedents. In contextualizing the public interest these researchers contemplate cultural distinctions, conflicts of interest, regulation, and the dynamic interfaces and divides between practitioners and academics. Envisioning the facilitation of overall enhancement of the broad community, recommendations for increasing the quality of communication between scholars and professionals is deliberated. Contributing as well to the undeniable concern for broad environmental degradation, the role of the discipline in maintaining the status quo is challenged. Rather, accounting's characterization of accountability should include attributes of socio-environmental destruction: complexity, uncertainty and diffused responsibility. These emergent accounts would inform the journey of constructing more representative accounts of technological degradation. Such imaginative emancipatory accounting would enhance decision- making, develop social well-being, and unfold new forms of knowledge and possibilities.

    • Business, Economics & Law
      February 2018

      Public Procurement Fundamentals

      Lessons from and for the Field

      by Naushad Khan

      During the last two decades, public procurement evolved in most of the world but is often carried out by government officials with little or no experience with procurement policies and procedures. As a result, substantial amounts of public funds are lost due to wrong selection of suppliers and contractors. While a large amount of literature exists on public procurement, it deals with different aspects such as commercial, environmental, legal, and technical aspects. In this new work, Khan provides an introduction to procurement and efficiency, bringing together these difficult and complex aspects of public procurement in a clear and succinct manner. From his experience with the World Bank throughout Central and Eastern Europe, Balkans, Caucuses, and Central and South Asia, Khan has created a step-by-step manual for government officials, researchers, and students.

    • Public finance accounting
      November 2014

      Environment and Fiscal Reforms in India

      by Srivastava, D. K.

      Ongoing indirect tax reforms in India and various proposals regarding GST regime!

    • Public finance accounting
      December 1996

      Public Finance Administration

      by Reed, B. J.; Swain, John W.;

      This book is unique in its exclusive and comprehensive focus on the management of public funds. The book emphasizes defining terms, framing concepts, and examines common controversies in the field. The authors begin with a broad introduction to public finance administration. They then cover topics such as: revenue and expenditure; managing cash flow; capital budgets; and the financial components of human resource management. With its unique focus on the management of public funds, the book fills a need for courses in public finance administration by providing a public administration-based approach.

    • Public finance accounting
      March 2011

      Progressive Fiscal Policy in India

      by Jha, Praveen K

      Progressive Fiscal Policy in India locates the prevailing fiscal policy in the overall macroeconomic policy regime of the nation. It presents a rigorous critique of the predominance of fiscal conservatism and neoliberal fiscal orthodoxy over the last two decades. The book develops a strong case for bringing forth progressive change in the country's fiscal policy and explores the role of public policies and institutions in addressing the development deficits confronting the country. Authored by top economists and policymakers of India, the contributions in this book address issues of equity in our fiscal and macroeconomic policies, which rarely figure, in any meaningful sense, in the mainstream fiscal policy deliberations. The book puts forth persuasive and cogent arguments for the pursuance of an active fiscal policy promoting growth as well as greater equity in distribution, which in turn may lead to accelerated rate of poverty reduction and a desired pace of human development.

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