Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance...

This book is essential for students and practitioners in accounting, international business, finance, and economics. In a straightforward and readable style, it focuses on the changing accounting and auditing standards in national and global economies in the post-Enron/Arthur Andersen era. The...

The SAGE Course Companion on Financial Accounting is an accessible introduction to the subject that will help readers to master key concepts and enhance their thinking skills in line with course requirements. It provides support on how to revise for exams and prepare for and write assessed...

The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a...

A collection of previously published articles on contemporary accounting history from 1962 to 2007. It focuses on the evolution of the standard-setting process, biographies of accounting writers, and on the evolution of the accountancy profession and audit practice

Regulation and Inclusivity in Finance and Accounting – Navigating Regulatory Frameworks and Technological Advancements -- Does Financial Inclusion empower marginalized communities? Evidence from India -- Bridging the Gap: Making the Financial Services Accessible to the Vulnerable Sections of...