Kelvin Smith Library celebrates scholarship at Case Western Reserve University by recognizing faculty authors in the Case School of Engineering, College of Arts and Sciences, and the Weatherhead School of Management who have written or edited books.
This volume faithfully reproduces the public correspondence between Mr. Thomas A. Murphy, former Board Chairman of General Motors Corporation, and two accounting leaders, during the latter two's term of service as Chair of the Financial Accounting Standards Board FASB].
This is the second in a four volume set which addresses Global Accounting History developments, focusing upon financial reporting, and related institutional aspects of disclosures for accountability and decision making purposes. This volume addresses five countries of the Americas, Argentina, Brazil, Canada, Mexico and the United States of America. Chapters are authored by specialists knowledgeable about each of the subject countries.
The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume Three considers six nations from Asia and Oceania, including Australia, China, India, Indonesia, Japan, and the Republic of Korea. The volume is informed by the knowledge of various regional specialists, who act as authors for each chapter.
"The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession." "Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved
The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume One addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland. Each chapter is authored by a specialist from the country concerned.
The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
In this volume, we examine how the institutional environment affects entrepreneurial organizations, and vice-versa. This includes not only how the institutional environment constrains both founding processes and the type of organizations founded, but also how institutional dynamics construct new entrepreneurial opportunities, empower and facilitate action, and how entrepreneurs manipulate the institutional environment to serve their own ends. This institutional approach to entrepreneurship shifts attention away from the personal traits and backgrounds of individual entrepreneurs, and towards how institutions shape entrepreneurial opportunities and actions; how entrepreneurs navigate their cognitive, normative, and regulatory environments; and how actors modify and build institutions to support new types of organizations.
Management Accounting at the Hudson's Bay Company: From Quill Pen to Digitization describes the 1670 to 2005 evolution of management accounting at the longest surviving commercial company in the world. This book was possible for the extraordinary reason that by plan, and the nature of HBC's early business, the company retained virtually all management accounting documents. Through the viewpoint of management accounting, the book also tells the story of Anglo-American evolution of double-entry bookkeeping for managing companies. A study of 335 years may seem daunting until recognizing that management accounting does not change often, and changes are exciting, dramatic and consequential. Five significant sets of management accounting changes were identified, each made for significant strategic or more precisely for survival reasons. Thus, the focus of this book is on the making and remaking of management accounting to support survival strategy. A serious lesson is that management accounting can be difficult to change and without insightful managers, existing management accounting is allowed to survive well beyond its usefulness.
Drawing upon established academic theory, the study argues that the Big Four, as part of a globalizing transnational capital class, has dominated indigenous firms by bringing to China an ideology that came to be accepted as normative. By winning this battle of ideology, the Big Four gained access to the coercive power of the State, and to the power of transnational institutions that have subsumed part of the power of the State. Indigenous firms have pursued a counter-hegemonic strategy of undermining the ideological superiority of the Big Four through the infiltration and modification of institutional arrangements following what the academic literature calls "the long march through the institutions.