What’s the Point of International Relations casts a critical eye on what it is that we think we are doing when we study and teach international relations (IR). It brings together many of IR’s leading thinkers to challenge conventional understandings of the discipline’s origins, history, and composition. It sees IR as a discipline that has much to learn from others, which has not yet lived…
The world's most effective CPA exam prep system Financial Accounting and Reporting module Wiley CPAexcel Exam Review is the world's most trusted study guide for the Certified Public Accountant's exam complete, comprehensive, and updated to align with the latest exam content
A general frame of reference is used to evaluate the many areas of financial accounting theory and practice. It includes a number of theories that are not necessarily consistent with each other and that may lead to different conclusions. Evaluations are made at three basic levels: the structural level, the semantic interpretation level, and the pragmatic level. Emphasis is placed on the inducti…
One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine. Professor Devine passed away in 1998, prior to the significant scandals that have plagued accounti…
This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread e…
From the smallest mom-and-pop retailer to the largest multinational corporation, businesses of all sizes are recognizing that accounting professionals are no longer simply “number crunchers” but rather essential partners in achieving the fundamental goals of their organization. When people understand accounting’s critical role in managing a business and making business decisions, they are…