The failure and the future of accounting: strategy, stakeholders, and business value
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Burlington, VT
Gower
c2013
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | Includes bibliographical references and index The internal and external failure of accounting -- The inadequacy of traditional accounting -- Feedback failures and the need for a new accounting -- The stakeholder knowledge network -- Accounting for distributed knowledge -- Distributed risk -- Accounting for intangibles -- Promises -- Strategic connectivity -- Financialisation -- The significance for financial reporting -- Illustration of 4s accounts -- Summary In The Failure and the Future of Accounting, David Hatherly rethinks accounting in the light of a financial crisis which exposed its limitations. He reminds us that in the run up to 2008 the accounts of financial institutions reported increasing profits and healthy balance sheets whilst their business models were undermining their own financial health and the economy. Accounts failed to provide appropriate feedback on business performance. This failure illustrated a general problem. There is a need in all companies for better alignment between the business model and the accounting model. To understand the performance of the business we need to know how much value is created and how value is created, who it is created for, what kind of value is created and how it is measured. Here, Professor Hatherly provides an accounting model that addresses all these questions. Coordinating business as strategy, business as a stakeholder network and business as value, the four slice (4S) accounting model overcomes the complexity and incoherence of existing accounting standards. It allows managers and shareholders to analyse the effectiveness of the business model and for management to be held to account. It prevents the misreporting of speculative gains as distributable income and therefore allows capital to be better allocated towards productive enterprise, making financial crises less likely. With its insights into both accounting and business more generally, this book is essential reading for accountants and accountancy students and for those running businesses of any description |
| Beschreibung: | 1 Online-Ressource (p. cm.) |
| ISBN: | 1409453553 9781409453550 1283805138 9781283805131 |
Internformat
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| 500 | |a Includes bibliographical references and index | ||
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| 500 | |a In The Failure and the Future of Accounting, David Hatherly rethinks accounting in the light of a financial crisis which exposed its limitations. He reminds us that in the run up to 2008 the accounts of financial institutions reported increasing profits and healthy balance sheets whilst their business models were undermining their own financial health and the economy. Accounts failed to provide appropriate feedback on business performance. This failure illustrated a general problem. There is a need in all companies for better alignment between the business model and the accounting model. To understand the performance of the business we need to know how much value is created and how value is created, who it is created for, what kind of value is created and how it is measured. Here, Professor Hatherly provides an accounting model that addresses all these questions. Coordinating business as strategy, business as a stakeholder network and business as value, the four slice (4S) accounting model overcomes the complexity and incoherence of existing accounting standards. It allows managers and shareholders to analyse the effectiveness of the business model and for management to be held to account. It prevents the misreporting of speculative gains as distributable income and therefore allows capital to be better allocated towards productive enterprise, making financial crises less likely. With its insights into both accounting and business more generally, this book is essential reading for accountants and accountancy students and for those running businesses of any description | ||
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Datensatz im Suchindex
| _version_ | 1804174957573308416 |
|---|---|
| any_adam_object | |
| author | Hatherly, David J. |
| author_facet | Hatherly, David J. |
| author_role | aut |
| author_sort | Hatherly, David J. |
| author_variant | d j h dj djh |
| building | Verbundindex |
| bvnumber | BV042744616 |
| classification_rvk | QP 800 QP 810 |
| collection | ZDB-4-EBA ZDB-4-EBU ZDB-4-NLEBK |
| ctrlnum | (OCoLC)818734237 (DE-599)BVBBV042744616 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV042744616 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:08:39Z |
| institution | BVB |
| isbn | 1409453553 9781409453550 1283805138 9781283805131 |
| language | English |
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| spelling | Hatherly, David J. Verfasser aut The failure and the future of accounting strategy, stakeholders, and business value by David Hatherly Burlington, VT Gower c2013 1 Online-Ressource (p. cm.) txt rdacontent c rdamedia cr rdacarrier Includes bibliographical references and index The internal and external failure of accounting -- The inadequacy of traditional accounting -- Feedback failures and the need for a new accounting -- The stakeholder knowledge network -- Accounting for distributed knowledge -- Distributed risk -- Accounting for intangibles -- Promises -- Strategic connectivity -- Financialisation -- The significance for financial reporting -- Illustration of 4s accounts -- Summary In The Failure and the Future of Accounting, David Hatherly rethinks accounting in the light of a financial crisis which exposed its limitations. He reminds us that in the run up to 2008 the accounts of financial institutions reported increasing profits and healthy balance sheets whilst their business models were undermining their own financial health and the economy. Accounts failed to provide appropriate feedback on business performance. This failure illustrated a general problem. There is a need in all companies for better alignment between the business model and the accounting model. To understand the performance of the business we need to know how much value is created and how value is created, who it is created for, what kind of value is created and how it is measured. Here, Professor Hatherly provides an accounting model that addresses all these questions. Coordinating business as strategy, business as a stakeholder network and business as value, the four slice (4S) accounting model overcomes the complexity and incoherence of existing accounting standards. It allows managers and shareholders to analyse the effectiveness of the business model and for management to be held to account. It prevents the misreporting of speculative gains as distributable income and therefore allows capital to be better allocated towards productive enterprise, making financial crises less likely. With its insights into both accounting and business more generally, this book is essential reading for accountants and accountancy students and for those running businesses of any description BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Wirtschaft Accounting Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Modell (DE-588)4039798-1 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Rechnungslegung (DE-588)4128343-0 s Modell (DE-588)4039798-1 s 1\p DE-604 Erscheint auch als Druck-Ausgabe, Hardcover 978-1-4094-5354-3 Erscheint auch als Druck-Ausgabe, Hardcover 1-4094-5354-5 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=504324 Aggregator Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Hatherly, David J. The failure and the future of accounting strategy, stakeholders, and business value BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Wirtschaft Accounting Rechnungslegung (DE-588)4128343-0 gnd Modell (DE-588)4039798-1 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4039798-1 (DE-588)4048732-5 |
| title | The failure and the future of accounting strategy, stakeholders, and business value |
| title_auth | The failure and the future of accounting strategy, stakeholders, and business value |
| title_exact_search | The failure and the future of accounting strategy, stakeholders, and business value |
| title_full | The failure and the future of accounting strategy, stakeholders, and business value by David Hatherly |
| title_fullStr | The failure and the future of accounting strategy, stakeholders, and business value by David Hatherly |
| title_full_unstemmed | The failure and the future of accounting strategy, stakeholders, and business value by David Hatherly |
| title_short | The failure and the future of accounting |
| title_sort | the failure and the future of accounting strategy stakeholders and business value |
| title_sub | strategy, stakeholders, and business value |
| topic | BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Wirtschaft Accounting Rechnungslegung (DE-588)4128343-0 gnd Modell (DE-588)4039798-1 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | BUSINESS & ECONOMICS / Accounting / Financial Accounting Wirtschaft Rechnungslegung Modell Rechnungswesen |
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