The Blackwell Encyclopedia of Management, Accounting

Previous Editor: A Rashid Abdel- Khalik The new edition of the accounting volume builds on the previous volume by focusing on the contribution of research to the analysis of existing accounting practices and to the development of new practices. The articles in the new edition have been prepared by experts on a wide range of topics in financial reporting: management accounting; auditing; and social accounting. All articles provide references to important sources in the academic and professional literature. The aim of the contributions is both to inform readers about different accounting topics and to indicate how a variety of research perspectives can contribute to the debate over the future shape of accounting.

Colin Clubb is the editor of The Blackwell Encyclopedia of Management, 2nd Edition, Volume 1, Accounting, 2nd Edition, published by Wiley.