Routledge Studies in Accounting
About the Book Series
This series explores the roles of Accounting and Accounting theory in the modern world. The series examines research in accounting thought, practice, auditing, principles and ethics as well as international standards and regulation setting. Examining private, public and non-profit sectors, Routledge Studies in Accounting, seeks to advance the scholarly debate by providing cutting edge and insightful research
Accounting for Healthcare: The Digital Transition to Value-Based Healthcare
1st Edition
Edited
By Gillian Vesty, Miia Jansson, Tarek Rana, Kerryn Butler-Henderson
December 26, 2025
In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide ...
Earnings Management and Corporate Finance: The Importance of Transparent Financial Reporting
1st Edition
Edited
By Joanna Lizińska, Marzena Remlein, Leszek Czapiewski
December 26, 2025
In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely ...
Carbon Accounting for the Sustainable Transition: Accountability, Compliance, and Climate Change
1st Edition
By Assunta Di Vaio, Tayyab Ali
November 13, 2025
With the window to keep the 1.5-degree goal alive rapidly closing, it is now more crucial than ever for organizations to intensify the scope and pace of their actions. This book focuses on the existing gaps in the sustainability accounting research field for carbon matter. It addresses the ...
The Digital Transformation of Sustainability Reporting: How Digital Technologies are Reshaping Sustainability Accounting, Data, and Disclosure
1st Edition
By Subhash Abhayawansa, Carol Adams, Richard Busulwa, Mark Shying
September 18, 2025
As global sustainability expectations intensify, digital technologies (DTs) are becoming essential tools for efficiently and effectively managing, measuring, and communicating sustainability performance and impact. This book unpacks how emerging and established DTs, from artificial intelligence and...
Artificial Intelligence and Accounting: Ethical, Legal, and Social Implications
1st Edition
Edited
By Manjit Kour, Daniel P. Schutte
August 08, 2025
In the dynamic field of accounting, where accuracy and productivity are critical, artificial intelligence (AI) integration has become a game-changer and AI is set to affect every industry. With the speed at which technology is developing, a thorough manual that helps readers understand the complex ...
Accounting and Auditing Small and Medium-Sized Practices: Transformative Capabilities in a Rapidly Changing Society
1st Edition
Edited
By Anatoli Bourmistrov, Levi Gårseth-Nesbakk, Toomas Haldma, Jan Mouritsen, Roman Vakulchuk
August 04, 2025
This book addresses the recent trends, developments, and future of accounting and auditing of small and medium-sized practices (AASMPs) in the public and private sectors. The book has three main objectives: firstly, to provide an analysis of how different societal trends, including digitalization, ...
Voluntary Business Reporting: From Evolution to Revolution
1st Edition
By Giacomo Pigatto
June 30, 2025
Understanding the dynamic landscape of voluntary business reporting is crucial for navigating the evolving complexities of accounting practices, towards achieving a more sustainable and equitable world. This book provides a comprehensive exploration of the evolution and revolutions happening within...
Financial Reporting for Islamic Financial Institutions: Accounting Standards, Interpretation and Application
1st Edition
By Abdul Rauf Mahar, Ayesha Bhatti, Muhammad Junaid Ashraf, Asfand Zubair Malik
June 27, 2025
Mainstream accounting rules, namely International Financial Reporting Standards (IFRS), used in conventional banking, employ financial logics and principles which are at odds with Shariah and therefore unsuitable for reporting the results of Islamic banks. The book is an effort to explain the ...
Auditing Transformation: Regulation, Digitalisation and Sustainability
1st Edition
Edited
By Jan Marton, Fredrik Nilsson, Peter Öhman
May 27, 2025
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth ...
Integrated Reporting and Performance Measurement Systems
1st Edition
By Bogusława Bek-Gaik, Anna Surowiec
May 06, 2025
Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting ...
The Privatisation of British Rail: How Not to Run a Railway
1st Edition
By Sean McCartney, John Stittle
November 28, 2024
The privatisation of the British railway industry was a unique political and economic event. An integrated industry was broken-up into numerous component parts and sold off to private sector interests. The result was a highly fragmented industry that was structurally unsound and operationally ...
Solvency in Financial Accounting
1st Edition
By Julie E. Margret
October 14, 2024
This book examines the notion of solvency at law and in accounting; and reveals inconsistent ways of determining solvency therein. Solvency is a critical commercial financial attribute. Quantifying solvency has been of concern to many across time, particularly with regard to business continuity. ...