This book presents the most current trends in the field of finance and accounting from an international perspective. Featuring contributions presented at the 17th Annual Conference on Finance and Accounting at the University of Economics in Prague, this title provides a mix of research methods used to uncover the hidden consequences of accounting convergence in the private (IFRS) and public sectors (IPSAS). Topics covered include international taxation (from both the micro- and macroeconomic level), international investment, monetary economics, risk management, management accounting, auditing, investment capital, corporate finance and banking, among others.
The authors elaborate on the fact that Tony Lowe regarded accounting as a moral and political practice rather than some dry technical phenomena because it has serious social consequences. The essays in the book are written by a global community of Tony’s former colleagues and students and show the value of adopting interdisciplinary perspectives. The essays locate accounting and business practices in wider social, economic and political contexts to show that Tony’s ideas had far reaching applications for regulation, corporation governance, accounting, auditing, the environment, corporate social responsibility, organisational accountability, gender, race, globalization and the functioning of the state. The book is suitable for undergraduate and postgraduate students, scholars and practitioners seeking to free themselves from the shackles of conventional views about accounting and business practices.