Examines the role and responsibilities of accounting to society, including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, and internationalization of public interest obligations.
Analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy.
This book offers a responsible controlling framework and a 12-step roadmap for how management accounting and controlling can be adapted to become a change agent towards responsible business.
Explores how accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability.
In this book, the authors argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance.
This book takes an innovative and controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfill them.