More related to accounting

Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was partially averted by passage of the American Taxpayer Relief Act on New Year’s day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms.

CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations.​ Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience.

Stuck for ideas, inspiration or just want to work differently? Management Extra brings all the best management thinking together in one package. The books are practical and well structured to provide an in depth treatment of these management topics.

Titles in the series:
* Business Environment
* Change Management
* Development for High Performance
* Effective Communications
* Financial Management
* Information and Knowledge Management
* Leadership and Management in Organisations
* Leading Teams
* Making Sense of Data and Information
* Managing Markets and Customers
* Managing for Results
* Managing Health, Safety and Working Environment
* Managing Legal and Ethical Principles
* Managing Yourself
* Positive Working Relationships
* Project Management
* Quality and Operations Management
* Reaching Your Goals Through Innovation
* Recruitment and Selection
* Reputation Management

The series fuses key theories and concepts with applied activities to help managers examine how they work in practice. The books are created with individuals in mind. They are designed to help you improve your management
skills. Management Extra can also be used in conjunction with management programmes of study aligned to standards.

Each of the books has case studies, self assessments and activities all underpinned by knowledge and understanding of the frameworks and techniques required to improve performance. Management Extra provides managers and trainers with a handbook for action and development.

"You found it – what a find! A practical resource packed with all the relevant theory and suggested activities to support your professional development. An essential resource to have at your fingertips, jump in and enjoy."
--Russell Jeans, Learning and Development Manager,

"All the essential concepts are here, presented in an easily digestible format with lots of up to date case studies and
references – but, most importantly, with plenty of thought provoking activities and self-diagnostic exercises to make the learning personal and transferable."
--Peter Manning, Head of Training & Development, News International Newspapers Ltd
A clearer, more accurate performance management strategy

Over the past two decades, performance measurement has profoundly changed societies, organizations and the way we live and work. We can now access incredible quantities of data, display, review and report complex information in real time, and monitor employees and processes in detail. But have all these investments in collecting, analysing and reporting data helped companies, governments and people perform better?

Measurement Madness is an engaging read, full of anecdotes so peculiar you'll hardly believe them. Each one highlights a performance measurement initiative that went wrong, explains why and – most importantly – shows you how to avoid making the same mistake yourself.

The dangers of poorly designed performance measurement are numerous, and even the best how-to guides don't explain how to avoid them. Measurement Madness fills in the gap, showing how to ensure you’re measuring the right things, rewarding the behaviours that deserve rewarding, and interpreting results in a way that will improve things rather than complicate them. This book will help you to recognize, correct and even avoid common performance measurement problems, including:

Measuring for the sake of measuring Assuming that measurement is an instant fix for performance issues Comparing sets of data that have nothing in common and hoping to learn something Using targets and rewards to promote certain behaviours, and achieving exactly the opposite ones.

Reading Measurement Madness will enable you to design a simple, effective performance measurement system, which will have the intended result of creating value in your organization.

In recent years, the Sarbanes-Oxley-Act has received intemational attention unlike few other laws. The rules presented in this act take influence on business practice and dominate the ongoing discussion on business constitution in the USA as well as in Europe. Christiane Strohm's dissertation investigates the effects of the Sarbanes- Oxley-Act and the revised 8 EU-Directive - as a response toward the US-law - on auditing. This study is innovative for several reasons. Combining an auditor independence risk model (Mock et. al. 2005) with considerations on task complexity (Bonner 1994, 1995), the author develops an experimental approach that can be put to future use in research on regulation. In the following, the American and European regulations are investigated in three separate experiments that are conducted with participants of international background. With this, the author provides - to my knowledge - the first empirical comparative analysis of the Sarbanes Oxley Act and the revised 8 EU- Directive. As both statutes provide representative examples for rules-based (Sarbanes-Oxley-Act) and for principles-oriented (8 EU-directive) regulation, this work deserves recognition from beyond the limited scientific community of those interested in auditing. The experimental design and the results generated by this study are of high significance for the general discussion on the advantages of either rules-based or principles-oriented regulation that characterizes the current controversial debate on corporate governance.
The starting point of Franz Fischer’s dissertation thesis is the long-established claim to hold people accountable only for what they can control. Whereas early publications take the application of the so-called controllability principle as a matter of course, subsequent works justify the principle’s application with the help of psychological or social psychological findings: The violation of the controllability principle is supposed to have negative motivational effects and thus decreases managers’ effort on the job. Recently, however, doubts have been raised about the principle’s meaningfulness. Also, empirical studies show that the principle is frequently not applied in corporate practice. In short: We do not have satisfactory knowledge about the effects of the principle’s application or nonapplication on managers’ mental models and their behavior. At the same time, we recognize that the question of whether or not to apply the principle is a major issue for management control in organizations of all sizes. In view of this, Franz Fischer’s dissertation thesis contributes to existing literature in at least three ways: First, Franz Fischer successfully adopts a role theory perspective in the investigation of cognitive, affective, and behavioral consequences of (not) applying the controllability principle in managers’ performance evaluation. Thus, he demonstrates that role theory enriches a stream of literature that has so far been dominated by motivational theories. Second, he introduces a new conceptualization and operationalization of the application of the controllability principle which depict this latent variable as a second-order construct.
An investment in knowledge pays the best interest. Benjamin Franklin (1706–1790) The knowledge economy Benjamin Franklin, scientist, publisher, founder, and first president of the American Philosophical Society is not only well known for his role as a founding father of the United States of America. He also invented products and technologies that are still used today, for example, bifocals and the lightning rod. In a world in which knowledge creation, application, and protection are essential drivers for a firm’s success, his 2- year-old words of wisdom are still relevant and have not become any less important. Today, it is widely recognized that knowledge is one source for obtaining a leading competitive position. Strategic management research tells us that such a leading m- ket position – or even a monopoly – is a basic prerequisite for creating attractive e- nomic rents. This first of all makes knowledge a valuable asset or resource. Additi- ally, empirical results and management expertise indicate that knowledge creation and accumulation through research and development expenditures are important drivers of business success. These expenditures lead to the creation of new products or more - ficient production processes that in turn create higher sales volume or increase existing profit margins. In the end, higher sales and/or lower cost structures result in an - crease of the overall company profit. All else being equal, rising annual earnings drive the market value of a company upward.
Material flow management gets right to the core of industrial production and its environmental impact. Basically, material flows are invariably at the nucleus of industrial production. Ecological effects are initially caused by materials: consumption and entropy of scarce resources as well as emissions resulting from the production and use of products and consumer goods. It is only during recent years that the eco-efficient optimisation of these material flows, which aims at reducing costs while simultaneously de creasing environmental impact, has become an explicit objective of both practical and scientific activities and efforts. There has been a lot of discussion, but little has been done. This book provides an overview of the pertinent research and scientific projects conducted between 1999 and 2005 in co-operation with industrial companies; the projects were initiated and founded by the Bundesmin- teriumfur Bildung und Forschung (BMBF, Federal Ministry of Education and Research). This book illustrates the current diversity of existing operational approaches and thus also points out synergetic co-ordination options. It demonstrates the high, still unutilised potential for increasing the e- efficiency of material flows: the long since existing, but yet unused overlapping areas between cost reduction and simultaneous environmental relief by means of efficient material utilisation. The reason for this suboptimal material flow efficiency essentially lies in the currently still low transparency of cross-departmental or cross-company material flows (with regard to the flowing physical quantities and volumes - in detai- the commercial costs/ values and flow times).
"Once again, Bragg has turned his discerning eye and formidable talents on a topic and the results are outstanding. Both those new to the business and the long-established entrepreneur will benefit greatly when he joins forces with E. James Burton to produce this outstanding work."
—Mary S. Schaeffer, Editorial Director Accounts Payable Now & Tomorrow

"I use the tips and practices found in [this book] all through the year. They are clear, direct, and efficient-which, in turn, improves our company and our bottom line. I recommend [this book] to anyone wanting to improve their own bottom line."
—D. R. Drum, CIO, CSO Engineering/Accounting, Dragon Moon Productions

"Eminently accessible, this book is a must-read for the entrepreneur, both new and established alike. Organizationally, the work flows smoothly and logically in a way that is valuable for the start-up as well as the veteran needing a refresher on specific aspects of the small business accounting/financing picture. I found particularly useful the rich resourcefulness that Messrs Burton and Bragg brought to the table in compiling the essential checklists for every conceivable corner of the entrepreneur's financial realm from fraud prevention to financing options. As a small business owner myself, I was well pleased with the real-world guidance and instant 'useability' this book offers."
—David Struthers, JDFacilitator/Trial Lawyer

"This book is essential for any small business owner, manager, or accountant's business tool kit. This easy-to-read book distills complex subject matter into meaningful and understandable information and is a great refresher course for those deeply involved in the accounting and financial matters of a small business. The book contains many examples that can be used immediately in daily operations to improve the quality of information for better decision making. The book provides those involved in small business the framework to manage what they measure."
—Jim Bologa, CFODaticon, Inc.

Praise for Throughput Accounting: A Guide to Constraint Management

"Throughput Accounting provides managers with a fresh set of eyes to identify and control bottlenecks. The drum, buffer, and rope will become part of the cost accounting lexicon in the future."
—Geoffrey Garland, Controller, StacoSwitch, Inc.

"This is good stuff! Steven Bragg has introduced us to an accounting structure that will enhance our bottom line utilizing throughput accounting methodology. Finally! We have a presentable means to transform a company's financial functions to support the cultural change to throughput accounting."
—Rick J. Stevens, President, LeanThinkingbyAccountants, LLC

"A thought-provoking, insightful, and useful book that explains how older conventions of accounting can lead to poor management decisions. Instead of focusing on typical cost-cutting methods only, Mr. Bragg provides CFOs with a systemic approach on how to instead focus on maximizing profits and become better business partners."
—Arif Iqball, Executive Director and CFO, Avon Products Co. Ltd. Japan

"Throughput Accounting by Steve Bragg presents a new way to evaluate and apply the concepts of cost accounting with greater impact on operational efficiencies. An interesting, understandable, and useful guide for anyone who needs a valuable source of information and ideas relating to financial and accounting affairs."
—Carlos Millan, Director of Finance and Operations, NOLA, Grupo Quanam

Throughput Accounting addresses every possible area of constraint management that would be of interest to an accountant. This groundbreaking book includes chapters covering financial analysis scenarios with case studies that show specifically how throughput accounting can be used to find the best solutions in a large number of real-world situations.

If you are an accounting manager, financial analyst, production planner, or production manager, Throughput Accounting contains the tools you need to improve your company's performance.

Strategic Performance Management brings together the fields of strategic management, strategic management accounting and organizational behaviour, to analyse and improve the link between organizational strategy, systems of planning and control, and performance-driven behaviour.

By assessing market conditions and customer expectations, and linking them to a solid operating plan, an organization can focus its resources on activities that produce the greatest return on investment. Strategic Performance Management teaches readers, whether business students or executives, how to avoid errors and counter ineffectiveness; it provides methods and techniques to implement strategic performance management and support organizations in their pursuit of more performance-driven behaviour and better performance.

New to this edition:

- New introductory chapter defining strategic performance management, its processes and its benefits
- Revised chapter considering ICT architecture for strategic performance management systems
- Revised and improved coverage of performance pay, strategic action plans, and barriers for implementing strategic performance management
- Updated and revised case studies

Strategic Performance Management is an ideal text for students on MBA programmes, or covering strategic performance management or management control on specialist postgraduate courses or final year undergraduate modules. It will also appeal to business executives keen to build a more successful, and more profitable, organization.
The twenty-second volume of Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research – research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards.

This volume of Advances in Accounting not surprisingly includes several articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit service fees. This volume also looks at challenges facing the academic community with respect to pressures placed on faculty to publish; a data driven commentary is provided by the in-coming editor of the European Accounting Review. Other papers examine the use of financial data to estimate risk premiums, and measure the operating efficiency of firms; and re-examine market reaction to quarterly earnings. AIA continues its commitment to the global arena by publishing several papers with an international perspective. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.

*Addresses the role of the auditor
*Investigates how financial data is represented, used, and received
*Scope of content is international

Full of valuable tips, techniques, illustrative real-world examples, exhibits, and best practices, this handy and concise paperback will help you stay up to date on the newest thinking, strategies, developments, and technologies in capacity management.

"Proper capacity management is the driving force behind outstanding corporate performance. Essentials of Capacity Management clearly describes its impact on operations, as well as how to use measurement systems and process analysis to enhance capacity usage. This is a solid foundation in capacity management for the business professional!"
—Steve Bragg, Author

"Although capacity management is a fundamental concern, it-like many other fundamentals-is often scanted. In fact, there's little that's more important to most companies than their ability to manage their capacity, which is simply the ability to do work. Essentials of Capacity Management does a great job of giving a quick, yet thorough, overview of the many considerations involved."
—Barry J. Brinker, Editor, Guide to Cost Management (John Wiley & Sons)

"This book does an excellent job of relating processes to capacity. Managers and executives will better understand that managing the effectiveness and efficiency of processes reduces the amount of capacity required, thus providing an opportunity to reduce costs while improving process quality and reducing process time. It shows the relationship of capacity to demand on downstream processes. It shows that process flexibility reduces required capacity."
—John Antos, President, Value Creation Group, Inc.

The Wiley Essentials Series-because the business world is always changing...and so should you.

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