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Business has become more international and more complex. Whether you are a manager, a student, or someone generally interested in corporate financial information, you want information and you want to understand that information. Companies in all countries are required to generate financial information, if for no other reason than to...


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This book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in...

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This book is not an introduction to accounting. It is an explanation of how accounting is used for pursuing business success and avoiding failure. All types of organizations keep some form of accounting records, whether it is an international conglomerate or a local charity concerned with the welfare of stray...

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Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since the founding. Crooks, corruption, scandals and panics have been regular features of the business landscape ever since, with regulations and the expansion of financial disclosure, auditing, and regulatory agencies...

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This volume of Advances in Management Accounting explores a variety of current issues through rigorous academic research. Topics include the link between CEO compensation and the 2008 financial crisis, the association between performance-based pay and employee honesty, and more.

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Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.