PRME

Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting's long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others.
SDG Topics: Gender Equality / Reduced Inequalities / Peace, Justice & Strong Institutions.

Social accounting focuses on the effects of an organization on its communities of interest -- this book specifically focuses on non-profit firms and cooperatives. Quarter/Mook/Richmond look at how nonprofits and cooperatives create value and how they can measure their social performance. The book makes extensive use of models that can be applied by nonprofits and cooperatives. The models are explained in detail and there is a how-to chapter that is oriented towards managers and directors of nonprofits and cooperatives. These models include volunteer contributions and other social inputs that normally are not given a monetary value within financial statements.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

Based on more than 150 interviews with experts in business, international organizations, NGOs and universities from around the world, this book brings together all the pieces of the business and sustainability puzzle including: What sustainability is, why you should be interested, how to get started, and what a sustainable organization looks like. A wide range of tools, guidelines, techniques and concepts that you can use to implement sustainability practices. Information on how to be a sustainability champion or intrapraneur in your organization including how to sell these ideas to your team and how to incorporate them into any job.  A survey of the exciting trends in sustainable business happening around the world.  A wealth of links to interesting resources for more information. The Sustainable MBA Second Edition is organized like a business school course, allowing you easy access to the relevant information you need about sustainability as it relates to Accounting, Economics, Entrepreneurship, Ethics, Finance, Marketing, Organizational Behavior and HR, Operations and Strategy. The Sustainable MBA Second Edition has been updated to reflect global developments in this evolving field to remain the definitive guide to sustainable business. Additional resources to accompany the book are available at www.thesustainablemba.com.
SDG Topics: Affordable & Clean Energy / Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production / Climate Action.

Social accounting focuses on the effects of an organization on its communities of interest -- this book specifically focuses on non-profit firms and cooperatives. Quarter/Mook/Richmond look at how nonprofits and cooperatives create value and how they can measure their social performance. The book makes extensive use of models that can be applied by nonprofits and cooperatives. The models are explained in detail and there is a how-to chapter that is oriented towards managers and directors of nonprofits and cooperatives. These models include volunteer contributions and other social inputs that normally are not given a monetary value within financial statements.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

Why do people evade paying taxes?  This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world.   Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized.  Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition.  The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion.  The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making. 
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

The long-awaited 2nd edition of the benchmark publication that helped shape the developing agenda of environmental accounting. This excellent new edition provides an overview of the subject ranging from environmental management to sustainability, and integrates the major advancements that have occurred since the first edition - in both research and practice. It introduces and explains environmental issues as they relate to accountants today. This new work also places an increased emphasis on the emerging research literature in the field and reveals a consciousness of the difficulties of developing an environmental agenda in business. It makes an excellent stand-alone text for lower level students.
SDG Topics: Clean Water & Sanitation / Affordable & Clean Energy / Sustainable Cities & Communities / Responsible Consumption & Production / Climate Action / Life Below Water / Life On Land / Peace, Justice & Strong Institutions.

As economic crimes continue to increase, accountants and law enforcement personnel must be vigilant in expanding their knowledge of ways to detect these clandestine operations. Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Third Edition offers a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes. Following an overview of the economic cost of crime, the book examines different types of offenses with a financial element, ranging from arson to tax evasion. It explores offshore activities and the means criminals use to hide their ill-gotten gains. The author provides a thorough review of evidentiary rules as well as the protocol involved in search warrants. He examines the two modalities used to prove financial crime: the Net Worth Method and the Expenditure Theory, and presents an example scenario based on real-life incidents. The book also presents focused and concrete advice on trial preparation and specific accounting and audit techniques. New material enhances this third edition, including new chapters on investigative interview analysis and document examination, as well as advice for fraud examiners working on private cases, including the preparation of an engagement letter.
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

As economic crimes continue to increase, accountants and law enforcement personnel must be vigilant in expanding their knowledge of ways to detect these clandestine operations. Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Third Edition offers a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes. Following an overview of the economic cost of crime, the book examines different types of offenses with a financial element, ranging from arson to tax evasion. It explores offshore activities and the means criminals use to hide their ill-gotten gains. The author provides a thorough review of evidentiary rules as well as the protocol involved in search warrants. He examines the two modalities used to prove financial crime: the Net Worth Method and the Expenditure Theory, and presents an example scenario based on real-life incidents. The book also presents focused and concrete advice on trial preparation and specific accounting and audit techniques. New material enhances this third edition, including new chapters on investigative interview analysis and document examination, as well as advice for fraud examiners working on private cases, including the preparation of an engagement letter.
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

The long-awaited 2nd edition of the benchmark publication that helped shape the developing agenda of environmental accounting. This excellent new edition provides an overview of the subject ranging from environmental management to sustainability, and integrates the major advancements that have occurred since the first edition - in both research and practice. It introduces and explains environmental issues as they relate to accountants today. This new work also places an increased emphasis on the emerging research literature in the field and reveals a consciousness of the difficulties of developing an environmental agenda in business. It makes an excellent stand-alone text for lower level students.
SDG Topics: Clean Water & Sanitation / Affordable & Clean Energy / Sustainable Cities & Communities / Responsible Consumption & Production / Climate Action / Life Below Water / Life On Land / Peace, Justice & Strong Institutions.

Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting's long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others.
SDG Topics: Gender Equality / Reduced Inequalities / Peace, Justice & Strong Institutions.

Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting's long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others.
SDG Topics: Gender Equality / Reduced Inequalities / Peace, Justice & Strong Institutions.

Social enterprise has become a much discussed term in recent years, often in conjunction with the public sector - the idea that entrepreneurship might somehow step in and save the public purse has taken hold in a number of areas. This book introduces and explains the terminology surrounding social enterprise and brings much-needed rigour to proceedings by demonstrating how this can be measured, evaluated and held accountable. A range of validated evaluation measures, tools and techniques, such as 'SROI', the 'Outcomes Star' and randomised control trials, are presented in individual research projects, conducted by an exciting and eclectic mix of international authors who are recognised experts in the field of social enterprise. Wrapping up with the ground-breaking use of a General Self-Efficacy scale, a reflective critique of social finance and a challenge to the actual concept of social enterprise, the book discusses the potential disadvantages that can arise from the commodification of social enterprise activities, resulting in a fascinating summary of current thinking surrounding this topic.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

Based on more than 150 interviews with experts in business, international organizations, NGOs and universities from around the world, this book brings together all the pieces of the business and sustainability puzzle including: What sustainability is, why you should be interested, how to get started, and what a sustainable organization looks like. A wide range of tools, guidelines, techniques and concepts that you can use to implement sustainability practices. Information on how to be a sustainability champion or intrapraneur in your organization including how to sell these ideas to your team and how to incorporate them into any job.  A survey of the exciting trends in sustainable business happening around the world.  A wealth of links to interesting resources for more information. The Sustainable MBA Second Edition is organized like a business school course, allowing you easy access to the relevant information you need about sustainability as it relates to Accounting, Economics, Entrepreneurship, Ethics, Finance, Marketing, Organizational Behavior and HR, Operations and Strategy. The Sustainable MBA Second Edition has been updated to reflect global developments in this evolving field to remain the definitive guide to sustainable business. Additional resources to accompany the book are available at www.thesustainablemba.com.
SDG Topics: Affordable & Clean Energy / Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production / Climate Action.

Why do people evade paying taxes?  This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world.   Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized.  Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition.  The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion.  The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making. 
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting's long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others.
SDG Topics: Gender Equality / Reduced Inequalities / Peace, Justice & Strong Institutions.

As economic crimes continue to increase, accountants and law enforcement personnel must be vigilant in expanding their knowledge of ways to detect these clandestine operations. Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Third Edition offers a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes. Following an overview of the economic cost of crime, the book examines different types of offenses with a financial element, ranging from arson to tax evasion. It explores offshore activities and the means criminals use to hide their ill-gotten gains. The author provides a thorough review of evidentiary rules as well as the protocol involved in search warrants. He examines the two modalities used to prove financial crime: the Net Worth Method and the Expenditure Theory, and presents an example scenario based on real-life incidents. The book also presents focused and concrete advice on trial preparation and specific accounting and audit techniques. New material enhances this third edition, including new chapters on investigative interview analysis and document examination, as well as advice for fraud examiners working on private cases, including the preparation of an engagement letter.
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

Social accounting focuses on the effects of an organization on its communities of interest -- this book specifically focuses on non-profit firms and cooperatives. Quarter/Mook/Richmond look at how nonprofits and cooperatives create value and how they can measure their social performance. The book makes extensive use of models that can be applied by nonprofits and cooperatives. The models are explained in detail and there is a how-to chapter that is oriented towards managers and directors of nonprofits and cooperatives. These models include volunteer contributions and other social inputs that normally are not given a monetary value within financial statements.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

The long-awaited 2nd edition of the benchmark publication that helped shape the developing agenda of environmental accounting. This excellent new edition provides an overview of the subject ranging from environmental management to sustainability, and integrates the major advancements that have occurred since the first edition - in both research and practice. It introduces and explains environmental issues as they relate to accountants today. This new work also places an increased emphasis on the emerging research literature in the field and reveals a consciousness of the difficulties of developing an environmental agenda in business. It makes an excellent stand-alone text for lower level students.
SDG Topics: Clean Water & Sanitation / Affordable & Clean Energy / Sustainable Cities & Communities / Responsible Consumption & Production / Climate Action / Life Below Water / Life On Land / Peace, Justice & Strong Institutions.

Social enterprise has become a much discussed term in recent years, often in conjunction with the public sector - the idea that entrepreneurship might somehow step in and save the public purse has taken hold in a number of areas. This book introduces and explains the terminology surrounding social enterprise and brings much-needed rigour to proceedings by demonstrating how this can be measured, evaluated and held accountable. A range of validated evaluation measures, tools and techniques, such as 'SROI', the 'Outcomes Star' and randomised control trials, are presented in individual research projects, conducted by an exciting and eclectic mix of international authors who are recognised experts in the field of social enterprise. Wrapping up with the ground-breaking use of a General Self-Efficacy scale, a reflective critique of social finance and a challenge to the actual concept of social enterprise, the book discusses the potential disadvantages that can arise from the commodification of social enterprise activities, resulting in a fascinating summary of current thinking surrounding this topic.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

Recent years have seen the voluntary and social enterprise sectors embark on a tentative love affair with performance measurement. We should, it seems, be measuring, monitoring and reporting our performance for a variety of reasons - accountability, continuous improvement and self-motivation, to name a few. But has anyone stopped to consider the realities if implementing the range of tools on the market? Author Rob Paton does just this' - Voluntary Sector Managing and Measuring Social Enterprises examines the question of what happens when performance improvement techniques originating in the private sector are applied to public and nonprofit organizations. Managing and Measuring Social Enterprises looks critically at a range of performance measurements and improvement methods, including: #65533; Outcome measurement #65533; Using financial ratios for performance comparison #65533; Social audit #65533; Process benchmarking #65533; Externally accredited standards (like `Investors in People' and ISO 9000) #65533; Diagnostic models and other tools from the quality movements #65533; `Balanced scorecards' Rob Paton offers a measured critique of the na#65533;ve realism and rhetorical excesses of the performance management movement but also shows why many of its critics are unduly pessimistic. Through a combination of theory and research, the book provides practical guidance to the problem of performance management outside of the private sector. This is an essential text for those interested in public and social enterprises, particularly MBA and Masters students in public administration/public management and non-profit management.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

Why do people evade paying taxes?  This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world.   Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized.  Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition.  The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion.  The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making. 
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

As economic crimes continue to increase, accountants and law enforcement personnel must be vigilant in expanding their knowledge of ways to detect these clandestine operations. Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Third Edition offers a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes. Following an overview of the economic cost of crime, the book examines different types of offenses with a financial element, ranging from arson to tax evasion. It explores offshore activities and the means criminals use to hide their ill-gotten gains. The author provides a thorough review of evidentiary rules as well as the protocol involved in search warrants. He examines the two modalities used to prove financial crime: the Net Worth Method and the Expenditure Theory, and presents an example scenario based on real-life incidents. The book also presents focused and concrete advice on trial preparation and specific accounting and audit techniques. New material enhances this third edition, including new chapters on investigative interview analysis and document examination, as well as advice for fraud examiners working on private cases, including the preparation of an engagement letter.
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.