"Accounting from a Cross-Cultural Perspective" Edited by Asma Salman, Muthanna G. Abdul Razzaq
ITExLi | 2019 | ISBN: 1789842808 9781789842807 1789842794 9781789842791 | pages | PDF | MB
ITExLi | 2019 | ISBN: 1789842808 9781789842807 1789842794 9781789842791 | pages | PDF | MB
This book intends to feature the journey from the double-entry bookkeeping developed in medieval Europe to the changing dynamics of accounting. The book is divided into sections: The Matching Principle, Ethics in Accounting, Insurance Contracts, Green Accounting, and Financial Instruments.
Accounting is both an art and science, which governs the communication and processing of the financial information in an organization. Technological advancement is helping the accountants to monitor financial performance in real time. This presents both opportunities and challenges for the current day organizations and accounting professionals alike. This book shows many different aspects to the same accounting principles but from a cross-cultural perspective. The diversity of the authors who contributed to this book signify the importance of accounting from various dimensions while ensuring that standards are adhered to, and principles are followed and applied.
Contents
1.A Renewed Interest on the Fundamentals of Accounting: The Impact of the Matching ‘Principle’ on Earning Attributes
2.Ethical Awareness, Ethical Decision Making, and Transparency: A Study on Turkish CPAs in Istanbul
3.Theoretical Perspectives on Sustainability Reporting: A Literature Review
4.An Inequality for Reinsurance Contract Annual Loss Standard Deviation and Its Application
5.Accounting and Measuring Well-being
6.Financial Instruments: Islamic Versus Conventional
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