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Elsevier

Books in Accounting

The Accounting portfolio encompasses comprehensive insights into financial reporting, auditing, taxation, and managerial accounting. Featuring the latest research, regulatory updates, and practical frameworks, these resources support accountants, auditors, and researchers in navigating complex financial landscapes. Emphasizing technological advances, compliance, and ethical standards, the titles address critical issues such as digital transformation, sustainability, and global standards. This collection provides essential knowledge for fostering transparent, accurate financial practices and strategic decision-making in diverse organizational contexts.

  • Cost Control

    A Strategic Guide
    • 1st Edition
    • David Doyle
    • English
    The current economic climate has meant that cost control is firmly back on the corporate agenda. This edition maintains that all too often, costs are cut in a way that is actually detrimental to the company in the short and long-term. The author highlights and examines the many pitfalls managers face, and suggests a more flexible model which will offer stability and sustainability in the modern global marketplace. Getting maximum results out of organisational resources while minimising costs will continue to rank as one of the main strategic issues facing managers for many generations to come.

  • Management Accounting- Information Strategy: May 2002 Exam Questions & Answers

    • 1st Edition
    • English
    Management Accounting - Information Strategy May 2002 Examination Questions and Answers. The answers for the third set of exams under the new syllabus have been compiled by the Examiners. They provide an invaluable source for lecturers and students. This title is also available for immediate download at http://www.businessc...

  • Environmental Cost Accounting

    An Introduction and Practical Guide
    • 1st Edition
    • Rupert Howes
    • English
    Environmental Cost Accounting provides an introduction to the dynamic subject of corporate environmental accounting. It outlines the business case and rationale for engaging in environmental accounting. It also illustrates how leading UK companies are already adding value and reducing risk through the use of innovative environmental accounting techniques and methodologies. The second part of the book presents an environmental accounting tool kit which focuses on external cost accounting. The methodology detailed in this section provides a tool to estimate the environmental sustainability of a company's activities and operations. The methodology presented has been developed by the sustainable development organisation Forum for the Future, a UK registered charity, with support from the Chartered Institute of Management Accountants (CIMA).

  • Advances in Accounting

    • 1st Edition
    • Volume 19
    • Philip M J Reckers
    • English

  • Research in Accounting Regulation

    • 1st Edition
    • Volume 15
    • Gary Previts
    • English

  • Advances in International Accounting

    • 1st Edition
    • Volume 14
    • J. Timothy Sale
    • English
    This title is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. "Advances in International Accounting" welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

  • Management Accounting and Strategic Human Resource Management

    • 1st Edition
    • John Innes + 1 more
    • English
    This research report investigates the role of management accounting (MA) in relation to strategic human resource management (SHRM). The two main objectives of the report were:1. The existing MA information provided within the context of the SHRM process.2. Managers' and accountants' views on what role MA information could play in SHRM in future.Includes in-depth case studies of four leading-edge companies (Royal Mail, Canada Post Corporation, TDG plc, Weycan). In summary the four case studies show that management accountants contribute in many different ways to SHRM such as:Providing information for SHRM planningAnalysing HR strategiesProviding information for HR decision-makingMeasu... HR performance (financial and non-financial)Benchm... HR performance

  • Shareholder or Stakeholder Value

    • 1st Edition
    • S. Cooper + 2 more
    • English
    This research report investigates two new approaches to the management and evaluation of performance within large UK quoted companies. The first of these is that of Value-based Management, and the second Stakeholder Value.37 interviews were carried out with senior personnel to investigate their formal and informal performance management system and superior insights were gained into the behavioral and cultural dimensions of the performance management process.

  • The Co-ordination of Mission Statements, Objectives, and Targets in UK Executive Agencies

    • 1st Edition
    • R. Eden + 1 more
    • English
    The main objective of this report is to review the rationale and difficulties of using a highly rational model of management in the public sector, with its focus on targeting, measuring and reporting performance.It also aims to identify the degree to which the mission statement, objectives and targets in the corporate and business plans of agencies are consistent, complete and co-ordinated.Finally it sets out to identify the perceptions of chief executives of agencies in Northern Ireland with reference to the development, use and impact of mission statements, objectives, targets and performance measures.

  • Value Based Management

    • 2nd Edition
    • Robert Scarlett
    • English
    Over the last 25 years a disparate body of management techniques has been developed which seeks to ensure that a business process creates the highest possible value for the owners of, and other stakeholders in, that process. The relevant techniques relate to performance evaluation, decision-making, strategy and organisation. The practical application of these techniques is known as 'value-based management'.This text seeks to explore value-based management through a study of writings in newspapers, professional journals, academic publications, and technical manuals. Most writings included are extracts from longer publications or abridged versions of original articles.

  • Benchmarking- Concept and Practice with Particular Reference to the Finance Function

    • 1st Edition
    • Ghobadian + 2 more
    • English
    Benchmarking is simply an attempt to learn from the experiences of other organisations with superior performance and initiate improvement programmes. Although a simple concept, benchmarking is not simple to implement. It requires careful planning, allocation of resources and creation of conditions conducive to the implementation of the lessons learnt to make it an effective management tool.The report will help practitioners with no experience of benchmarking to develop a clear understanding of the concept. It will also provide them with an overview of practical aspects of benchmarking and examples of its successful application.

  • Authorities on Benchmarking

    The State of Benchmakring in UK Local Government
    • 1st Edition
    • M. Bowerman + 1 more
    • English
    This report researches what is currently being done in the name of benchmarking by local authorities. There was benchmarking activity in the local authority sector long before the idea was popularised in the private sector. Benchmarking, in the form of cost and activity comparisons, has been practiced in UK local government since the 1970s. The implementation in 1997 of Best Value, a major new policy initiative in local government, has proved catalytic and benchmarking has burgeoned. The report presents a number of case studies into the use of benchmarking including the County Council, City Council and Police Force and gives detailed conclusions and recommendations.

  • Data Warehousing and the Management Accountant

    • 1st Edition
    • Ian Cobb
    • English
    This report details the findings from a questionnaire survey and a field study of data warehousing and its implications for management accountants and management accounting.The report suggests that management accountants are actively involved in shaping the direction of data warehousing in their organizations.The contents includes a brief discussion on managers' information needs, an overview of the data-warehousing process, the findings of the survey of CIMA members, a detailed description of the experiences of data warehousing at ten company sites and finally some conclusions are provided.

  • Advances in Accounting

    • 1st Edition
    • Volume 18
    • Philip M J Reckers
    • English
    Advances in Accounting" was founded to provide a forum for discourse among and between academic and practising accountants on issues of significance to the future of the discipline. Emphasis was placed on original commentary and creative research that would substantively advance our understanding of behavioural and financial markets phenomena relevant to real world choices. Technology and global competition have brought tremendous changes in business and accounting. A wide array of unsolved questions continue to challenge a profession that defies definition and which is continuously reinventing itself. This volume focuses on questions of the "value added" by accounting information and audit services. Articles explore the important task of valuing corporate entities, and investigate challenges currently faced by auditors (client selection, pricing behaviour, and audit quality). Finally, contributors address the human side of career opportunities in the discipline and whether adequate human resources are flowing into the profession today. The theme of this collective effort is new solutions for new problems.

  • Advances in International Accounting

    • 1st Edition
    • Volume 13
    • J.T. Sale
    • English
    Advances in International Accounting is a referred, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

  • Research in Accounting Regulation

    • 1st Edition
    • Volume 14
    • Gary Previts
    • English
    The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US], and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants. There are equivalent and emerging national bodies that exist in most developed and developing countries, and further there are emerging global coordinating entities as well, which attempt to coordinate the activities among nations. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based upon: self-regulatory activities, case law and litigation, government and quasi-governmental regulation, and the economics of regulation, including modeling. The serial aims to encourage the submission of original empirical, behavioral or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets.

  • Advances in Accounting

    • 1st Edition
    • Volume 17
    • Philip M J Reckers
    • English

  • International Transfer Pricing

    A Survey of Cross-Border Transactions
    • 1st Edition
    • J Michael Elliot + 1 more
    • English
    Following legislative changes, this report sheds light on the contentious area of international transfer pricing (ITP) by moving away from primary tax focus. By examining one specific intra-group, cross-border transaction between 12 MNEs, the resulting micro-level of analysis provides a qualitative, in-depth understanding of ITP within the financial services, manufacturing and service sectors.

  • Management Accounting in Small Growth Orientated Service Sector Businesses

    • 1st Edition
    • L. Perren + 2 more
    • English

  • Accountants' Response to Ethical Issues as Work

    • 1st Edition
    • C. Fisher + 1 more
    • English

  • Accounting for Risk in the NHS

    • 1st Edition
    • P. Fenn + 3 more
    • English
    Drawing on research into accounting issues arising from claims made upon NHS Trusts by patients, staff and members of the public, this report examines the process of accounting for risk in th NHS and its implications for risk management. It investigates the interdependence of decisions on information gathered in relation to the frequency and severity of liabilities, the reporting of costs and liabilities in financial statements and decisions to control or transfer these risks to purchasers of insurers.

  • Information System Development in the Small Firm

    The Use of Management Accounting
    • 1st Edition
    • Falconer Mitchell + 2 more
    • English

  • Environmental Accounting for Sustainable Development

    An Evaluation of Policy and Practice in the Forestry Sector in Cameroon
    • 1st Edition
    • C. Elad
    • English

  • Cost System Design and Profitabillity Analysis in UK Companies

    • 1st Edition
    • COLIN DRURY + 1 more
    • English

  • Environmental Management, Environmental Accounting and Financial Performance

    • 1st Edition
    • J. Toms
    • English
    The research investigated differences in performance between comapnies that persue environmentally friendly policies and those that do not. The Survey was based on relative financial performance data for around 250 large public limited companies in 25 sectors over a seven year period.

  • Research in Accounting Regulation

    • 1st Edition
    • Volume 13
    • N. Chandar + 2 more
    • English
    The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), and self-regulatory organizations such as State Societies of CPAs and the American Institute of Certified Public Accountants. There are equivalent and emerging national bodies that exist in most developed and developing countries, and further there are emerging global coordinating entities as well, which attempt to coordinate the activities among nations. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline.Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based upon: self-regulatory activities, case law and litigation, government and quasi-governmental regulation, and the economics of regulation, including modeling. The serial aims to encourage the submission of original empirical, behavioral or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets.

  • Success and Failure of Activity-Based Techniques

    A Long-term Perspective
    • 1st Edition
    • A. Friedman + 1 more
    • English
    Presents six case studies of companies that have implemented ABT. Emphasises the need for ABT to be supported by senior management, to have a compelling business need, and to be integral to the whole organisational structure if it is to succeed. Some of the reasons for failure include insufficient resources, departure of key individuals, technical problems and staff resistance.

  • Financial Reporting

    • 1st Edition
    • Robert Kirk
    • English
    Financial Reporting is aimed at the busy professional accountant. It represents a distillation of the best and most relevant articles in the professional accounting press published over the last three years. The articles have been extracted from such prominent journals as Accountancy, the Journal of Accountancy, Management Accountancy and Accountancy Ireland. It concentrates not only on the content and controversy surrounding the publication of the latest accounting standards but also investigates such important subjects as materiality and international harmonization which are currently exercising many professional accountants' minds. The last two chapters of the book introduce the reader to some of the latest thinking on subjects as diverse as deferred taxation, pensions and environmental reporting.

  • Advances in Accounting

    • 1st Edition
    • Volume 16
    • Philip M J Reckers
    • English
    The series focuses on the academic and theoretical side of the profession in the areas of financial accounting, accounting education and auditing. The articles range from empirical, to analytical, to the development of new technologies.

  • Act Companion to Treasury Management

    • 1st Edition
    • Valerie Hawkes
    • English
    ACT companion to treasury management is more than just an update of the classic first edition. It has been completely rewritten to incorporate all that has changed in international treasury management since the first edition was written over twelve years ago.This exceptional A-Z of international treasury practice provides clear explanations of uses and practicalities along with the risks and advantages of implementation. ACT companion to treasury management now includes entries on:Accounting proceduresBanking relationships and proceduresFinancial markets and instrumentsForeign exchange, interest rate and credit risk managementInternatio... treasury managementTax planningTreasury control and performance measurementEdited by a leading treasury consultant with contributions from a wide range of experts in their individual fields, it will be an essential purchase for treasurers, finance professionals, business advisors and students; in fact anyone whose work touches on the field of treasury management.

  • Advances in International Accounting

    • 1st Edition
    • Volume 11
    • S.B. Salter + 1 more
    • J.T. Sale
    • English
    Advances in International Accounting is a referred, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

  • The Evolution of International Accounting Standards in Transitional and Developing Economies

    • 1st Edition
    • Volume V
    • V.K. Zimmerman + 1 more
    • English
    This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.

  • Advances in International Accounting

    • 1st Edition
    • Volume 10
    • S.B. Salter
    • T.S. Doupnik
    • English
    Advances in International Accounting is a referred, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

  • Accounting for Improvement

    • 1st Edition
    • Sten Jonsson
    • English
    Accounting for Improvement offers concrete and constructive demonstrations of the possibilities of designing participative forms of organization. Field experiment cases illustrate how the operational level can assume a new significance in competitiveness and strategic positioning. In this way, the relevance of the accounting function to the improvement of productivity and quality is restored.Several broadly applicable lessons can be learnt, among them: how companies can strengthen their competitive base by patient improvement; how people with operative jobs can take command of their work situation and improve it in quality as well as efficiency.New bottom-up, people-orientated, empirically-founded approaches to decentralised participative management demonstrate a place for individuals and teamwork in today's "lost relevance" and "smart machine" environment.

  • An Accounting Thesaurus

    500 years of accounting
    • 1st Edition
    • Richard L. Chambers
    • English
    A compilation drawn from over 500 years of English language accounting literature reflecting a lifetime of scholarly enquiry, this book comprises over 5000 quotations of between 1-20 lines in length. The book aims to give an historical perspective as well as an up-to-date overview of what accounting and accountants were, are and do, and is intended both as a reference book and a research tool. Its range extends from general interest to the advanced, covering rules, practices and standards, professional and academic opinions, and the social and logical foundations of accounting; it also draws on the work of scholars in other fields that have some bearing on accounting work and thought.

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