Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used interchangeably.
In criminology, corporate crime refers to crimes committed either by a corporation, or by individuals acting on behalf of a corporation or other business entity. For the worst corporate crimes, corporations may face judicial dissolution, sometimes called the "corporate death penalty", which is a legal procedure in which a corporation is forced to dissolve or cease to exist.
The American Ornithological Society (AOS) is an ornithological organization based in the United States. The society was formed in October 2016 by the merger of the American Ornithologists' Union (AOU) and the Cooper Ornithological Society. Its members are primarily professional ornithologists, although membership is open to anyone with an interest in birds. The society publishes the two scholarly journals, Ornithology and Ornithological Applications as well as the AOS Checklist of North American Birds. The American Ornithological Society claims the authority to establish standardized English bird names throughout North and South Americas.
Communication studies or communication science is an academic discipline that deals with processes of human communication and behavior, patterns of communication in interpersonal relationships, social interactions and communication in different cultures. Communication is commonly defined as giving, receiving or exchanging ideas, information, signals or messages through appropriate media, enabling individuals or groups to persuade, to seek information, to give information or to express emotions effectively. Communication studies is a social science that uses various methods of empirical investigation and critical analysis to develop a body of knowledge that encompasses a range of topics, from face-to-face conversation at a level of individual agency and interaction to social and cultural communication systems at a macro level.
Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with normative accounting, that seeks to derive and prescribe "optimal" accounting standards.
Financial literacy is the possession of skills, knowledge, and behaviors that allow an individual to make informed decisions regarding money. Financial literacy, financial education and financial knowledge are used interchangeably. Financially unsophisticated individuals cannot plan financially because of their poor financial knowledge. Financially sophisticated individuals are good at financial calculations; for example they understand compound interest, which helps them to engage in low-credit borrowing. Most of the time, unsophisticated individuals pay high costs for their debt borrowing.
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors.
Alok Bhargava is an Indian econometrician. He studied mathematics at Delhi University and economics and econometrics at the London School of Economics. He is currently a full professor at the University of Maryland School of Public Policy.
William Wager Cooper was an American operations researcher, known as a father of management science and as "Mr. Linear Programming". He was the founding president of The Institute of Management Sciences, founding editor-in-chief of Auditing: A Journal of Practice and Theory, a founding faculty member of the Graduate School of Industrial Administration at the Carnegie Institute of Technology, founding dean of the School of Urban and Public Affairs at CMU, the former Arthur Lowes Dickinson Professor of Accounting at Harvard University, and the Foster Parker Professor Emeritus of Management, Finance and Accounting at the University of Texas at Austin.
Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for individuals, organizations, governments and capital markets. It encompasses a broad range of topics including financial accounting research, management accounting research, auditing research, capital market research, accountability research, social responsibility research and taxation research.
Accounting, Organizations and Society is a peer-reviewed academic journal published by Elsevier. Its editors-in-chief are Marcia Annisette, Mark E. Peecher, and Keith Robson. The journal focuses on the relationships between accounting and both human behaviour and organizations' structures, processes, social, and political environments: that is, relationships among accounting, organizations, and society.
Alnoor Bhimani is Professor of Management Accounting and Director of the South Asia Centre at the London School of Economics and Political Science (LSE). He is former Head of the Department of Accounting and the Founding Director of LSE Entrepreneurship. Bhimani's academic work covers financial management and digitalisation; managerial accounting and strategic finance; entrepreneurship and economic growth; and global development and governance issues.
Yves Gendron is a Canadian accounting academic at Laval University in Quebec. He is a qualitative researcher, largely known for his studies in corporate governance, social accountability of auditors, and professional legitimacy. He is co-editor-in-chief of Critical Perspectives on Accounting.
Critical Perspectives on Accounting is a peer-reviewed academic journal published by Elsevier. The aim of the journal is to study how accounting works within society and to promote forms of accounting that are in the public interest. It was established in 1990 with David J. Cooper, and A.M. Tinker as founding editors-in-chief. They were succeeded in 2008 by Marcia Annisette, Christine Cooper, and Dean Neu. The current editors-in-chief are Jane Andrew, Christine Cooper, and Yves Gendron.
Robert Simons is an American economist currently the Charles R. Williams professor at Harvard Business School.
Prem Nath Sikka, Baron Sikka is a British-Indian accountant and academic. He holds the position of Professor of Accounting at the University of Sheffield, and is Emeritus Professor of Accounting at the University of Essex.
Marcia Annisette is a Trinidadian-Canadian accounting academic, and currently the Vice Provost Academic at York University in Toronto. She is co-editor-in-chief of Accounting, Organizations and Society. She has previously helld positions as the Associate Dean Students and the Associate Dean Academic at the Schulich School of Business. She is a former co-editor-in-chief of Critical Perspectives on Accounting. Her research looks at the social organization of the accounting profession, addressing issues of race, class, and nationality.
Public interest accounting is a branch of academic accounting research that attempts to understand how accounting practices and the activities of the accounting profession impact the public interest. Public interest-focused accounting research sheds light on the role of accounting in perpetuating unequal social relations, while attempting to rectify such issues via scholarship and the dissemination of research results. It is heavily influenced by the ideas of social theorists, including but not limited to Marx, Gramsci, Foucault, Bourdieu, and Said.
David J. Cooper is a Professor of Accounting at the University of Alberta, Canada. He is the co-founder, along with Anthony Tinker, of the academic journal Critical Perspectives on Accounting and is also a long-time associate editor of Accounting, Organizations and Society. He is best known as a central figure and co-founder of the critical accounting and public interest accounting movements: movements which emphasize the importance of not only studying the roles of accounting in organizations and society but also using this knowledge to intervene in the public sphere.
