Inside Accounting
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A01=David Leung
accounting practices in scientific organisations
Accrued Income
Actual Labour Hours
Audit Junior
Author_David Leung
Category=JBF
Category=JHB
Category=KFCM
Category=KFFM
Category=KJC
Company's Financial Management
completion
Cost Accruals
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
eq_society-politics
ethnographic research methods
Financial Reporting Review Panel
financial statement analysis
fox
Fox River
IASB Framework
Illinois Group
management control systems
organisational behaviour
Ostensive Learning
percentage
Percentage Completion
Percentage Completion Method
Percentage Completion Values
performance measurement
Prior Period Adjustment
professional judgement
Profitability Reports
Qualified Accountants
Revenue Recognition Issue
river
Straight Line Method
UK Account Standard Board
UK Company Act
UK Company Law
UK Institute
UK's Charter Institute
UK’s Charter Institute
United Kingdom Company Law
Year End Accounts
Product details
- ISBN 9781138251175
- Weight: 290g
- Dimensions: 174 x 246mm
- Publication Date: 11 Oct 2016
- Publisher: Taylor & Francis Ltd
- Publication City/Country: GB
- Product Form: Paperback
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Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. Addressing issues in both internal management accounting, such as budgeting, performance evaluation, and control, as well as external financial accounting, such as book keeping, monthly/year end accounts and auditing, David Leung focuses on how people classify transactions, make professional judgments and use computer software for accounting, and prepare for and facilitate the auditing process. He also looks at accountancy training and the impact of people's affiliations to the accounting profession or other professions on their accounting and on their perceptions of financial statements. Other contingent or contextual factors that influence the choice of accounting method, such as time pressure, reward structures, management authority and institutions are also considered. David Leung's research employs an innovative blend of theory and practice that redresses the imbalance between ethnographic studies of financial accounting, and management accounting and helps close the gap between the academic curriculum and the experiences of practitioners. His research leads the author to conclude that no act of accounting classification is ever indefeasibly correct; that the accounting community's institutions and authority are central to the accounting process and to the 'truth and fairness' of accounting numbers; that accounting training involves extensive use of learning by doing; and that both accountants and non-accounting managers have goals and interests that often result in no better than 'good enough' accounting. This book will appeal to accounting and finance professionals and academics in finance, as well as to sociologists and academic researchers interested in research methods and science studies.
Dr David Leung is a Lecturer in Accounting at Heriot-Watt University, Edinburgh. Dr Leung is himself a qualified accountant and worked as a financial controller and consultant in a number of sectors including biotechnology, printing, financial services, tourism and retail before joining academia. He gained his MBA at Durham University and his MSc. by Research in Science and Technology Studies, and PhD in Social Studies of Finance at the University of Edinburgh.
