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Accounting in networks / / by Häkan Häkansson, Kalle Kraus, and Johnny Lind
| Accounting in networks / / by Häkan Häkansson, Kalle Kraus, and Johnny Lind |
| Autore | Häkansson Häkan <1947-, > |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | New York : , : Routledge, , 2010 |
| Descrizione fisica | 1 online resource (383 p.) |
| Disciplina | 657 |
| Altri autori (Persone) |
KrausKalle
LindJohnny |
| Collana | Routledge studies in accounting |
| Soggetto topico |
Accounting
Business communication Business networks |
| ISBN |
1-136-98969-2
1-136-98970-6 1-282-56975-9 9786612569753 0-203-85431-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Book Cover; Title; Copyright; Contents; Figures; Tables; Abbreviations; Acknowledgments; 1 Accounting in Networks as a New Research Field; 2 Accounting and Inter-Organisational Issues; Part I: Accounting in Different Settings; 3 Inter-Organisational Accounting in Dyadic Settings; 4 Towards Accounting in Network Settings; 5 The Role of Management Accounting in Joint Venture Relationships: A Dynamic Perspective; 6 Accounting in Inter-Organisational Relationships within the Public Sector; Part II: Accounting Techniques; 7 Customer Accounting When Relationships and Networks Matter
8 Target Costing in Inter-Organisational Relationships and Networks9 Open-Book Accounting in Networks; Part III: Theoretical Perspectives on Accounting in Networks; 10 Accounting in Networks-The Transaction Cost Economics Perspective; 11 Accounting in Networks-The Industrial-Network Approach; 12 Actor-Network Theory and the Study of Inter-Organisational Network-Relations; 13 Accounting in Inter-Organisational Relationships-The Institutional Theory Perspective; 14 Accounting in Networks-The Next Step; Contributors; Author Index; Subject Index |
| Record Nr. | UNINA-9910792374503321 |
Häkansson Häkan <1947-, >
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| New York : , : Routledge, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting in networks / / by Häkan Häkansson, Kalle Kraus, and Johnny Lind
| Accounting in networks / / by Häkan Häkansson, Kalle Kraus, and Johnny Lind |
| Autore | Häkansson Häkan <1947-, > |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | New York : , : Routledge, , 2010 |
| Descrizione fisica | 1 online resource (383 p.) |
| Disciplina | 657 |
| Altri autori (Persone) |
KrausKalle
LindJohnny |
| Collana | Routledge studies in accounting |
| Soggetto topico |
Accounting
Business communication Business networks |
| ISBN |
1-136-98969-2
1-136-98970-6 1-282-56975-9 9786612569753 0-203-85431-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Book Cover; Title; Copyright; Contents; Figures; Tables; Abbreviations; Acknowledgments; 1 Accounting in Networks as a New Research Field; 2 Accounting and Inter-Organisational Issues; Part I: Accounting in Different Settings; 3 Inter-Organisational Accounting in Dyadic Settings; 4 Towards Accounting in Network Settings; 5 The Role of Management Accounting in Joint Venture Relationships: A Dynamic Perspective; 6 Accounting in Inter-Organisational Relationships within the Public Sector; Part II: Accounting Techniques; 7 Customer Accounting When Relationships and Networks Matter
8 Target Costing in Inter-Organisational Relationships and Networks9 Open-Book Accounting in Networks; Part III: Theoretical Perspectives on Accounting in Networks; 10 Accounting in Networks-The Transaction Cost Economics Perspective; 11 Accounting in Networks-The Industrial-Network Approach; 12 Actor-Network Theory and the Study of Inter-Organisational Network-Relations; 13 Accounting in Inter-Organisational Relationships-The Institutional Theory Perspective; 14 Accounting in Networks-The Next Step; Contributors; Author Index; Subject Index |
| Record Nr. | UNINA-9910809783103321 |
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Häkansson Häkan <1947-, >
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| New York : , : Routledge, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting in pluralistic societies (Special Issue) [[electronic resource]]
| Accounting in pluralistic societies (Special Issue) [[electronic resource]] |
| Autore | Brown Judy |
| Pubbl/distr/stampa | Bradford, : Emerald Group Publishing Limited, 2015 |
| Descrizione fisica | 1 online resource (209 p.) |
| Disciplina |
657
657.835 |
| Altri autori (Persone) |
DillardJesse
HopperTrevor ParkerLee GuthrieJames |
| Collana | Accounting, Auditing & Accountability Journal: Volume 28, Issue 5 |
| Soggetto topico |
Accounting
Finance, Public -- Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78560-441-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; EDITORIAL ADVISORY BOARD; Editorial; Guest Editor foreword; A sociological theory of corporate finance; Reexamination of the insurance-like effect of corporate social responsibility; Competition in corporate philanthropic disaster giving; Dynamics between currency and equity in Chinese markets; How strategy changes in different monetary policy conditions; The long-term performance of cross-border mergers and acquisitions; Business strategy, market competition and earnings management; Mandatory and voluntary information disclosure and the effects on financial analysts
The moderating effect of social capital and cosmopolitanism on marketing capabilities |
| Altri titoli varianti |
Accounting, Auditing & Accountability Journal
Special Issue Accounting in pluralistic societies |
| Record Nr. | UNINA-9910511616503321 |
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Brown Judy
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| Bradford, : Emerald Group Publishing Limited, 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting in small business decisions / / by James L. Gibson and W. Warren Haynes
| Accounting in small business decisions / / by James L. Gibson and W. Warren Haynes |
| Autore | Gibson James L (James Lawrence), <1935-> |
| Pubbl/distr/stampa | Lexington, Kentucky : , : University of Kentucky Press, , 1963 |
| Descrizione fisica | 1 online resource (148 p.) |
| Disciplina | 657.044 |
| Collana | Small Business Management Research Reports |
| Soggetto topico |
Accounting
Small business Decision making |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-8131-8338-3
0-8131-6324-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title; Copyright; FOREWORD; ACKNOWLEDGMENTS; Contents; INTRODUCTION; 1. ACCOUNTING AND ECONOMICS: THEIR RELATION TO DECISION MAKING; Accounting and Business Decisions; Recognition of the need for a decision; Assembly and organization of relevant information; Managerial Economics in Business Decisions; The principles of managerial economics; A variety of cost concepts; Economists' criticism of traditional accounting; 2. GARDEN AND LANDSCAPE NURSERIES; Some Generalizations; Why cost accounting is not used; A note on nursery cost accounting literature; A Prescriptive Model for Nurseries
Certainty model: plant mix decisionsCertainty model: pricing decisions; Certainty model: other decisions; Cost considerations; Significance of the present value approach; Removal of simplifying assumptions; Conclusions: Economics and Accounting in Nursery Decisions; 3. RETAIL STORES; Some Generalizations; The Concept of Homeostasis and Retail Decision Making; Historical Data as Estimates of Future Data; Why historical data are used in some retail stores; Accounting systems as sources of historical data; The Merchandise Budget; The merchandise budget defined; The budget and the small retailer Effect on merchandising decisionsAd Hoc Analysis; The Case Studies in Terms of Rational Decision Making; Elements of a prescriptive model; The case studies evaluated; Implications for Practice; 4. MANUFACTURING FIRMS; Some Generalizations; Product Diversification Decisions of Two Firms; Investment Decisions of Two Firms; Pricing Decisions of Four Firms; Full costs rigidly used; Full costs used with some flexibility; Full costs with complete adjustment to competition; Full costs not used; Evaluation of the pricing practices; Implications for Practice; 5. PRINTING FIRMS; Some Generalizations Printing Industry Accounting MethodsThe production flow; All-inclusive hour cost method; Factory-hour cost method; Hour costs and decision making; Case Studies of the Role of Accounting in Decision Making; A firm with specialized decision-making processes; Two firms with less specialized decision-making processes; Three firms with one-man decision makers; Evaluation of the pricing practices in the cases; Routinized Decision Making versus Ad Hoc Analysis; Industry Comparisons; Production characteristics; Market characteristics; Implications for Practice; 6. CASE STUDIES OF INCREMENTAL ANALYSIS Decision One: Simple Incremental AnalysisThe analysis: incremental costs; An alternative analysis: full costs; The decision horizon; Implications for accounting; A note on marginal income analysis; Decision Two: Complex Incremental Analysis; Immediate action; Long-range action; The bases for the choice; Evaluation; The decision and its implications for accounting; Selected Case Studies; Conclusion; 7. AN OVERVIEW OF INVESTMENT AND PRICING DECISIONS; Investment Decisions of Small Firms; Quantitative methods for ranking; Method of analysis employed by some small firms The rationale for payback and rate of income |
| Record Nr. | UNINA-9910459601303321 |
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Gibson James L (James Lawrence), <1935->
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| Lexington, Kentucky : , : University of Kentucky Press, , 1963 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in small business decisions / / James L. Gibson, W. Warren Haynes
| Accounting in small business decisions / / James L. Gibson, W. Warren Haynes |
| Autore | Gibson James L (James Lawrence), <1935-> |
| Pubbl/distr/stampa | Lexington : , : University of Kentucky Press, , 1963 |
| Descrizione fisica | 1 online resource (148 pages) |
| Disciplina | 657.044 |
| Collana | Small Business Management Research Reports |
| Soggetto topico |
Accounting
Small business Decision making |
| ISBN |
0-8131-8338-3
0-8131-6324-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title; Copyright; FOREWORD; ACKNOWLEDGMENTS; Contents; INTRODUCTION; 1. ACCOUNTING AND ECONOMICS: THEIR RELATION TO DECISION MAKING; Accounting and Business Decisions; Recognition of the need for a decision; Assembly and organization of relevant information; Managerial Economics in Business Decisions; The principles of managerial economics; A variety of cost concepts; Economists' criticism of traditional accounting; 2. GARDEN AND LANDSCAPE NURSERIES; Some Generalizations; Why cost accounting is not used; A note on nursery cost accounting literature; A Prescriptive Model for Nurseries
Certainty model: plant mix decisions Certainty model: pricing decisions; Certainty model: other decisions; Cost considerations; Significance of the present value approach; Removal of simplifying assumptions; Conclusions: Economics and Accounting in Nursery Decisions; 3. RETAIL STORES; Some Generalizations; The Concept of Homeostasis and Retail Decision Making; Historical Data as Estimates of Future Data; Why historical data are used in some retail stores; Accounting systems as sources of historical data; The Merchandise Budget; The merchandise budget defined; The budget and the small retailer Effect on merchandising decisions Ad Hoc Analysis; The Case Studies in Terms of Rational Decision Making; Elements of a prescriptive model; The case studies evaluated; Implications for Practice; 4. MANUFACTURING FIRMS; Some Generalizations; Product Diversification Decisions of Two Firms; Investment Decisions of Two Firms; Pricing Decisions of Four Firms; Full costs rigidly used; Full costs used with some flexibility; Full costs with complete adjustment to competition; Full costs not used; Evaluation of the pricing practices; Implications for Practice; 5. PRINTING FIRMS; Some Generalizations Printing Industry Accounting Methods The production flow; All-inclusive hour cost method; Factory-hour cost method; Hour costs and decision making; Case Studies of the Role of Accounting in Decision Making; A firm with specialized decision-making processes; Two firms with less specialized decision-making processes; Three firms with one-man decision makers; Evaluation of the pricing practices in the cases; Routinized Decision Making versus Ad Hoc Analysis; Industry Comparisons; Production characteristics; Market characteristics; Implications for Practice; 6. CASE STUDIES OF INCREMENTAL ANALYSIS Decision One: Simple Incremental Analysis The analysis: incremental costs; An alternative analysis: full costs; The decision horizon; Implications for accounting; A note on marginal income analysis; Decision Two: Complex Incremental Analysis; Immediate action; Long-range action; The bases for the choice; Evaluation; The decision and its implications for accounting; Selected Case Studies; Conclusion; 7. AN OVERVIEW OF INVESTMENT AND PRICING DECISIONS; Investment Decisions of Small Firms; Quantitative methods for ranking; Method of analysis employed by some small firms; The rationale for payback and rate of income |
| Record Nr. | UNINA-9910787475303321 |
|
Gibson James L (James Lawrence), <1935->
|
||
| Lexington : , : University of Kentucky Press, , 1963 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in small business decisions / / James L. Gibson, W. Warren Haynes
| Accounting in small business decisions / / James L. Gibson, W. Warren Haynes |
| Autore | Gibson James L (James Lawrence), <1935-> |
| Pubbl/distr/stampa | Lexington : , : University of Kentucky Press, , 1963 |
| Descrizione fisica | 1 online resource (148 pages) |
| Disciplina | 657.044 |
| Collana | Small Business Management Research Reports |
| Soggetto topico |
Accounting
Small business Decision making |
| ISBN |
0-8131-8338-3
0-8131-6324-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title; Copyright; FOREWORD; ACKNOWLEDGMENTS; Contents; INTRODUCTION; 1. ACCOUNTING AND ECONOMICS: THEIR RELATION TO DECISION MAKING; Accounting and Business Decisions; Recognition of the need for a decision; Assembly and organization of relevant information; Managerial Economics in Business Decisions; The principles of managerial economics; A variety of cost concepts; Economists' criticism of traditional accounting; 2. GARDEN AND LANDSCAPE NURSERIES; Some Generalizations; Why cost accounting is not used; A note on nursery cost accounting literature; A Prescriptive Model for Nurseries
Certainty model: plant mix decisions Certainty model: pricing decisions; Certainty model: other decisions; Cost considerations; Significance of the present value approach; Removal of simplifying assumptions; Conclusions: Economics and Accounting in Nursery Decisions; 3. RETAIL STORES; Some Generalizations; The Concept of Homeostasis and Retail Decision Making; Historical Data as Estimates of Future Data; Why historical data are used in some retail stores; Accounting systems as sources of historical data; The Merchandise Budget; The merchandise budget defined; The budget and the small retailer Effect on merchandising decisions Ad Hoc Analysis; The Case Studies in Terms of Rational Decision Making; Elements of a prescriptive model; The case studies evaluated; Implications for Practice; 4. MANUFACTURING FIRMS; Some Generalizations; Product Diversification Decisions of Two Firms; Investment Decisions of Two Firms; Pricing Decisions of Four Firms; Full costs rigidly used; Full costs used with some flexibility; Full costs with complete adjustment to competition; Full costs not used; Evaluation of the pricing practices; Implications for Practice; 5. PRINTING FIRMS; Some Generalizations Printing Industry Accounting Methods The production flow; All-inclusive hour cost method; Factory-hour cost method; Hour costs and decision making; Case Studies of the Role of Accounting in Decision Making; A firm with specialized decision-making processes; Two firms with less specialized decision-making processes; Three firms with one-man decision makers; Evaluation of the pricing practices in the cases; Routinized Decision Making versus Ad Hoc Analysis; Industry Comparisons; Production characteristics; Market characteristics; Implications for Practice; 6. CASE STUDIES OF INCREMENTAL ANALYSIS Decision One: Simple Incremental Analysis The analysis: incremental costs; An alternative analysis: full costs; The decision horizon; Implications for accounting; A note on marginal income analysis; Decision Two: Complex Incremental Analysis; Immediate action; Long-range action; The bases for the choice; Evaluation; The decision and its implications for accounting; Selected Case Studies; Conclusion; 7. AN OVERVIEW OF INVESTMENT AND PRICING DECISIONS; Investment Decisions of Small Firms; Quantitative methods for ranking; Method of analysis employed by some small firms; The rationale for payback and rate of income |
| Record Nr. | UNINA-9910814446903321 |
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Gibson James L (James Lawrence), <1935->
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| Lexington : , : University of Kentucky Press, , 1963 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting Information and Equity Valuation [[electronic resource] ] : Theory, Evidence, and Applications / / by Guochang Zhang
| Accounting Information and Equity Valuation [[electronic resource] ] : Theory, Evidence, and Applications / / by Guochang Zhang |
| Autore | Zhang Guochang |
| Edizione | [1st ed. 2014.] |
| Pubbl/distr/stampa | New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 |
| Descrizione fisica | 1 online resource (250 p.) |
| Disciplina | 658.15 |
| Collana | Springer Series in Accounting Scholarship |
| Soggetto topico |
Accounting
Bookkeeping Finance Accounting/Auditing Finance, general |
| ISBN | 1-4614-8160-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Chapter 1 Value Concept and Accounting Measures of Value Generation: The Residual Income Model -- Chapter 2 Mapping Accounting Data to Value via Linear Information Dynamics: the Early Approach -- Chapter 3 Capital Following Profitability: Why the Residual Income Dynamic is Nonlinear -- Chapter 4 A Basic Model of Equity Value: Incorporating Growth and Abandonment Options -- Chapter 5 Testing the Properties of the ROM -- Chapter 6 Casting Theoretical Light on the Empirical Valuation Literature -- Chapter 7 Valuing Multiple-segment Firms: How Segment-level Data are Incrementally Relevant -- Chapter 8 A Valuation-based Theory of Corporate Divestiture: Why Financial Reporting May Fail to Resolve Information Asymmetries -- Chapter 9 Accounting Information and Equity Returns: A Derivative of the Value Function -- Chapter 10 An Evaluation of the Return-Earnings Research -- Chapter 11 Fair Value Accounting and Income Measurement: An Application to Standard Setting -- Chapter 12 Interpreting Financial Information in an Industry Context -- Chapter 13 Limitations and Future Directions. |
| Record Nr. | UNINA-9910298554103321 |
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Zhang Guochang
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| New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting Information Systems for Decision Making [[electronic resource] /] / edited by Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
| Accounting Information Systems for Decision Making [[electronic resource] /] / edited by Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri |
| Edizione | [1st ed. 2013.] |
| Pubbl/distr/stampa | Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2013 |
| Descrizione fisica | 1 online resource (350 p.) |
| Disciplina | 657.02854 |
| Collana | Lecture Notes in Information Systems and Organisation |
| Soggetto topico |
Accounting
Bookkeeping Information technology Business—Data processing Architecture, Computer Management Industrial management Application software Accounting/Auditing IT in Business Computer System Implementation Innovation/Technology Management Information Systems Applications (incl. Internet) |
| ISBN | 3-642-35761-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Trends in Accounting Information Systems -- Are Auditors Interested in XBRL? -- Internal Control over Financial Reporting Quality and Information Technology Control -- Determinants of Internet-based Performance Reporting Released by Italian Local Government Authorities -- Mandatory Compliance in Transparency of Public Administration -- The Current Environmental Strategy Reporting Model: What Can Be Learned from Corporate Reports? -- The Role of Continuous Monitoring of Internal Controls over Financial Reporting -- Accounting Information Systems and Knowledge Management Systems -- Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems -- Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems -- Defining Accounting Information Systems Boundaries -- Break-Up Analysis: a Method to Regain Trust in Business Transactions -- Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-Offs -- Interactive Data: Technology and Cost of Capit -- Integrated Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects -- IS to Support Project Management: Implications for Managerial Accounting -- Putting IS and Organizational Change into Context: the Pros and Cons in Kibernetes -- Analysing Flexibility and Integration Needs in Budgeting IS Technologies -- Port Authorities and Water Concessionaires: the Role of Reporting in Management Control and Information Systems -- The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda -- The Didactic Challenge of Accounting Information Systems and ERPs for Business Schools: a Proposal for the Italian Universities. |
| Record Nr. | UNINA-9910438253303321 |
| Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting office management & administration report
| Accounting office management & administration report |
| Pubbl/distr/stampa | New York, NY, : Institute for Office Management & Administration |
| Disciplina | 657 |
| Soggetto topico | Accounting |
| Soggetto genere / forma | Periodicals. |
| ISSN | 1945-726X |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Accounting office management and administration report |
| Record Nr. | UNISA-996336718203316 |
| New York, NY, : Institute for Office Management & Administration | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Accounting perspectives : a journal of the Canadian Academic Accounting Association = Perspectives comptables : revue de l'Association canadienne des professeurs de comptabilité
| Accounting perspectives : a journal of the Canadian Academic Accounting Association = Perspectives comptables : revue de l'Association canadienne des professeurs de comptabilité |
| Pubbl/distr/stampa | Toronto, : Canadian Academic Accounting Association, ©2007- |
| Descrizione fisica | 1 online resource |
| Disciplina | 657/.05 |
| Soggetto topico |
Accounting - Research
Accounting Comptabilité - Recherche Comptabilité |
| Soggetto genere / forma | Periodicals. |
| ISSN | 1911-3838 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
AP
PC Perspectives comptables |
| Record Nr. | UNINA-9910145562603321 |
| Toronto, : Canadian Academic Accounting Association, ©2007- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Soggetto topico
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Accounting
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