Accounting

This book addresses synergy management, which poses an important challenge for firms, advisors and practitioners involved in mergers and acquisitions (M&A). Synergy plays a key role in M&A contexts, both in the decision-making process and,...

This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial,...

This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and...

This book analyzes the determinants and effectiveness of corporate governance in an integrated model drawing on contingency theory and employing structural equation modeling (SEM). Business competition as an environmental factor and strategy as an...

Organizations consider trust as a pillar for successful operations in an increasingly global competitive environment. Some professionals go further and argue that in an economy trust is more important than natural resources. This book deals with ways to...

The primary contribution of this book is to integrate the important disciplines which simultaneously impact the investment appraisal process. The book presents a study that develops a new approach to investment appraisal which uses a multiple objective...

The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control...

In times of economic and financial crises, the content of this book rings true. Drawing from interviews with executives, senior managers and/or auditors from renowned companies (eBay, Google, Hewlett Packard, Intel, Levi Strauss & Co., Microsoft,...

The development and integration of integrity and internal control mechanisms into information system infrastructures is a challenge for researchers, IT personnel and auditors. Since its beginning in 1997, the IICIS international working conference has...

Integrity and Internal Control in Information Systems V represents a continuation of the dialogue between researchers, information security specialists, internal control specialists and the business community. The objectives of this dialogue are: -To...

IT Governance is finally getting the Board's and top management's attention. The value that IT needs to return and the associated risks that need to be managed, have become so important in many industries that enterprise survival depends on it...

Initial public offerings (IPOs) play a crucial role in allocating resources in market economies. Because of the enormous importance of IPOs, an understanding of how IPOs work is fundamental to an understanding of financial markets generally. Of...