The Encyclopedia of Management, Second Edition, Volume 1: Accounting

The Encyclopedia of Management, Second Edition, Volume 1: Accounting
By Colin Clubb
Number Of Pages: 456
Publication Date: 2006-07-11
ISBN-10 / ASIN: 140511827X
ISBN-13 / EAN: 9781405118279

The encyclopedia contains contributions from over 120 world-renowned experts; 
Covers a wide range of topics in financial reporting, management accounting, auditing and social accounting;
Focuses on the contribution of research to the analysis of existing accounting practices and to the development of new practices;
Informs readers about different accounting topics and indicates how a variety of research perspectives can contribute to the debate over the future shape of accounting;
Provides references to important sources in the academic and professional literature.

The current volume cannot possibly aim to provide in depth coverage of the vast range of activities which comprise modern accounting practice. Instead, it aims to provide a way in to the expanding accounting research literature which in recent years has come to provide a variety of perspectives on the big issues confronting accounting practice. I briefly consider some of these perspectives here.
Some of the contributions to the volume focus on particular financial reporting, auditing, or management accounting topics and outline alternative possible approaches or treatments within (and perhaps beyond) existing conventions or rules. The information contained in the main financial statements (the balance sheet, the profit and loss account, and the cash flow statement) is discussed; important aspects of financial reporting such as the treatment of employee stock options, pensions accounting, and the treatment of taxation are analyzed; comparative analysis of the use of statistical and judgmental methods in auditing is provided: and the nature of costing systems required to generate product cost information in modern production environments are described...