Accounting for Culture

Accounting for Culture
Author: Caroline Andrew
Publisher: University of Ottawa Press
Total Pages: 304
Release: 2005-03-30
Genre: Political Science
ISBN: 0776618636

Many scholars, practitioners, and policy-makers in the cultural sector argue that Canadian cultural policy is at a crossroads: that the environment for cultural policy-making has evolved substantially and that traditional rationales for state intervention no longer apply. The concept of cultural citizenship is a relative newcomer to the cultural policy landscape, and offers a potentially compelling alternative rationale for government intervention in the cultural sector. Likewise, the articulation and use of cultural indicators and of governance concepts are also new arrivals, emerging as potentially powerful tools for policy and program development. Accounting for Culture is a unique collection of essays from leading Canadian and international scholars that critically examines cultural citizenship, cultural indicators, and governance in the context of evolving cultural practices and cultural policy-making. It will be of great interest to scholars of cultural policy, communications, cultural studies, and public administration alike.

The Origins of Accounting Culture

The Origins of Accounting Culture
Author: Massimo Sargiacomo
Publisher: Routledge
Total Pages: 403
Release: 2018-05-11
Genre: Business & Economics
ISBN: 1351592637

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

Innovation Accounting

Innovation Accounting
Author: Dan Toma
Publisher: Bis Publishers
Total Pages: 0
Release: 2021
Genre: Business & Economics
ISBN: 9789063696207

Currently, there is no official method for how to measure innovation in business. This is where Innovation Accounting comes in. This book helps businesses to develop their level of capability and performance within innovation and accounting. This guide provides examples of tools, templates, and frameworks that businesses can utilize to improve their business culture, inspire innovation, and find a way to measure innovation. In a world where numbers, statistics, and analytics are increasingly becoming the most important aspect of everyday business, this book can help to find meaning in innovative practices and measure them. This will allow you to demonstrate to stakeholders how capital is used, and the impact it has on the business. So whether you're managing a lean startup aiming to meet a particularly difficult to meet KPI, or a corporation aiming to replicate the level of success you achieved in your most recent financial quarter, this book will contain something for everyone.

Cultural Finance: A World Map Of Risk, Time And Money

Cultural Finance: A World Map Of Risk, Time And Money
Author: Thorsten Hens
Publisher: World Scientific
Total Pages: 573
Release: 2020-10-29
Genre: Business & Economics
ISBN: 9811221960

This book provides a comprehensive overview of the emerging field of cultural finance. It summarizes research results of cultural differences in financial decision making and financial markets. Many of the results have been published in leading academic journals over the last ten years but some are presented here for the first time. The book is based on an international survey on risk and time preferences — the INTRA study, conducted in 53 countries worldwide. Applications to financial markets include the equity premium puzzle, the value premium, dividend payout policies and asset allocations.

Culture Audit in Financial Services

Culture Audit in Financial Services
Author: Roger Miles
Publisher: Kogan Page Publishers
Total Pages: 449
Release: 2021-06-03
Genre: Business & Economics
ISBN: 1789667763

In the next wave of conduct regulation in financial markets, from 2021 conduct regulators in the UK and elsewhere expect firms to produce evidence on how they are improving behaviour and culture. Facing this, many practitioners are anxious that their current reporting and management information (MI) are irrelevant to meeting as-yet unclear regulatory expectations. This book provides the insights and tools firms need to report on culture, securing both enhanced business value and the regulator's approval. Culture is now seen as a key contributor to good governance, feeding into existing discourse on environmental, social and governance (ESG) factors and the emerging dialogue on 'non-financial (mis)conduct', but conventional measures of business quality are unfit for the new reporting agenda. Culture Audit in Financial Services follows the arc of 'behavioural regulation' to examine what the regulator really wants, before offering guidance on how culture audit differs from conventional auditing, how to put the latest pure-research findings to work, and the key features of well-designed conduct and culture reports. Written by an impartial author and a variety of contributors with extensive experience working with practitioners, regulators, and many of the world's finest academic initiatives, this book is filled with practical, grounded advice on how best to approach this new challenge and avoid infractions.

Making Culture Count

Making Culture Count
Author: Lachlan MacDowall
Publisher: Springer
Total Pages: 515
Release: 2016-04-29
Genre: Political Science
ISBN: 1137464585

This book is a collection of diverse essays by scholars, policy-makers and creative practitioners who explore the burgeoning field of cultural measurement and its political implications. Offering critical histories and creative frameworks, it presents new approaches to accounting for culture in local, national and international contexts.

The Cultural Shaping of Accounting

The Cultural Shaping of Accounting
Author: Ahmed Riahi-Belkaoui
Publisher: Bloomsbury Publishing USA
Total Pages: 176
Release: 1995-05-30
Genre: Business & Economics
ISBN: 0313036004

An important but usually overlooked variable that affects the process and product of accounting is culture. Consensus on what constitutes proper accounting methods and behavior varies among countries, and it is this cultural relativism and its impacts that Riahi-Belkaoui explores here. His purpose is to elaborate on the nature of cultural relativism in accounting and in the interpretation of accounting data. He thus shows the way culture determines accounting judgments, and explains the intercultural differences in the perception of accounting concepts, and in the field's self-regulation internationally. His point is that accounting is actually a cultural rather than a technical process, and that professionals as well as academics should be aware of this. A challenging, useful discussion for teachers, graduate students, and accounting practitioners, particularly in international settings.

Accounting for Taste

Accounting for Taste
Author: Priscilla Parkhurst Ferguson
Publisher: University of Chicago Press
Total Pages: 274
Release: 2006-08-01
Genre: History
ISBN: 0226243273

French cuisine is such a staple in our understanding of fine food that we forget the accidents of history that led to its creation. Accounting for Taste brings these "accidents" to the surface, illuminating the magic of French cuisine and the mystery behind its historical development. Priscilla Parkhurst Ferguson explains how the food of France became French cuisine. This momentous culinary journey begins with Ancien Régime cookbooks and ends with twenty-first-century cooking programs. It takes us from Carême, the "inventor" of modern French cuisine in the early nineteenth century, to top chefs today, such as Daniel Boulud and Jacques Pépin. Not a history of French cuisine, Accounting for Taste focuses on the people, places, and institutions that have made this cuisine what it is today: a privileged vehicle for national identity, a model of cultural ascendancy, and a pivotal site where practice and performance intersect. With sources as various as the novels of Balzac and Proust, interviews with contemporary chefs such as David Bouley and Charlie Trotter, and the film Babette's Feast, Ferguson maps the cultural field that structures culinary affairs in France and then exports its crucial ingredients. What's more, well beyond food, the intricate connections between cuisine and country, between local practice and national identity, illuminate the concept of culture itself. To Brillat-Savarin's famous dictum—"Animals fill themselves, people eat, intelligent people alone know how to eat"—Priscilla Ferguson adds, and Accounting for Taste shows, how the truly intelligent also know why they eat the way they do. “Parkhurst Ferguson has her nose in the right place, and an infectious lust for her subject that makes this trawl through the history and cultural significance of French food—from French Revolution to Babette’s Feast via Balzac’s suppers and Proust’s madeleines—a satisfying meal of varied courses.”—Ian Kelly, Times (UK)

Accounting for Cultural Heritage Management

Accounting for Cultural Heritage Management
Author: Michela Magliacani
Publisher: Springer Nature
Total Pages: 210
Release: 2023-10-09
Genre: Business & Economics
ISBN: 3031382579

The transformative role of culture, its ability to create value for the benefit of current and future generations, is widely recognized by academics of many disciplines, professionals and policymakers. Notwithstanding, how culture can be a driving force for economic growth, a source of welfare and tools for social inclusion, still deserves to be investigated at various levels, starting with local communities. This book attempts to explain the relevance of accounting knowledge for managing cultural heritage by sustainable, resilient, accountable organizations, regardless of their public or private institutional form. This book aims at understanding the role of cultural heritage in the economy, in society and in facing the new challenges deriving from the enactment of the UN Sustainable Development agenda, as well as the pandemic emergency from COVID-19. It adopts a managerial accounting studies approach to provide answers that can be applied in any organizational context. The results achieved from the field research are critically discussed under the theoretical frameworks referring to the theory of value and its creation. From the findings and their discussion, a conceptual model based on empiricism is proposed for managing cultural heritage of communities under sustainable perspective, even in times of crisis. It will be essential reading for academics and students of cultural heritage management, sustainability and crisis management in organisations.