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  • Shareholder Use and Understanding of Financial Information

    Collections series Routledge Library Editions: Accounting History
    This book, first published in 1977 and reissued in 1990, examines one of the most familiar aspects of accountancy – that of company financial reporting. Assessing the view that shareholders have little time for financial reports, this book presents the findings from a research project analysing whether or not shareholders understand financial reports; what they do and don’t understand; their use ... En savoir plus

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  • The Development of the American Public Accounting Profession

    Scottish Chartered Accountants and the Early American Public Accountancy Profession

    par T.A. Lee ...
    Collections series Routledge New Works in Accounting History
    The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century.This volume is a tribute to the efforts of a relatively small group of Scots who helped to establish and nurture American public accountancy at a time when demand for its services greatly exceeded ... En savoir plus

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    Collections series Wiley Corporate F&A
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  • The Complete Guide to Spotting Accounting Fraud & Cover-ups

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  • Transfer Prices and Management Accounting

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    Collections series Business and Management (R0)
    Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they ... En savoir plus

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  • Integrated Reporting

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    Collections series Business and Management (R0)
    This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” ... En savoir plus

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  • Internal Control

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    par Olof Arwinge ...
    Collections series Business and Management (R0)
    The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much ... En savoir plus

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  • Financial Accounting and Management Control

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    Collections series Business and Management (R0)
    This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior ... En savoir plus

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  • Managing Performance

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    In recent years, concerns over the effectiveness of public administration have encouraged the widespread measurement and management of ‘performance’. But is performance management an appropriate model for public sector organizations, and has it proved successful? Moreover, how do the principles of performance management affect how public bodies operate, and the way they relate to the wider ... En savoir plus

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  • Revenue Management

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    Collections series Business and Management (R0)
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  • Beyond Sarbanes-Oxley Compliance

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