Introduction to this GuideThis guide contains helpful resources for students in our accounting program. While the guide is not a comprehensive list of resources contained in our collection, it does contain some titles that will help you get started.
Please note - Accounting Standards are updated on a regular basis. These changes can have an effect on the accuracy of information in published materials. To see the most recent updates to Accounting Standards, please visit the Financial Accounting Standards Board's website at: https://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176156316498.
Accounting Made Simple by
Find all of the following explained in Plain-English with no technical jargon: The Accounting Equation and why it's so significant How to read and prepare financial statements How to calculate and interpret several different financial ratios The concepts and assumptions behind Generally Accepted Accounting Principles (GAAP) Preparing journal entries with debits and credits Cash method vs. accrual method Inventory and Cost of Goods Sold How to calculate depreciation and amortization expenses
Financial Statements by
Now the best-selling book of its kind has gotten even better. This revised and expanded second edition of Ittelson's master work will give you that firm grasp of "the numbers" necessary for business success. With more than 100,000 copies in print, Financial Statements is a perfect introduction to financial accounting for non-financial managers, stock-market investors, undergraduate business and MBA students, lawyers, lenders, entrepreneurs, and more. Most introductory finance and accounting books fail either because they are written "by accountants for accountants" or the authors "dumb down" the concepts until they are virtually useless. Financial Statements deftly shows that all this accounting and financial-reporting stuff is not rocket science and that you can understand it! Ittelson empowers non-financial managers by clearly and simply demonstrating how the balance sheet, income statement and cash flow statement work together to offer a "snapshot" of any company's financial health. Every term is defined in simple, understandable language. Every concept is explained with a basic, straightforward transaction example. And with the book's uniquely visual approach, you'll be able to see exactly how each transaction affects the three key financial statement of the enterprise. Two new major sections with nine new chapters were added to this revised second edition of Financial Statements, simply the clearest and most comprehensive introduction to financial reporting available.
Forensic Accounting and Financial Statement Fraud by
The existence and persistence of high profile alleged financial statement fraud (FSF) have negatively affected the safety and soundness of financial markets and investors confident in public financial information. Forensic accounting has advanced as an important and rewarding field of accounting to prevent, detect and correct FSF. There has been significant demand for and intertest in forensic accounting as well substantial growth in both investigation and litigation services. The first volume addresses the relevance and importance of forensic accounting and fraud examination as well as the framework and structure of forensic accounting practices. The author presents an introduction to forensic accounting and financial statement fraud examination and their relevance and importance to businesses, financial markets, economies and society. Also discussed is forensic accounting opportunities, skills, and services; forensic accounting profession; and professional responsibilities and codes of conduct for forensic accountants. Finally, forensic accounting best practices, education, and research are touched on.
Contemporary Issues in Accounting by
The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on 'hot topics' not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.
The New Accounts Payable Toolkit by
THE NEW ACCOUNTS PAYABLE TOOLKIT In The New Accounts Payable Toolkit, accomplished entrepreneur, consultant, and finance expert Christine H. Doxey delivers a unique and powerful approach to the accounts payable process and discusses the impact of the automation of the Procure to Pay (P2P) process. The toolkit explores all aspects of the accounts payable process, from the establishment of the contract and the purchase order to the supplier validation process, invoice processing and payment, accounting, and fiscal close. You'll learn the key metrics and analytics needed for the accounts payable process. This comprehensive toolkit provides the best practices, tools, and internal controls that can help safeguard your company's cash and other assets. You'll obtain a variety of tools to create the foundation required for current internal controls and compliance to ensure that suppliers are correctly validated in the supplier master file to maintain regulatory compliance. Avoid paying fraudulent or inaccurate invoices and avoid paying a supplier's invoice more than once. Be certain that all supplier invoices are properly accounted for to ensure an accurate fiscal close. Finally, stay up to date with all current and coming trends in the accounts payable process, including eInvoicing, ePayment, Robotic Process Automation (RPA), Artificial Intelligence (AI), Machine Learning, and eAccounting. The New Accounts Payable Toolkit provides guidance for the implementation of AP automation solutions that can streamline and modernize your own systems and processes to take advantage of new digital developments. Perfect for controllers, chief financial officers, and finance managers, The New Accounts Payable Toolkit will also earn a place in the libraries of students and professionals who seek to better understand the components of an optimal accounts payable. UNCOVER A UNIQUE AND POWERFUL NEW APPROACH TO ACCOUNTS PAYABLE PROCESSES The New Accounts Payable Toolkit offers readers a comprehensive and timely new way of handling their accounts payable systems and processes. You'll discover how to implement new digital technologies in every aspect of the accounts payable process, from the establishment of the initial contract and purchase order to the supplier validation process, invoice processing and payment, accounting, and fiscal close. You'll learn to validate suppliers in the master list to ensure regulatory compliance, prevent multiple payments for a single invoice, keep from paying fraudulent, inaccurate, or incomplete invoices, and apply best practices to help safeguard your company's assets. You'll also discover how to measure and record key metrics and analytics to maintain an effective accounts payable process. Finally, you'll read about new and upcoming trends in accounts payable, like artificial intelligence, machine learning, and robotic process automation that you can implement today to realize new efficiencies and savings. Ideal for chief financial officers, finance managers, and controllers, The New Accounts Payable Toolkit is an invaluable guide to modernizing and optimizing your own company's accounts payable processes and systems.
Valuation for Accountants by
This book focuses on the valuation needed to apply IFRS (International Financial Reporting Standards), and provides coverage of financial instruments - indeed this is the starting point of the exposition. The book adopts a logical sequence where models of financial instruments are explained first and models of other assets (such as property, an enterprise, or multiple intangibles) are presented as extensions. The book uses mathematical notation in presenting many of the models, but the focus is on application rather than proof. The mathematics is presented at a level that assumes sufficient background in high school algebra and coordinate geometry, prior knowledge of elementary probability, and a knowledge of basic statistics. Readers should also be aware of what linear regression does and should be able to run a regression and interpret the output. Calculus is not assumed.The models discussed almost always require a computer to apply. However, the emphasis is on understanding the models rather than learning computer skills, especially in the case of financial instruments.
Accounting Education News
Accounting Horizons A Quarterly Journal of the American Accounting Association
The Accounting Review
Accounting Today
Auditing: A Journal of Practice & Theory
The CPA Journal
Critical perspectives on accounting
Journal of Accountancy
Journal of Accounting, Auditing & Finance
Journal of accounting and economics
Journal of Emerging Technologies in Accounting
Journal of Forensic Accounting Research
Journal of Governmental and Nonprofit Accounting
The Journal of the American Taxation AssociationDatabases
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Business Source Complete provides full text journals in all disciplines of business, including marketing, management, MIS, POM, accounting, finance and economics. Additional full text, non-journal content includes financial data, books, monographs, major reference works, book digests, conference proceedings, case studies, investment research reports, industry reports, market research reports, country reports, company profiles, SWOT analyses and more. Business Source Complete contains indexing and abstracts for the most important scholarly business journals back to 1886, searchable cited references for many journals, and detailed author profiles for the most-cited authors in the database.
Entrepreneurial Studies Source provides the academic researcher as well as the student with the latest insight into topics relevant to entrepreneurship and small business. This database offers users full text for more than 125 key periodicals, 135 reference books, case studies, thousands of company profiles and over 600 videos with transcripts and related articles from the Harvard Faculty Series and Vator.TV. The reliable and timely data can be utilized by students for their entrepreneurial assignments or case studies ranging from solo projects to major entrepreneurial undertakings. Subjects covered include business planning, communications, innovations, management, marketing, organizational behavior, product development, raising capital, risk taking, and many more.
MIT Press Direct eBook collection through 2021. MIT Press Direct Description: Access the complete collection of more than 3,000 eBooks from MIT Press. Subject areas covered include art and architecture, biomedical sciences, business and finance, computer science, cognitive science, design, education, environment, game studies, humanities, information science, linguistics, neuroscience, new media, philosophy, and social sciences.
Nexis Uni is an easy-to-use academic search engine that provides access to news sources, legal cases, criminal justice and business information.
Paralegal Students you will use Nexis Uni to locate and access many of your required cases.
OhioLINK’s Electronic Journal Center (EJC) is the first place Ohio’s college students and researchers go to find the latest journal articles. It contains over 32 million full-text articles in 10,000 journals from large publishers to small presses. Patrons download over 1.5 million full-text articles annually. Content is funded through a combination of OhioLINK central funds and member library contributions.
Small Business Reference Center offers exclusive full text for many top consumer small business reference books, as well as tools to address many small business topics. It includes business videos, a help and advice section and details on how to create business plans. Also included are state-specific resources, start-up business plans, and industry information.
2020 Not-For-Profit Accounting and Auditing Update by 
Beyond Audit by
Your game plan for strategic success in today's remote audit department Beyond Audit is your guide to taking advantage of this unique moment to review and enhance your audit methodology to improve execution, operations, and audit product. Change has been thrust upon the audit industry, and every company must adapt to business interruptions and remote work environments. Now is the perfect time for audit departments to step back and turn a critical eye on their own operations. We have an opportunity to identify new ways of increasing product offerings and building more effective and efficient operations, ultimately creating better results for our partners and clients. This book will take you from a foundational understanding of the business environment through to a reflective review of your own operational effectiveness and efficiency. You'll gain access to the Audit Risk Barometer (ARB), an innovative self-assessment tool that scores audit department strengths and opportunities for improvement. This book also includes a detailed methodology for working with your business partner to ensure clear identification of business objectives. You'll also learn how to identify "true process risks" to ensure that testing remains focused and adds value. Finally, you'll learn critical skills and team development ideas for every level. Gain a fundamental understanding of today's business environment and how traditional and remote auditing fits into the new business puzzle Use the exclusive Audit Risk Barometer to conduct a valuable self-assessment and uncover your team's strengths and weaknesses Learn how to effectively and efficiently work with your business partner to identify objectives and value-add opportunities Access online resources, including video summaries and interactive tools to revamp your audit department Beyond Audit incorporates links to online video summaries, templates mentioned throughout the book, interviews with experienced professionals, and an audit tracking software tool. This book is an enormously valuable resource for audit teams of any size and shape.
Artificial Intelligence for Audit, Forensic Accounting, and Valuation by 
Cost Accounting for Shared IT Infrastructures by
Reinhard Brandl proposes a method to derive estimates for the expected resource consumption of customer-oriented services during standard load tests. This facilitates the determination of usage-based cost allocation keys significantly. He implements the concept in a software tool kit, evaluates it in a set of experiments with multi-tier database applications, and analyzes how the method can be integrated into existing IT processes at the BMW Group.
Service Business Costing by
​ Service firms have high overhead costs which are difficult to assign to individual services. To bring transparency to their value chain, they need costing approaches that help them find their own improvements. Markus B. Baum explores current theory and practice of value chain approaches and cost accounting to develop a costing approach with a suitable instrument for the allocation of fixed and overhead costs for a service firm. He describes the service business costing (SBC) approach. This hybrid-costing model has a hierarchical structure in terms of consolidation and allocates cost and revenues on the lowest hierarchical level possible to ensure that all costs and income are assigned to activities from which they originated.
Checklists and Illustrative Financial Statements by
Financial statement preparation for not-for-profit entities can be complex. Whether you are preparing or auditing them, you'll find the tools you need in this helpful resource. This checklist contains the most comprehensive financial reporting and disclosure guidance available, plus a complete set of illustrative financial statements to assist you in understanding and applying standards like ASU 2016-14, 2018-08, and 2014-09. Key features include: Designed to assist auditors and preparers in overcoming the complexities of financial statement preparation for not-for-profit entities.
Financial Analysis of Mergers and Acquisitions by
Mergers and acquisitions (M&As) reshape the corporate landscape helping companies expand market share and gain a strategic advantage. The ability to understand and analyze these transactions is a crucial skill. The first step in acquiring that skill is being able to gather and analyse information on M&As from public sources, such as financial statements. This textbook helps its readers better analyze M&A transactions using information provided in financial statements. Covering accounting and reporting of consolidations, goodwill, non-controlling interests, step acquisitions, spin-offs, equity carve-outs, joint ventures, leveraged buyouts, disposal of subsidiaries, special purpose entities, and taxes, it focuses on the link between underlying economic events and the information in financial statements and how this link affects the assessment of corporate performance. The first part of the book provides description of the accounting rules governing M&A transactions, while the second part includes cases of M&A transactions. Each case focuses on a different element of an M&A transaction, and it is followed by a detailed solution with a complete analysis. Unlike other books in this field, this textbook focuses exclusively on accounting and financial analysis for graduate and upper undergraduate level courses in financial analysis, corporate finance, and financial accounting.
Financial Microeconometrics by
This book explores new topics in modern research on empirical corporate finance and applied accounting, especially the econometric analysis of microdata. Dubbed "financial microeconometrics" by the author, this concept unites both methodological and applied approaches. The book examines how quantitative methods can be applied in corporate finance and accounting research in order to predict companies getting into financial distress. Presented in a clear and straightforward manner, it also suggests methods for linking corporate governance to financial performance, and discusses what the determinants of accounting disclosures are. Exploring these questions by way of numerous practical examples, this book is intended for researchers, practitioners and students who are not yet familiar with the variety of approaches available for data analysis and microeconometrics. "This book on financial microeconometrics is an excellent starting point for research in corporate finance and accounting. In my view, the text is positioned between a narrative and a scientific treatise. It is based on a vast amount of literature but is not overloaded with formulae. My appreciation of financial microeconometrics has very much increased. The book is well organized and properly written. I enjoyed reading it." Wolfgang Marty, Senior Investment Strategist, AgaNola AG
Financial Shenanigans, Fourth Edition: How to Detect Accounting Gimmicks and Fraud in Financial Reports by
The bestselling classic from the "Sherlock Holmes of Accounting"--updated to reflect the key case studies and most important lessons from the past quarter century. This fourth edition of the classic guide shines a light on the most shocking frauds and financial reporting offenders of the last twenty-five years, and gives investors the tools they need to detect: * Corporate cultures that incentivize dishonest practices * The latest tricks companies use to exaggerate revenue and earnings * Techniques devised by management to manipulate cash flow as easily as earnings * Companies that use misleading metrics to fool investors about their financial performance * How companies use acquisitions to hide deterioration in their underlying business This new edition focuses on the key case studies and most important lessons from the past quarter century, and brings you up to date on accounting chicanery in the global markets. Howard Schilit and his team of renowned forensic accounting experts expose financial reporting miscreants and unveil the latest methods companies use to mislead investors. You'll learn everything you need to know to unearth deceptive reporting and avoid costly mistakes.
Introduction to Financial Accounting
This textbook is an adaptation by Athabasca University of the original text written by D. Annand and H. Dauderis. It is intended for use in entry-level college and university courses in financial accounting. A corporate approach is utilized consistently throughout the book.
Introduction to Financial Accounting: U.S. GAAP Adaptation by
This textbook is an adaptation by D. Marchand and Athabasca University of the original text written by D. Annand and H. Dauderis. It is intended for use in entry-level college and university courses in financial accounting. A corporate approach is utilized consistently throughout the book.
Principles of Accounting, Volume 1 by
Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting.
Forensic Analytics by
Discover how to detect fraud, biases, or errors in your datausing Access or Excel With over 300 images, Forensic Analytics reviews andshows how twenty substantive and rigorous tests can be used todetect fraud, errors, estimates, or biases in your data. For eachtest, the original data is shown with the steps needed to get tothe final result. The tests range from high-level data overviews toassess the reasonableness of data, to highly focused tests thatgive small samples of highly suspicious transactions. These testsare relevant to your organization, whether small or large, forprofit, nonprofit, or government-related. Demonstrates how to use Access, Excel, and PowerPoint in aforensic setting Explores use of statistical techniques such as Benford's Law,descriptive statistics, correlation, and time-series analysis todetect fraud and errors Discusses the detection of financial statement fraud usingvarious statistical approaches Explains how to score locations, agents, customers, oremployees for fraud risk Shows you how to become the data analytics expert in yourorganization Forensic Analytics shows how you can use Microsoft Accessand Excel as your primary data interrogation tools to findexceptional, irregular, and anomalous records.
Artificial Intelligence for Audit, Forensic Accounting, and Valuation by
Strategically integrate AI into your organization to compete in the tech era The rise of artificial intelligence is nothing short of a technological revolution. AI is poised to completely transform accounting and auditing professions, yet its current application within these areas is limited and fragmented. Existing AI implementations tend to solve very narrow business issues, rather than serving as a powerful tech framework for next-generation accounting. Artificial Intelligence for Audit, Forensic Accounting, and Valuation provides a strategic viewpoint on how AI can be comprehensively integrated within audit management, leading to better automated models, forensic accounting, and beyond. No other book on the market takes such a wide-ranging approach to using AI in audit and accounting. With this guide, you'll be able to build an innovative, automated accounting strategy, using artificial intelligence as the cornerstone and foundation. This is a must, because AI is quickly growing to be the single competitive factor for audit and accounting firms. With better AI comes better results. If you aren't integrating AI and automation in the strategic DNA of your business, you're at risk of being left behind. See how artificial intelligence can form the cornerstone of integrated, automated audit and accounting services Learn how to build AI into your organization to remain competitive in the era of automation Go beyond siloed AI implementations to modernize and deliver results across the organization Understand and overcome the governance and leadership challenges inherent in AI strategy Accounting and auditing firms need a comprehensive framework for intelligent, automation-centric modernization. Artificial Intelligence for Audit, Forensic Accounting, and Valuation delivers just that--a plan to evolve legacy firms by building firmwide AI capabilities.
Statistical Techniques for Forensic Accounting by
Fraud or misrepresentation often creates patterns of error within complex financial data. The discipline of statistics has developed sophisticated techniques and well-accepted tools for uncovering these patterns and demonstrating that they are the result of deliberate malfeasance. Statistical Techniques for Forensic Accounting is the first comprehensive guide to these tools and techniques: understanding their mathematical underpinnings, using them properly, and effectively communicating findings to non-experts. Dr. Saurav Dutta, one of the field's leading experts, has been engaged as an expert in many of the world's highest-profile fraud cases, including Worldcom, Global Crossing, Cendant, and HealthSouth. Now, he covers everything forensic accountants, auditors, investigators, and litigators need to know to use these tools and interpret others' use of them. Coverage includes: Exploratory data analysis: identifying the "Fraud Triangle" and other red flags Data mining: tools, usage, and limitations Traditional statistical terms and methods applicable to forensic accounting Uncertainty and probability theories and their forensic implications Bayesian analysis and networks Statistical inference, sampling, sample size, estimation, regression, correlation, classification, and prediction How to construct and conduct valid and defensible statistical tests How to articulate and effectively communicate findings to other interested and knowledgeable parties
Investigative Computer Forensics by
Investigating Corporate Fraud Accounting Irregularities E-discovery Challenges Trade Secret Theft Social Networks Data Breaches The Cloud Hackers "Having worked with Erik on some of the most challenging computer forensic investigations during the early years of this industry's formation as well as having competed with him earnestly in the marketplace...I can truly say that Erik is one of the unique pioneers of computer forensic investigations. He not only can distill complex technical information into easily understandable concepts, but he always retained a long-term global perspective on the relevancy of our work and on the impact of the information revolution on the social and business structures of tomorrow." --From the Foreword by James Gordon, Managing Director, Navigant Consulting, Inc. Get the knowledge you need to make informed decisions throughout the computer forensic investigation process Investigative Computer Forensics zeroes in on a real need felt by lawyers, jurists, accountants, administrators, senior managers, and business executives around the globe: to understand the forensic investigation landscape before having an immediate and dire need for the services of a forensic investigator. Author Erik Laykin--leader and pioneer of computer forensic investigations--presents complex technical information in easily understandable concepts, covering: A primer on computers and networks Computer forensic fundamentals Investigative fundamentals Objectives and challenges in investigative computer forensics E-discovery responsibilities The future of computer forensic investigations Get the knowledge you need to make tough decisions during an internal investigation or while engaging the capabilities of a computer forensic professional with the proven guidance found in Investigative Computer Forensics.
Accounting and Regulation by
Since 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking. ​
Audit and Accounting Guide by
State and local government audit and accounting is changing rapidly. This title features insights, comparisons, and best practices for some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes dual guidance for accountants and auditors early implementing GASB Statement No. 84, Fiduciary Activities. Topics covered also include: * Financial reporting and the financial reporting entity * Revenue and expense recognition * Capital asset accounting * The elements of net position * Accounting for fair value * Municipal securities offerings * Tax abatements
Audit and Accounting Guide by
With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.
Trust, Accountability and Purpose by
The collapse of trust can be found across all of our institutions but most of all in finance. This Element seeks to answer an existential question: how to rebuild trust in distrusting times? Integrity, responsibility and accountability must be embedded into corporate mission statements, values and codes of conduct. Through organisational and regulatory design across five interlocking themes - legal, regulatory, managerial, ethical and social. What is required is substantive rather than technical compliance; warranted rather than stated commitment to high ethical standards; effective deterrence strategies; enhanced accountability; and a shared commitment to risk within negotiated, binding and enforceable parameters.
Management Accounting by
This textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future organisational performance. It covers methods and instruments of management and cost accounting, cost management, and management control and is based on the German textbook "Interne Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer (Springer). The authors describe the managerial uses of accounting information, both for decision-making and decision-influencing, and provide a broad perspective on the subject combining the academic foundations of the field with recent cutting-edge research results. Moreover, traditions of German accounting theory and practice that are little known outside of the German-speaking countries are reflected in the book. With its unique approach based on information economics, the textbook offers a comprehensive and innovative presentation to a global audience.
Management Accounting Case Book by
Enlighten your students and improve your understanding of management accounting with this carefully curated collection of case studies Management Accounting Case Book: Cases from the IMA Educational Case Journal offers a detailed account of real-world business cases accessible to a variety of business-savvy audiences. It provides comprehensive coverage of several areas relevant to students and professionals in business and finance, including: Strategic cost management (including product and service costing, cost allocation, and strategy implementation) Planning and decision making (including cost estimation, CVP analysis, budgeting, decision making, capital investments, target costing, and TOC) Operations, process management, and innovation (including flexible budgeting, standard costs, variance analysis, non-financial performance indicators, quality control, lean, and innovation governance) Used by dozens of different universities, the Management Accounting Case Book contains cases reviewed and rigorously vetted by the Institute of Management Accountants. The book is perfect for anyone hoping to increase their understanding of management theory or facilitate lively discussion about the topics contained within.
Management Accounting for Public Services by
"Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and "leading-edge" guide to the topic. Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management. A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management"--
Nudging in Management Accounting by
Susanne Rauscher and Annika Zielke provide an in-depth analysis of the relevance of nudging as a potential solution approach for behavioral issues within the area of Management Accounting. It challenges whether learnings from already successful applications of nudging especially in the social and political context can be transferred to the corporate environment of management accounting. This study contributes to the increasing interest in behavioral economics in the corporate context. Its findings have the potential to impact both academic research and practitioners' work.
Principles of Accounting, Volume 2 by
This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields.
Transfer Prices and Management Accounting by
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 do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.
Value Creation in Management Accounting and Strategic Management by
This book explores two combined approaches (strategy and accounting) from a cross-disciplinary perspective in order to improve knowledge of value creation in various contexts. Existing studies on this topic have generally adopted a purely account-based or strategy-oriented approach to address this issue. However, this book draws upon a number of well-defined theoretical and empirical backgrounds and methodologies. Since the 1980s, many changes have occurred and companies have increasingly focused their strategies on value creation. Consequently, new strategic directions have emerged, especially for managerial accounting. Management accounting and alignment with strategy could thus improve performance. This book encourages further thought and reflection on these issues which should be pursued in the future as firms face new challenges associated with the acceleration of digital transformation.
Accounting for Deferred Income Taxes by
A complicated accounting model, FASB ASC 740 has been around for a while. But the rules are becoming more challenging as businesses become more complex. This book incorporates the new tax rates and other impacts of the Tax Cuts and Jobs Act and will assist you in understanding FASB ASC 740, Income Taxes, and how it establishes guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures. Key topics include: Principles of FASB ASC 740 Income tax expense and deferred tax liabilities and assets Valuation allowances Proper documentation of deferred income taxes in the work papers Required disclosures within the financial statements
Confidence Games by
The rise and fall of a tax shelter industry that enabled some of America's richest citizens to avoid paying their fair share of taxes. For ten boom-powered years at the turn of the twenty-first century, some of America's most prominent law and accounting firms created and marketed products that enabled the very rich--including newly minted dot-com millionaires--to avoid paying their fair share of taxes by claiming benefits not recognized by law. These abusive domestic tax shelters bore such exotic names as BOSS, BLIPS, and COBRA and were developed by such prestigious firms as KPMG and Ernst & Young. They brought in hundreds of millions of dollars in fees from clients and bilked the U.S. Treasury of billions in revenues before the IRS and Justice Department stepped in with civil penalties and criminal prosecutions. In Confidence Games, Tanina Rostain and Milton Regan describe the rise and fall of the tax shelter industry during this period, offering a riveting account of the most serious episode of professional misconduct in the history of the American bar. Rostain and Regan describe a beleaguered IRS preoccupied by attacks from antitax and antigovernment politicians; heightened competition for professional services; the relaxation of tax practitioner norms against aggressive advice; and the creation of complex financial instruments that made abusive shelters harder to detect. By 2004, the tax shelter boom was over, leaving failed firms, disgraced professionals, and prison sentences in its wake. Rostain and Regan's cautionary tale remains highly relevant today, as lawyers and accountants continue to face intense competitive pressure and regulators still struggle to keep pace with accelerating financial risk and innovation.
Employee Benefits Design and Planning by
Employee benefits program design, development, and planning remain among the most complex tasks HR managers face. Benefit plans have many dimensions, but their central challenges are inevitably related to finance and accounting. In Employee Benefits Design and Planning, world-renowned benefits consultant Dr. Bashker Biswas offers comprehensive coverage of all the accounting and finance implications you need to consider in structuring your employee benefits program. Building on Biswas's market-leading book, Compensation and Benefit Design, this all-new guide drills far more deeply and comprehensively into benefit design, covering these and many other crucial topics: Finance and accounting implications of the Affordable Care Act Part D integration HIPAA Severance benefits Disability and group life insurance programs Mandated and flexible benefits Reemployment and benefit continuation rights Non-qualified deferred arrangements 409A plans, ESOPs, Money Purchase Pension Plans, 401(k), and 403(b) plans Employee benefit plan financial reporting, legal compliance, and auditing Employee benefits in mergers and acquisitions Self-funding vs. insurance funding decisions Global employee benefits, including umbrella pension plans, expatriate benefits, and benefit integration Key employee benefit metrics, ratios, cost forecasting, and budgeting
