David Hatherly

The Failure and the Future of Accounting (eBook, PDF)

Strategy, Stakeholders, and Business Value

• Format: PDF

Produktbeschreibung

David Hatherly rethinks accounting in the light of the financial crisis which exposed its limitations. Financial institutions reported increasing profits and healthy balance sheets whilst their business models undermined their own financial health and the economy. Accounts failed to provide feedback on business performance. This failure highlighted the need for alignment between business and accounting models. To understand business performance we need to know about value: how much is created; how it is created, who it is created for, what kind it is; and how it is measured. Here, Professor Hatherly provides an accounting model that addresses these questions. Overcoming the complexity and incoherence of existing accounting standards, the new model allows stakeholders to analyse the effectiveness of their business model, making financial crises less likely. With its insights into accounting and business more generally, this book is for accountants, accountancy students and those running businesses of any description.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 248
• Erscheinungstermin: 16. März 2016
• Englisch
• ISBN-13: 9781317032205
• Artikelnr.: 44864388

Autorenporträt

David Hatherly is Emeritus Professor of Accounting at the University of Edinburgh. He has worked for Touche Ross (now Deloitte) and KPMG and has served as a non-executive director in industry. He has held academic posts at two Glasgow universities, as well as visiting positions in Australia and New Zealand. He was Professor of Accounting at Edinburgh, Head of the Accounting and Finance Group and Director of the University of Edinburgh Management School, where he taught on the MBA programme for KPMG managers and where he still teaches financial analysis and auditing. Professor Hatherly has acted as a consultant in the public and private sectors. He was Director of Accounting and Auditing Research at the Institute of Chartered Accountants of Scotland and a member of the UK's Auditing Practices Board He was a founding editor of The International Journal of Auditing and has served on numerous editorial boards.