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  • Accounting for Sustainability
    Accounting for Sustainability

    This book provides a broad overview of how sustainability reporting has grown, how it is used now and where it is heading.Daily, we read and hear in various media about concepts such as corporate social responsibility (CSR), sustainability reporting, sustainability accounting, environmental reports, corporate citizenship or environmental management systems.Accounting for Sustainability decodes this terminology by providing an accessible introduction to the topic that explores sustainability reporting from an internal and external perspective.It begins with an overview of how sustainability reporting has emerged and why it is important, before moving on to cover definitions of key terms and specific theories and frameworks.Subsequent chapters explore the role of financial management, sustainability standards, accounting communication and capital markets.With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.

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  • Sustainability Accounting and Accountability
    Sustainability Accounting and Accountability

    Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies.Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success.The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability.Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic.Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management.The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality.Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions.Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations.It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing.This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.

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  • Innovation Accounting : A Practical Guide For Measuring Your Innovation Ecosystem's Performance
    Innovation Accounting : A Practical Guide For Measuring Your Innovation Ecosystem's Performance

    When a company is committed to growing through innovation - not just exploiting the existing business models - standard accounting documents offer insufficient and, oftentimes irrelevant data.Innovation Accounting is a practical guide for these companies to help them measure and track innovation.Most established organizations have understood the need to innovate and become more digital, however the management tools available to leaders seeking to understand the investments in innovation are lacking.Financial accounting in particular is difficult to use in the context of (digital) innovation.Therefore a new complementary system for measuring and tracking innovation is needed. The book provides tools, frameworks, templates, and visualizations that can be easily understood and applied.These can all be used by executives looking for a new way of measuring corporate performance in a world where accounting-recognized assets are becoming commodities, by investors seeking better ways of looking at a company's growth potential, and by managers who need to valuate innovation product teams using more than just financial indicators.Innovation Accounting is an essential go-to book for anyone that wants to measure their company's innovation ecosystem.

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  • Comparative CSR and Sustainability : New Accounting for Social Consequences
    Comparative CSR and Sustainability : New Accounting for Social Consequences

    This book breaks new ground by providing a structured and cohesive set of contributions on the actions, developments, problems and theories of corporate social responsibility (CSR).With new case studies from the UN’s Least Developed Countries (LDCs), contributors in this book investigate how firms in Eastern and Western countries are responding to and making use of evolving CSR guidelines. The book addresses the following questions: is CSR simply greenwashing or an authentic commitment to responsible corporate citizenship?Has globalization drawn CSR conduct in LDCs closer to that of industrialized countries?Stakeholder theory, actor–network theory and a new orbital theory of accountability are applied to give coherence to the case studies.Other chapters address greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis on what responsibility precisely entails in CSR, and the interface between law and CSR.The book also considers the impact of COVID-19 on the hospitality industry, and includes a contribution from Ukrainian scholars, one written while their city of Kharkiv was under attack by Russian forces. This book will be a useful reference to those interested in discussions on crises, climate change, and SDGs and realizing sustainable goals through CSR.

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  • What are the accounting terms of cost accounting?

    Cost accounting involves several key terms, including direct costs, indirect costs, fixed costs, variable costs, and overhead. Direct costs are expenses directly tied to the production of a specific product or service, while indirect costs are not directly tied to a specific product or service. Fixed costs remain constant regardless of production levels, while variable costs fluctuate with production levels. Overhead includes all indirect costs incurred in the production process, such as rent, utilities, and administrative expenses. Understanding and accurately tracking these cost accounting terms is essential for businesses to effectively manage their expenses and make informed financial decisions.

  • What is a cost center accounting form in accounting?

    A cost center accounting form is a document used to track and record the expenses incurred by a specific department or cost center within an organization. It helps in monitoring and controlling costs associated with a particular area of the business. The form typically includes details such as the date of the expense, description of the cost, amount spent, and the cost center to which the expense is allocated. By using cost center accounting forms, businesses can analyze the financial performance of each department and make informed decisions to improve efficiency and profitability.

  • What is a cost center accounting sheet in accounting?

    A cost center accounting sheet is a document that tracks and records all the costs associated with a specific department or division within a company. It helps management analyze and monitor the expenses incurred by each cost center, allowing for better decision-making and cost control. The sheet typically includes details such as labor costs, overhead expenses, and any other costs directly related to the operations of the cost center. By using this accounting tool, companies can accurately allocate costs, assess performance, and improve efficiency within their organization.

  • Is accounting difficult?

    Accounting can be challenging for some people due to its complex rules and principles. It requires attention to detail, analytical skills, and the ability to understand and interpret financial data. However, with dedication and practice, many people find that they can grasp the concepts and excel in accounting. It ultimately depends on the individual's aptitude and willingness to put in the effort to understand the subject.

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  • Accounting for Non-Accounting Students
    Accounting for Non-Accounting Students

    The essential learning of real-world accounting problems made simple. 'Everything a non-specialist accounting student needs.This latest edition is comprehensive, well-structured, easy to follow and contains plenty of all-important practice questions plus additional online resources.' David Gilding, Programme Director, Business Management, Lifelong Learning Centre, University of Leeds For undergraduate and graduate Accounting courses as part of non-Accounting programmes. Accounting for Non-Accounting Students, 10th edition, by Dyson and Franklin, provides a real-life understanding of the subject by introducing you to the purpose and key ideas of financial and management accounting, whether you have little or no previous knowledge of the subject. Renowned for its clear and non-technical explanations of essential accounting techniques, the textbook uses simple language accessible to all.Its engaging content will help you cross the bridge between classroom learning and real life to improve your employment prospects when applying for jobs. Key and new features include: New - critical thinking questions related to the most recent news stories. Up-to-date, real company information and reports, with examples included. A companion website with additional learning resources to practice and improve your understanding of the essential accounting concepts. A glossary with nearly 100 key accounting definitions related to concepts and terms. Along with contemporary examples and business articles, this textbook will allow you to explore, individually and within the classroom discussions, themes that go beyond the standard accounting techniques, challenging you to think and develop your knowledge and critical thinking skills around the subject.

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  • Future-Proof Accounting : Data and Technology Strategies
    Future-Proof Accounting : Data and Technology Strategies

    In today's rapidly evolving accounting landscape, success hinges on embracing cutting-edge technologies.Data analytics and blockchain technology have become indispensable tools for accountants as businesses increasingly digitize their operations.To remain at the forefront of the profession, accountants must possess the ability to decipher complex data and uncover emerging trends.Moreover, understanding the inner workings of blockchain technology is paramount for providing sound advice to clients.By continuously staying abreast of these groundbreaking technologies, accountants can secure their position as highly sought-after professionals. Future-Proof Accounting: Data and Technology Strategies equips accounting students, professors, and industry experts with the knowledge needed to navigate the dynamic realm of accounting.This essential resource provides readers with a comprehensive understanding of the latest technologies and their practical applications.Whether you seek to enhance your skills for the classroom or the workplace, this indispensable guide offers the tools necessary for triumph. Future-Proof Accounting: Data and Technology Strategies bridges the gap between theoretical knowledge and practical expertise, delving into the latest technological advancements and empowering students to cultivate proficiency in technologies that will shape their future careers.

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  • Accounting
    Accounting

    We asked over 5000 accounting lecturers what would help them teach and students learn? The results were: Help with student engagement and varying levels of ability; Real world examples to be used in class; Content to break up lectures and engage students. Accounting 3e has been developed to incorporate these elements and much more! Accounting 3e provides a very accessible and easy-to-follow introduction and is aimed at students studying accounting for the first time. The book introduces concepts in an engaging and easy-to-follow manner, and examples are tried and tested with many graded questions and answers. The third edition is updated to reflect IFRS terminologies and format including the reorganisation of the UK standards committee in July 2012. Double entry bookkeeping is included, however, this can be bypassed for students not requiring this.

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  • Accounting for Social and Environmental Sustainability : A Multi-Capital Approach
    Accounting for Social and Environmental Sustainability : A Multi-Capital Approach

    For a company, managing its social and environmental performance is no longer just a matter of reducing its impact; it must also be able to assess its contribution to resolving or aggravating social and environmental problems.This book argues that the current work on accounting for sustainability has not yet given organisations a tool to integrate their performance within the planetary and social framework that conveys actual "planetary and social budgets", and that business organisations lack the possibility to go beyond incremental performance measurement. It offers an in-depth examination of multi-capital accounting, which has already been integrated within the Corporate Sustainability Reporting Directive and will follow on from sustainability reporting.The LIFTS model (Limits and Foundations Towards Sustainability Accounting Model) used in this book combines various scientific and practical contributions to develop budgets for environmental impacts and social obligations on an organisational scale.It proposes an accounting mechanism that enables an organization to manage each of its budgets and measure variances between forecast and actual.It provides an introduction to the principles of this model and its conditions of application and describes its implementation in numerous companies. While the main audience for the book is academics, advanced students and researchers in accounting for sustainability, business and management and economics, it will also appeal to practitioners, policymakers, national standard setters, think tanks and non-governmental organizations (NGOs).

    Price: 135.00 £ | Shipping*: 0.00 £
  • What is accounting?

    Accounting is the process of recording, summarizing, analyzing, and reporting financial transactions of a business or organization. It involves the systematic and detailed recording of financial activities to provide accurate and timely information for decision-making purposes. Accounting helps in tracking the financial health of a business, ensuring compliance with regulations, and providing insights for strategic planning. Overall, accounting plays a crucial role in helping businesses manage their finances effectively and make informed decisions.

  • How are financial accounting and cost and performance accounting related?

    Financial accounting and cost and performance accounting are related in that they both involve the recording, analyzing, and reporting of financial information. However, they differ in their focus and purpose. Financial accounting primarily focuses on providing external stakeholders with information about a company's financial performance and position, while cost and performance accounting focuses on providing internal stakeholders with information about the costs and performance of specific activities, products, or departments within the organization. Both types of accounting are essential for decision-making and performance evaluation within an organization.

  • What is the difference between external accounting and internal accounting?

    External accounting refers to the preparation of financial statements for external stakeholders such as investors, creditors, and regulators. It follows generally accepted accounting principles (GAAP) and is focused on providing an accurate representation of a company's financial performance. Internal accounting, on the other hand, is used by management for decision-making purposes within the organization. It may involve more detailed and frequent reporting than external accounting and can be tailored to meet the specific needs of the organization. Internal accounting is not subject to the same regulations and standards as external accounting.

  • What is the accounting entry for the fourth transaction in accounting?

    The fourth transaction in accounting typically involves the purchase of inventory on credit. The accounting entry for this transaction would be to debit the inventory account to increase the inventory asset and credit the accounts payable account to recognize the liability for the amount owed. This reflects the increase in inventory and the corresponding increase in the accounts payable liability.

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