Written by Craig Deegan, Australia's premier sustainability and social accounting academic, An Introduction to Accounting: Accountability in Organisations and Society brings corporate accountability, sustainability, and social responsibility together. The text’s unique approach highlights the role that accounting plays in sustainability and being accountable for the environment, by providing students with an understanding of accounting’s pervasive and transformative role as both a social practice and a driving force behind organisations. It shows that environments, ideas and values change; the interconnectivity of society; 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. Learning accounting through the lens of sustainability and the environment prepares you to actively seek and use accounting information to make decisions in your career that take into consideration accountability for the environment.
Module 1 Organisations, responsibilities, accountability and accounting
1. What is accounting?
2. Organisations and their reporting boundaries
Module 2 Accounting and its role in managerial decision making
3. An introduction to management accounting
4. Budgeting as a means of organisational planning and control
5. Performance measurement and evaluation – further considerations
Module 3 Accountability for social and environmental performance
6. The external reporting of social and environmental performance information
Module 4 Accountability for financial performance
7. An introduction to financial accounting
8. Recording transactions in journals and ledgers – more detail on the financial accounting process
9. The balance sheet
10. The income statement and the statement of changes in equity
11. The statement of cash flows, and cash controls
Module 5 Tools for reviewing an organisation's publicly available reports
12. The analysis of organisations’ external reports
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.
‘Why do I need to know …’ boxes provide students with real-world context to complex subject matters to show how these relates to their lives
NEW end-of-chapter self-test quizzes for student revision. Craig Deegan has provided detailed answers at the end of the core content to support student learning
The Armadillo Surf Designs case study is now included within the core text to encourage students to apply their learning to a real-world scenario
Updated throughout with the latest developments in sustainability and social responsibility accounting issues including topics such as the impact of COVID on the technical and social practice of accounting, the Modern Slavery Act, and climate change and Accounting for Carbon
The 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?
This text 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
'Armadillo Surf Designs' case study, at the end of chapters, available in MindTap and the Instructor Website, follows this organisation and demonstrates how the ‘accountability’ and ‘accounting’ changes as the organisation itself changes and adapts to different environments with different expectations and accountabilities
The dedicated chapter on 'Recording transactions in journals and ledgers', Chapter 8, means that the book can be used to teach the double-entry system in detail, or simply skipped if not required
Opening questions ask students to consider their pre-existing understanding of accounting concepts. Answers to these opening questions at the end of the chapter allow students to check how their understanding has changed
MindTap - Premium online teaching and learning tools are available on the MindTap platform - the personalised eLearning solution. MindTap is a flexible and easy-to-use platform that helps build student confidence and gives you a clear picture of their progress. We partner with you to ease the transition to digital – we're with you every step of the way. MindTap for Deegan's Introduction to Accounting is full of innovative resources to support critical thinking, and help your students move from memorisation to mastery! Includes: Deegan's Introduction to Accounting eBook; Concept Clip videos; Author videos; Armadillo Surf Designs case study; Revision quizzing. MindTap is a premium purchasable eLearning tool. Contact your Cengage learning consultant to find out how MindTap can transform your course.
Instructor Website - Your #1 resource for your course. This tailored collection of teaching tools includes downloadable PowerPoint lecture slides, Instructor's Manual, and Artwork. New to this edition are the Instructor's Manual and revision questions. The Instructor's Manual is packed with content that helps you set up and administer your class: suggested solutions to in-text questions, video activities, and research activities. Log in or request an account to access instructor resources at au.cengage.com/instructor/account for Australia or nz.cengage.com/instructor/account for New Zealand.
Cognero Test Bank - A bank of questions has been developed in conjunction with the text for creating quizzes, tests and exams for your students. Create multiple test versions in an instant and deliver tests from your LMS, your classroom, or wherever you want using Cognero. Cognero test generator is a flexible online system that allows you to import, edit, and manipulate content from the text's test bank or elsewhere, including your own favourite test questions.
An Introduction to Accounting: Accountability in Organisations and Society Instructor Solutions Manual
An Introduction to Accounting: Accountability in Organisations and Society PowerPoint Slides
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