Contemporary Issues in Accounting

The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on 'hot topics' not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.

Discusses the rise in sustainable finance and the demands of society and government to consider the wider impacts of their activities beyond the financial Explores the circular economy and the challenges that a new business model will have on an accountant's role Debates the impacts of technological changes such as big data, blockchain, and data protection Showcases accounting's response to tax pressures within a structured tax strategy

Autorentext

Elaine Conway is a Senior Lecturer in Accounting and Finance at the Derby Business School, University of Derby, UK. She is a Fellow of the Higher Education Academy and the Chartered Institute of Management Accountants. She is also a Member of the Chartered Institute of Marketing, the Chartered Institute of Public Finance and Accountancy and the Chartered Management Institute. She has an MBA from Duke University, USA. Prior to entering academia, Elaine spent 17 years in various managerial roles in the automotive industry. Her research interests are corporate social responsibility, sustainable business and financial reporting.

Darren Byrne is a Senior Lecturer in Accounting and Finance and the Programme Leader for Business Accounting at the University of Derby, UK. He teaches on numerous modules covering managerial theory, project management and other disciplines that support the Business Accountant. His teaching philosophy is to draw upon his own professional experience and to help apply ideas contextually for the benefit of students' own learning. His research interests are currently project management skills, business ethics and with the perception of professionalism within the international context. He is a Fellow of the Higher Education Academy.

Inhalt

Chapter 1. Contemporary Issues in Accounting An Introduction; Darren Byrne.- Chapter 2. Sustainability, the Triple Bottom Line and Corporate Social Responsibility; Elaine Conway.- Chapter 3. The Challenges of the Circular Economy; Simon Peter Nadeem, Jose Arturo Garza-Reyes and Denise Glanville.- Chapter 4. Technology Challenges in Accounting and Finance; Liz Crookes and Elaine Conway.- Chapter 5. The Contemporary Corporate Tax Strategy Environment; Juliet Hogsden.- Chapter 6. Corporate Reporting: From Numbers to Narrative; Parminder Johal.- Chapter 7. Contemporary Challenges in Audit; David Thompson.- Chapter 8. Why Do We Need To Measure Performance? A Local Government Perspective; Hilary Coyle.- Chapter 9. Finance and Accounting Beyond the Numbers with Self-Leadership; Darren Byrne and Dave Lees.- Chapter 10. The Future of Accountancy Beyond the Numbers; Elaine Conway.

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