Managerial Economics and Organizational Architecture, 6e helps the student to gain an understanding of the basic tools of economics used to solve important business problems. It also provides an in-depth analysis of the firm and corporate governance topics. The Sixth Edition continues with a focus on decision-making and managerial applications within the structure of an organization. Managerial Economics and Organizational Architecture is thoroughly integrated with the adaptive digital tools available in McGraw-Hill’s LearnSmart Advantage Suite, proven to increase student engagement and success in the course.

Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in their operating environment. This book provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system, and enables them to be intelligent and critical users of the system.

The text highlights the role of management accounting as an integral part of the organization’s strategy and not merely a set of individual concepts and computations. An analytical framework for organizational change is used throughout the book to underscore how organizations must adapt to create customer and organizational value. This framework provides a way to examine and analyze the organization’s accounting system, and as a basis for evaluating proposed changes to the system.

With international examples that bring the current business environment to the forefront, problems and cases to promote critical thinking, and online support for students and instructors, Management Accounting in a Dynamic Environment is no mere introductory textbook. It prepares readers to use accounting systems intelligently to achieve organizational success.

The authors have identified several cases to accompany each chapter in the textbook. These are available through Ivey Publishing:

https://www.iveycases.com/CaseMateBookDetail.aspx?id=434

Published in cooperation with the Accounting History Association of Japan, this volume brings together key essays presented at the World Congress on Accounting History held in Kyoto, Japan. Covering a wide range of topics, from 16th-century accounting practices in Spain to the development of the certified public accountants system in contemporary China, the volume illustrated the richness of the subject areas and research approaches being utilized in the field.

In addition to broad examination of topics such as accounting and public policy, or the evolution of strategic management accounting, the volume provides case studies ranging from 16th-century accounting practices in Spain to the development of the certified public accountants system in contemporary China. The topics and methods considered should encourage other researchers to add to the range of accounting history, while accounting practitioners with an interest in the profession will come away from the volume with a greater appreciation of the originators of some of their practices and theories.

Once considered an intruder into the academic community, accounting has developed into a full fledged social science, with fierce competition among its different paradigms. Riahi-Belkaoui explains that these paradigms, each striving for primacy through publications, conferences, and other means of self-exposure, are characterized by their exemplars, their image of the subject matter, their theories, and finally the methods they use. In doing so they have given accounting a certain, new cachet. Riahi-Belkaoui thus provides a critical examination of each of these paradigms in an effort to guide researchers and policymakers in their search for proper interpretations and positionings of the products of accounting research. A stimulating discussion for academics and knowledgeable professionals alike.

In six chapters each devoted to a specific paradigm, the book elucidates each paradigm's contribution to accounting thought and practice. Covered are the anthropological/inductive paradigm, the true income/deductive paradigm, the decision usefulness/decision model paradigm, the decision usefulness/decision maker/aggregate market behavior paradigm, and the decision usefulness/decision maker/individual user paradigm. The result is a book that makes unique use of philosophy of science concepts in accounting, and a book that will also have applications in university graduate-level courses in research methodology and accounting theory.

Executive decision makers are coming to understand that strategic management, national government policies, and the international public sector are all related, often in subtle ways. Foreign markets now have even more influence on corporate performance. Dr. Beenhakker familiarizes readers with a multifaceted approach to decision making in an international context, focusing on the interactions between the private and public sectors. In doing this he shows how macroeconomic issues affect the global economy, specifically their impact on international financing.

Though drawing upon a wide range of sources in economics, finance, accounting, and statistics, among other fields, this work requires no special grounding in any of these fields to be read, grasped, and applied. Dr. Beenhakker's analytical techniques help translate the often vague rules of thumb used by international finance executives into specific decision making criteria. With numerous examples and illustrations, plus a clearly defined conceptual framework to analyze, predict, and respond to changes in the financial environment and world trade, Dr. Beenhakker's book is an essential resource for executive-level decision makers throughout today's globalizing organizations.

Riahi-Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement of earnings are subject to various interpretations, that determination of earnings follows determination of net value added, and that earnings is subject to management manipulation (earnings can be smoothed, for example.) A succinct, penetrating, illuminating treatment of earnings in general as well as its particulars, the book will be especially useful to upper management and accounting professionals, and to their colleagues in the academic community.

Riahi-Belkaoui argues that the interest in earnings and its related issues of measurement, determination, management, and usefulness stems from three factors: 1) the crucial importance of earnings as the shareholders' share of the corporation's wealth; 2) the reliance of investors and users on earnings and the transformation of earnings for resource allocation decision making; and 3), the direct association between the efficiency of the capital markets and timely provision of earnings data. Each chapter identifies the nature of the issues surrounding the concept of earnings and presents empirical evidence that can be used to make enlightened corporate decisions or to aid in the development of public policy.

Edited and revised specifically for this volume, here are the best papers from the Tenth National Conference on Business Ethics, sponsored by Bentley College's Center for Business Ethics. Throughout, the contributors emphasize the ethical dimensions of problems and issues that confront the financial services and accounting industries, issues that are also of critical importance to business generally. Included among the contributors are members of the academic community, lawyers, government officials, and financial services and accounting professionals, each with his or her own special perspective, but all focused on the central theme: the importance of ethics and its proper role in the way financial services and accounting are done. Throughtful, challenging reading, not only for academics but for finance and accounting professionals as well.

Part I examines the ethics of the fiduciary relationship between principals and agents, defining the nature of trust and helping readers understand the fiduciary responsibility and conflicts of interest characteristic to the industry. In Part II, the contributors look at specific issues in ethics and financial disclosure, with particular focus on nonprofit healthcare organizations, financial derivatives, and confidentiality in a professional context as representative cases. More cases are presented in Part III, examining a variety of situations and events, such as the BCCI affair and the failure of banks. Part IV offers lessons from the past and a look toward the future, with such topics as the ethics of financial derivatives in the history of economic thought and the development of moral reasoning and professional judgment of auditors in public practice.

The new global climate of free enterprise has brought with it a proliferation of offshore financial centers that presumably have important roles to play in the emergent global economy. The air of secrecy that appears to pervade the activities of offshore financial centers may well slant or obscure any real understanding of the functions of such centers. The authors investigate the role of major international accounting firms and their services in the processes of business facilitation in the locations that host these centers. By focusing the investigation upon the role of the accounting firms in offshore financial centers, the authors gain a better grasp of the real or potential impacts of the firms in the global economy and in the jurisdictions that host them. Not only do the authors provide a detailed assessment of what the major accounting firms are actually doing in the centers, but they point out what attributes are needed by jurisdictions hoping to succeed as offshore financial centers. The centers included are Antigua, Barbuda, the Bahamas, Barbados, Bermuda, the Cayman Islands, the Channel Islands, the Isle of Man, Gibraltar, Malta, Cyprus, Bahrain, the United Arab Emirates, Mauritius, the Seychelles, Singapore, and Vanuatu.

The authors describe the legal and institutional environments facing business operations in general and the accounting firms in particular in offshore financial centers. By studying these operations, it should show what they are doing in terms of facilitating the international activities that flow through such centers. It should also add to the understanding of the potential that offshore activities have as vehicles for development in small emerging economies. This study should be of interest to a wide range of business disciplines, as well as governmental agencies in advanced and emerging nations, international agencies such as regional development banks, and accountants and the international financial community.

This comprehensive analysis discusses how American and non-American multinational corporations (MNCs) can plan, manage, and control their business activities and invest in four selected Middle East countries: Egypt, Kuwait, Jordan, Saudi Arabaia--and as a special unique feature, a fifth country, Israel. Abdallah covers in detail the tax systems and regulations and their effect on business in the Middle East. He looks at the future of the business environment and its effect on accounting in the Middle East during the first decades of the new century, and examines the role of different local and international organizations that are helping to make the Middle East an excellent place to do business.

Combining the Arab countries with Israel into a single volume, and writing in a remarkably clear style, Abadallah offers practical guidelines for Americans and other MNCs, potential international investors, large accounting firms, and even Middle East governments themselves. He helps businesses conduct feasibility studies for joint venture startups in the Middle East countries covered; helps MNCs manage their business more effectively and avoid conflicts with governments or cultural attitudes; offers managers and officers an understanding of Middle East environmental factors that may significantly affect their businesses; helps MNCs evaluate the performance of Middle East subsidiary managers; helps MNCs develop strategic transfer pricing policies that fit Middle East countries and which go according to accounting systems and practices there as well as in their home countries; and goes deeply into the accounting systems and practices of the countries under analysis here and compares them with both U.S. Generally Accepted Accounting Principles and International Accounting Standards. This volume is of special value to corporate executives in or planning to enter the Middle East market, graduate students, and teachers of international business and accounting, and practicing accountants with Middle East clients (or who seek to acquire them).