An Introduction to Accounting: Accountability in Organisations and Society brings business hot topics (including corporate accountability, sustainability and social responsibility) to life. The text explores sustainability in accounting and environmental responsibility. The structure, content and learning activities provide you with an understanding of accounting’s role as a social practice, and as the driving force behind organisations. It also shows you that environments, ideas and values change; how societies are connected in complex ways; that the planet must be respected as a resource; and that people are affected/influenced by the information they receive and the way it is presented. An Introduction to Accounting: Accountability in Organisations and Society will show you that the practice of accounting, while often being seen as very technical in nature, has many social implications.
Module 1 – Organisations, responsibilities, accounting and accountability
Chapter 1: What is accounting?
Chapter 2: Organisations and their reporting boundaries
Module 2 – Accounting and its role in managerial decision making
Chapter 3: An introduction to management accounting
Chapter 4: Budgeting as a means of organisational planning and control
Chapter 5: Performance measurement and evaluation – further considerations
Module 3 – Accountability for social and environmental performance
Chapter 6: The external reporting of social and environmental information
Module 4 – Accountability for financial performance
Chapter 7: An introduction to financial accounting
Chapter 8: Recording transactions in journals and ledgers – more detail on the financial accounting process
Chapter 9: The balance sheet
Chapter 10: The income statement and the statement of changes in equity
Chapter 11: The statement of cash flows, and cash controls
Module 5 – Tools for reviewing an organisation's publicly available reports
Chapter 12: The analysis of organisations’ external reports
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Craig Deegan
Craig Deegan is Professor of Accounting within the College of Business and Economics at University of Tasmania. His research interests are in the area of social and environmental accountability and accounting, financial accounting, and financial accounting theory, and he is one of the most highly cited accounting researchers internationally. Craig is also the author of three leading textbooks, namely Financial Accounting (McGraw Hill, 9th edition 2020), An Introduction to Accounting: Accountability in Organisations and Society (Cengage, 1st edition, 2019), and Financial Accounting Theory (McGraw Hill, 4th edition 2011). He has also been the senior supervisor of over 20 PhD completions.
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Embraces a much broader view of accounting than is commonly taken in introductory books, providing insights into the meaning and role of accounting and of accountants in the context of a changing and interconnected world of people, organisations and the changing planet upon which we live. The concepts of sustainability and social responsibility are embedded across the chapters and not treated as a separate standalone consideration of organisations, so students understand immediately the ramifications of management decisions. Makes accounting directly relevant to students' lives and their career choices.
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Unique 4-step accountability model emphasises the link between the responsibilities accepted by the managers of an organisation, how these responsibilities in turn influence the accepted accountability, which in turn affects the way the ‘accounting’ is undertaken (and therefore, the ‘accounts’ that are ultimately produced). Gives students direct insight into the world around them. · Why is the organisation providing an account? · Who is that account being provided to? · What information is included within the account? · How should that account be presented?
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The innovative online case study available in MindTap and in the Instructor Website follows 'Armadillo Surf Designs', an organisation that is initially established by two friends and grows into a large company. By using one organisation, students see how the ‘accountability’ and ‘accounting’ changes as the organisation itself changes and adapts to different environments with different expectations and accountabilities.
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Written by one of the most highly cited researchers in Australia and internationally within accounting and/or finance literature, underpinning the foundations of this new approach to teaching Accounting.
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Describes the notion of accountability in society and teaches Management Accounting before Financial Accounting, so students get the context for Financial Accounting up front and understand it better.
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Shows that people are affected and influenced by the information they receive and the way it is presented. Emphasises that accounting and accountability are key aspects of every person’s life and that the practice of accounting has many social implications. Helps students understand how they can make a positive impact in a changing world.
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Real-world examples from global corporations (Apple, Samsung, Nike) demonstrate how immediately relatable accounting is to the life of every student.
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Dedicated chapter on 'Recording transactions in journals and ledgers' means that the book can be used to teach the double-entry system in detail, or simply skipped if not required.
An Introduction to Accounting: Accountability in Organisations and Society Instructor Solutions Manual
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An Introduction to Accounting: Accountability in Organisations and Society PowerPoint Slides
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An Introduction to Accounting: Accountability in Organisations and Society Test Bank
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Instructor Website for Deegan's An Introduction to Accounting: Accountability in Organisations and Society
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