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Author : Abraham J. Briloff
Publisher : HarperCollins Publishers
Page : 392 pages
File Size : 21,59 MB
Release : 1972
Category : Business & Economics
ISBN :
Author : Mike Brewster
Publisher : John Wiley & Sons
Page : 338 pages
File Size : 14,71 MB
Release : 2003-10-21
Category : Business & Economics
ISBN : 0471468517
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.
Author : Frank Clarke
Publisher : Cambridge University Press
Page : 416 pages
File Size : 50,91 MB
Release : 2003-04-07
Category : Business & Economics
ISBN : 9780521534260
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.
Author : Peter Ferdinand Drucker
Publisher : Harvard Business Press
Page : 250 pages
File Size : 35,61 MB
Release : 2006
Category : Biography & Autobiography
ISBN : 9781422101681
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.
Author : Marty Makary
Publisher : Bloomsbury Publishing USA
Page : 257 pages
File Size : 34,80 MB
Release : 2013-10-15
Category : Health & Fitness
ISBN : 1608198383
Argues for more transparent, democratic and safer healthcare practices to keep patients better informed and hold poor-performing doctors and flawed systems accountable.
Author : Norman Macintosh
Publisher : Routledge
Page : 200 pages
File Size : 44,17 MB
Release : 2013-04-03
Category : Business & Economics
ISBN : 1136011269
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.
Author : J. Edward Ketz
Publisher : Taylor & Francis
Page : 464 pages
File Size : 31,31 MB
Release : 2006
Category : Business & Economics
ISBN : 9780415350822
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.
Author : Dr Sonja Gallhofer
Publisher : Routledge
Page : 490 pages
File Size : 31,38 MB
Release : 2002-12-19
Category : Business & Economics
ISBN : 1134600496
Accounting is a social practice: it should be evaluated in terms of its contribution to a notion of social well-being. In order to do this, this book elaborates a critique of contemporary accounting. The authors encourage those with a close interest in accounting to make the search for a more emancipatory and enabling accounting a core area of thei
Author : Richard K. Fleischman
Publisher : Routledge
Page : 286 pages
File Size : 49,38 MB
Release : 2013-04-02
Category : Business & Economics
ISBN : 1136241574
The critical tradition in accounting historiography has come to occupy a prominent place in the discipline’s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting’s long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record – women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.
Author : B.A. Rutherford
Publisher : Routledge
Page : 576 pages
File Size : 11,91 MB
Release : 2007-05-07
Category : Business & Economics
ISBN : 1134160542
Written by a well-known author, this book makes a major contribution to the history of financial reporting, exploring the current and international aspects of standard setting. Compiled through consultation of a considerable amount of relevant literature and interviews with a large number of key players of the ASC, it analyzes the big ‘set battles’ between standard setters and preparers of financial statements, over topics such as price change accounting, goodwill, and leasing and foreign currency translation, the stand-offs which delayed development in specific areas and the smaller skirmishes which impeded the work of improving financial reporting. It covers a range of topics, including: the formulation of standards on specific topics the evolution of the institutional machinery of standard-setting the politics of standard-setting the theory of accounting standardization the emergence of a conceptual framework for financial reporting. A fine account of the period following the 1960s, charting the history of the Accounting Standards Committee, this book is an essential resource for business and finance students.