{"title":"Sidrea Series In Accounting And Business Administration","description":null,"products":[{"product_id":"integrated-reporting-paradigm-book-teresa-izzo-9783031600944","title":"The Integrated Reporting Paradigm","description":"Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed in IR becoming the ultimate tool to secure valuable strategy and business model of disclosure. Although often attributed to the sustainability domain, this topic deserves recognition within a broader discourse on the transformative nature of corporate reporting. Surely, IR represents a theme of great controversy, struggling to find strong theoretical roots as well as a more effective acknowledgment at a practical level. Given these premises, this book provides an in-depth review of the field, enhancing the IR conceptualization through a multi-level perspective of analysis. To this end, it explores the historical background of contemporary integrated reporting practices, illustrating the strengths and weaknesses of the prevailing approaches. The book also analyses the theories that have been used to interpret the IR rationale and explain its wide-spread adoption among organisations. Lastly, it discusses and evaluates the state and the extent of the academic debate, identifying interesting future research paths.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ GARDNERS","offer_id":50329531646225,"sku":"NGR9783031600944","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ NEW \/ INGRAM","offer_id":51142556451089,"sku":"NIN9783031600944","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3031600940.jpg?v=1770894497"},{"product_id":"tax-avoidance-and-capital-structure-book-alessandro-gabrielli-9783031309793","title":"Tax Avoidance and Capital Structure","description":"This book provides a comprehensive overview of the implications of tax avoidance for a firm’s capital structure, highlighting the key role played by free cash flow and agency conflicts. First, the book provides an outline of the theories and empirical evidence concerning the role of taxes in the Theory of Capital Structure. It reviews the studies investigating the relationship between agency conflicts and capital structure. The book explores the role of free cash flow and agency conflicts in the relationship between tax avoidance and capital structure. In the final section, the results of an empirical investigation conducted on a sample of U.S. public firms are also presented. The empirical research examines whether and how tax avoidance is associated with debt covenant violation across the stages of the corporate life cycle. Specifically, the research uses the concept of the corporate life cycle stage to analyse whether and how the association between tax avoidance and debt covenant violation varies in different agency settings. Consistent with the hypotheses drawn on the Agency Theory, the findings of the empirical research suggest life cycle stages moderate the association between tax avoidance and debt covenant violation.   Overall, this book sheds light on the potential implications of tax avoidance activities for a firm’s capital structure. The book will be of interest to both experienced and early-stage scholars interested in the topic. Moreover, the book will also be of interest to policymakers, investors, analysts, lenders, and other market participants.","brand":"WoB","offers":[{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":50403667542289,"sku":"CIN3031309790VG","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52682202513681,"sku":"NLS9783031309793","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3031309790.jpg?v=1750999239"},{"product_id":"tax-avoidance-research-book-antonio-de-vito-9783031517648","title":"Tax Avoidance Research","description":"This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It delves into measurement methodologies and dissects the determinants contributing to its prevalence. Moreover, it analyzes the economic consequences of tax avoidance, emphasizing its impact on critical accounting issues, including financial reporting transparency, cost of capital, and firm value. Next, the book offers a foundational understanding of graph theory, unveiling the core elements of networks, such as nodes and edges. The book covers the theoretical fundamentals and addresses the practical side of constructing networks based on real-world relational systems. It emphasizes the importance of effective data collection and representation methods and underscores the importance of optimizing network layouts for enhanced visual representation. Using network analysis, the book further offers a deep dive into empirical studies on tax avoidance over the past two decades, revealing insights into the collaborative nature of this stream of research. Finally, the book summarizes the key insights of the network analysis on tax avoidance. It underscores the dynamic nature of individual authors' roles and affiliations, shedding light on the collaborative dynamics within institutions.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51062151086353,"sku":"","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ NEW \/ INGRAM","offer_id":51062153806097,"sku":"NIN9783031517648","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52648075690257,"sku":"NLS9783031517648","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3031517644.jpg?v=1751252515"},{"product_id":"fostering-sustainability-in-corporate-governance-book-salvatore-principale-9783031303531","title":"Fostering Sustainability in Corporate Governance","description":"The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend that incorporating sustainability into business is only feasible when governance also considers environmental, social and governance (ESG) issues. Therefore, corporate governance is attracting more and more attention from investors and various stakeholders. On 23 February 2022, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies’ operations and corporate governance. Drawing on the theoretical framework of corporate governance and an analysis of the latest and most important literature on corporate governance and sustainability, this book offers essential insights, particularly in light of the Sustainable Corporate Governance Directive and Due Diligence Directive.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51065357369617,"sku":"","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ NEW \/ INGRAM","offer_id":51065359368465,"sku":"NIN9783031303531","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52691035685137,"sku":"NLS9783031303531","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3031303539.jpg?v=1751030780"},{"product_id":"understanding-supply-chain-digitalization-through-actor-network-theory-book-gianluca-vitale-9783031309908","title":"Understanding Supply Chain Digitalization Through Actor-Network Theory","description":"Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Exploring the first agro-food European case of blockchain application for supply chain management, this research work is among the pioneers in analysing the interaction between this new technology and traditional management accounting and control practices.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51387571831057,"sku":"","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ GARDNERS","offer_id":51387572650257,"sku":"NGR9783031309908","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3031309901.jpg?v=1751283976"},{"product_id":"fostering-sustainability-in-corporate-governance-book-salvatore-principale-9783031303562","title":"Fostering Sustainability in Corporate Governance","description":"The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend that incorporating sustainability into business is only feasible when governance also considers environmental, social and governance (ESG) issues. Therefore, corporate governance is attracting more and more attention from investors and various stakeholders. On 23 February 2022, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies’ operations and corporate governance. Drawing on the theoretical framework of corporate governance and an analysis of the latest and most important literature on corporate governance and sustainability, this book offers essential insights, particularly in light of the Sustainable Corporate Governance Directive and Due Diligence Directive.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51608006525201,"sku":"","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ GARDNERS","offer_id":51608006721809,"sku":"NGR9783031303562","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3031303563.jpg?v=1751157973"},{"product_id":"tax-avoidance-and-capital-structure-book-alessandro-gabrielli-9783031309823","title":"Tax Avoidance and Capital Structure","description":"This book provides a comprehensive overview of the implications of tax avoidance for a firm’s capital structure, highlighting the key role played by free cash flow and agency conflicts. First, the book provides an outline of the theories and empirical evidence concerning the role of taxes in the Theory of Capital Structure. It reviews the studies investigating the relationship between agency conflicts and capital structure. The book explores the role of free cash flow and agency conflicts in the relationship between tax avoidance and capital structure. In the final section, the results of an empirical investigation conducted on a sample of U.S. public firms are also presented. The empirical research examines whether and how tax avoidance is associated with debt covenant violation across the stages of the corporate life cycle. Specifically, the research uses the concept of the corporate life cycle stage to analyse whether and how the association between tax avoidance and debt covenant violation varies in different agency settings. Consistent with the hypotheses drawn on the Agency Theory, the findings of the empirical research suggest life cycle stages moderate the association between tax avoidance and debt covenant violation.   Overall, this book sheds light on the potential implications of tax avoidance activities for a firm’s capital structure. The book will be of interest to both experienced and early-stage scholars interested in the topic. Moreover, the book will also be of interest to policymakers, investors, analysts, lenders, and other market participants.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51608013963537,"sku":"","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ GARDNERS","offer_id":51608014127377,"sku":"NGR9783031309823","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3031309820.jpg?v=1750729262"},{"product_id":"disclosure-in-banking-book-sara-longo-9783031841958","title":"Disclosure in Banking","description":"Disclosure represents an evergreen topic in banking since it allows breaking down the opacity of the so-called “black box” banks. The recent failures of Silicon Valley Bank and Credit Suisse in March 2023 have reignited discussions about the role played by banking disclosure and its link to transparency, financial stability, and competition. Given these premises, this book comprehensively explains how banking disclosure has evolved in the last decades, shaping banks’ behaviors and mainly investors' decision-making. The book provides an in-depth review of the field, highlighting theories and empirical studies about banking disclosure grounded on regulatory mandates and voluntary initiatives mitigating agency conflicts and addressing information asymmetries. Then, this book discusses banks' need to enhance their disclosure practices to comply with stress tests and contribute to sustainable development, particularly in light of climate change risk. To this end,  an empirical investigation uncovers banks scrutinized by regulators and supervisors are more inclined to engage in green lending and prioritize borrowers’ ESG disclosures, thus promoting a more sustainable economy. Lastly, this book presents the state of the art about the link between banking disclosure and sustainability, suggesting potential avenues for future research.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51640201904401,"sku":"","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ NEW \/ INGRAM","offer_id":51640202101009,"sku":"NIN9783031841958","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52684955484433,"sku":"NLS9783031841958","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3031841956.jpg?v=1750934217"},{"product_id":"shaping-tomorrow-book-paola-paoloni-9783031789984","title":"Shaping Tomorrow","description":"This edited book aims to analyze gender perspectives within the context of sustainable development, providing a comprehensive overview of the phenomena that characterize both public and private organizations. Sustainability assumes a central role in addressing gender issues. Achieving sustainability is crucial for the overall well-being of society. It drives economic growth by promoting the creation of highly skilled jobs, addressing environmental issues, strengthening business success, and encouraging debate on social challenges such as gender equality.  In the field of gender equality, sustainability emerges as a competitive advantage, particularly for women who contribute new and fresh perspectives as well as valuable expertise capable of effectively guiding companies toward more sustainable practices. Supported by knowledge and open innovation, women can raise awareness among companies about more sustainable practices.    The book is structured in three sections: Non-financial disclosure for sustainable growth in the field of gender equality, gender diversity in public and private organizations and gender issues within the entrepreneurial context.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51680476299537,"sku":"","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ NEW \/ INGRAM","offer_id":51680476692753,"sku":"NIN9783031789984","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52656922132753,"sku":"NLS9783031789984","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3031789989.jpg?v=1751158135"},{"product_id":"integrating-change-management-and-management-accounting-change-book-lorenzo-leto-9783031843860","title":"Integrating Change Management and Management Accounting Change","description":"This book explores the evolving field of management accounting change (MAC), with a particular focus on the development, implementation, and continuous improvement of performance measurement systems (PMS). Moving beyond traditional sociological and institutional approaches, it draws on change management theories from fields such as organizational development and psychology to investigate the MAC process and the challenges associated with PMS implementation. By integrating perspectives from these disciplines, the book offers a comprehensive framework for understanding and facilitating management accounting change.    Central to this analysis is Stouten et al.'s (2018) change management model, which is employed to interpret case study findings and identify key factors influencing the success or failure of PMS implementations. Emphasizing the importance of human dynamics, this book provides valuable insights and practical guidance for both academics and practitioners facing the complexities of MAC and PMS implementation.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51680576110865,"sku":"","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ NEW \/ INGRAM","offer_id":51680576438545,"sku":"NIN9783031843860","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52606063345937,"sku":"NLS9783031843860","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/303184386X.jpg?v=1751063842"},{"product_id":"value-relevance-of-textual-characteristics-book-olga-bogachek-9783031791550","title":"Value Relevance Of Textual Characteristics","description":"This book explores the evolution of value relevance in finance and accounting. While synthesizing existing literature to provide a robust theoretical framework, it also extends the discourse by incorporating textual characteristics into the traditional model of value relevance. The authors integrate two pivotal but often disparate research domains: value relevance and linguistic analysis in accounting disclosures. This inclusion enriches our understanding of how qualitative factors, such as tone and readability in corporate disclosures, interact with quantitative measures to influence market behavior and investor decision-making. The result is a nuanced, multi-dimensional analysis that not only bridges gaps in current academic research but also offers new avenues for practical application.     The book starts by laying the groundwork for the concept of value relevance, discussing its evolution in the academic literature, theoretical models, their assumptions, and limitations. It then turns the spotlight onto corporate disclosure theories, thereby illuminating the strategies and psychological factors that influence how companies report their financials and accompanying narrative discussions. The authors demonstrate how the information is strategically disclosed and received, adding another layer of complexity to the concept of value relevance. The novel contribution of this manuscript comes from the methodological approach, incorporating textual analysis techniques into a widely-accepted Ohlson value relevance model. The authors empirically integrate textual elements like tone and readability and demonstrate how they can play a significant role in how investors perceive a company. The empirical section of the book provides robust evidence to support the central thesis—that qualitative elements in financial disclosures are not merely supplementary but are indeed value-relevant. This enhances the book's applicability across both academic and practical settings. In conclusion, this book serves as a comprehensive guide for those interested in the complexities of value relevance as well as the dynamics of financial disclosures. It offers valuable insights that are both theoretically robust and empirically validated, making it a useful resource for academics, practitioners, and regulators. It enriches the academic discourse by offering new pathways for research and practical application in a world where financial information is increasingly digitized.     The target audience for this book includes academics in the fields of accounting and finance, as well as practitioners and regulators who are keen on understanding the evolving dynamics of how financial information impacts the capital markets.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51717870387473,"sku":"","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ GARDNERS","offer_id":51717870846225,"sku":"NGR9783031791550","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/303179155X.jpg?v=1751284176"},{"product_id":"management-control-system-in-smart-and-sustainable-firms-book-domenica-lavorato-9783031814358","title":"Management Control System in Smart and Sustainable Firms","description":"In today's competitive environment, smart technologies are increasingly recognized as key enablers of corporate sustainability. In this new context, corporate management control systems integrate with the issues of smart technologies, sustainability and inter- and intra-organizational collaboration as the driving elements of the firm of the future.    This book proposes a management control framework for today's firms. It investigates the effectiveness of traditional management control systems in today’s competitive environment and identifies potential limitations that may hinder their ability to effectively monitor modern organizations. Furthermore, the book explores whether these systems can be improved with complementary tools or if entirely new mechanisms are required. The book argues the need to adopt a new approach to control and a different lens for evaluating the activity of guiding the achievement of corporate objectives, paving the way for the conceptualization of a new management control system.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51728257319185,"sku":"","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ GARDNERS","offer_id":51728257646865,"sku":"NGR9783031814358","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3031814355.jpg?v=1750837053"},{"product_id":"corporate-environmental-performance-and-environmental-management-accounting-syst-book-mohamed-aman-9783031849466","title":"Corporate Environmental Performance and Environmental Management Accounting Systems","description":"This book provides insights into the role of environmental management accounting practices and the impact of various governance aspects dedicated to the environment in enhancing corporate environmental performance. It also examines the extent of environmental disclosure based on organizational-level data from Italian listed firms. These mechanisms work together to influence policies and management decisions, particularly in guiding businesses towards more sustainable choices.    The book suggests that firms can use robust and versatile governance mechanisms to improve managerial oversight by incorporating diverse viewpoints, ideas, perspectives, and abilities into the decision-making process. This, in turn, may lead to better performance. Effective governance drives change towards a cleaner environment by tapping into untapped potential, such as eco-friendly operations, and optimizing resource utilization.    Additionally, the book emphasizes the role of environmental management accounting systems in helping firms better coordinate, measure, and manage their capabilities, thereby achieving improved environmental performance.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51728290316561,"sku":"","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ GARDNERS","offer_id":51728290644241,"sku":"NGR9783031849466","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/3031849469.jpg?v=1751030991"},{"product_id":"organizational-resilience-and-female-entrepreneurship-during-crises-book-paola-paoloni-9783030894115","title":"Organizational Resilience and Female Entrepreneurship During Crises","description":"The economic, health, and political crises, as well as the rise of the digital age, have changed and complicated the way in which people, companies, and regions function. The goal is not just survival, but also to innovate and organize themselves to chart new paths for growth and development. This book uses this premise to understand how organizations, in particular female-led businesses, work on their resilience using specific activities and relational capital as a driver of strategic value. The chapters include theoretical as well as practical contributions about how female-owned and female-run companies and organizations can take advantage of such opportunities, in terms of challenges, issues, tools, facilitators, and mechanisms that can support the use of the new opportunities in the near future.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52143168946449,"sku":"NLS9783030894115","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030894115.jpg?v=1757583274"},{"product_id":"global-comparability-of-financial-reporting-under-ifrs-book-francesco-de-luca-9783031151583","title":"Global Comparability of Financial Reporting Under IFRS","description":"In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empiricalanalyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52144532455697,"sku":"NLS9783031151583","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031151583.jpg?v=1757589375"},{"product_id":"integrating-performance-and-risk-in-a-management-control-system-book-claudia-presti-9783030870812","title":"Integrating Performance and Risk in a Management Control System","description":"This book presents a theoretical and empirical framework to interpret the possible configurations of the integration between performance management and risk management systems as part of management control systems. The book provides an overview of the development paths of these three systems, outlining the evolution and the current development of these disciplines, highlighting emerging issues and providing some original considerations. The author uses both an inductive and deductive approach in shaping the proposed framework, and includes the perspective of practitioners and academics on the topic. Based on a multiple case study in listed companies and a survey administered to small and medium enterprises, this book provides readers with valuable insights to adapt the proposed framework in different business contexts.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52145012048145,"sku":"NLS9783030870812","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030870812.jpg?v=1757591606"},{"product_id":"equity-crowdfunding-for-smes-book-giuseppe-modaffari-9783031428425","title":"Equity Crowdfunding for SMEs","description":"This book focuses on the relevance of equity-side innovative financial tools for SMEs in overcoming financial threats. Scholars identify difficulties in the financial sphere as the main causes of SME mortality. Such problems do not allow them to reach sustainable growth. It thus becomes critical to have the best knowledge of innovative financial tools to overcome financial constraints. By exploring the origin of financial needs, the book aims to observe how innovative equity-side financing tools, particularly equity crowdfunding, contribute to the SME dimension. The work outlines the main development factors, observing equity-crowdfunding’s effect on the rate at which SMEs reach sustainable total development (STD). Moreover, outlining the fundamentals of the main theories developed on financing choices, the work concludes with a systematic literature analysis on equity crowdfunding, highlighting the main features that currently increase scholars’ interest in the topic.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ GARDNERS","offer_id":52153503645969,"sku":"NGR9783031428425","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031428425.jpg?v=1757620437"},{"product_id":"intellectual-capital-and-organizational-performance-book-francesca-sgr-9783030784812","title":"Intellectual Capital and Organizational Performance","description":"This monograph provides empirical evidence on the relationship between intellectual capital (IC) and organizational performance of social cooperative enterprises (SCEs) that work in the non-profit sector. The author presents a survey of a sample of SCEs located in Italy to identify the main components of IC for SCEs and to investigate the effect of IC sub-dimensions on a firm's performance. The book thus presents new empirical evidence on IC in non-profit organizations along with a revelation of the main value drivers by using the survey method as an IC measurement tool combined with a principal components analysis. Finally, considering the difficulties related to the data gathering process in the non-profit sector and in measuring intangible assets, this book helps in increasing the understanding of IC features with a focus on the hybrid organization as SCEs.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52338422645009,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52338423202065,"sku":"NLS9783030784812","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030784812.jpg?v=1758168707"},{"product_id":"intellectual-capital-smart-technologies-and-digitalization-book-maria-serena-chiucchi-9783030807399","title":"Intellectual Capital, Smart Technologies and Digitalization","description":"This book treats intellectual capital, smart technologies, and digitalization processes as levers of corporate competitiveness and global value creation. This book is based on theoretical and practical research output from the STEDIC SIDREA Group. It uses several methodologies to discover features and pillars on intellectual capital such as human capital, relational capital, and structural capital as well as smart technologies such as artificial intelligence, Internet of Things, big data, and digitalization.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52405447557393,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52405448179985,"sku":"NLS9783030807399","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030807399.jpg?v=1758766996"},{"product_id":"non-financial-disclosure-and-integrated-reporting-book-lino-cinquini-9783030903541","title":"Non-financial Disclosure and Integrated Reporting","description":"The increasingly crucial role of companies non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52406732914961,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52406733603089,"sku":"NLS9783030903541","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030903541.jpg?v=1758770289"},{"product_id":"european-harmonization-of-national-accounting-rules-book-alberto-incollingo-9783031429330","title":"The European Harmonization of National Accounting Rules","description":"With Directive 2013\/34\/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS\/IFRS.    This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards.    This book is of interest for several reasons.     First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies.     In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting).    More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS\/IFRS model.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52418592506129,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ GARDNERS","offer_id":52418593161489,"sku":"NGR9783031429330","price":0.0,"currency_code":"GBP","in_stock":false}]},{"product_id":"corporate-sustainability-book-paolo-tenuta-9783031114939","title":"Corporate Sustainability","description":"This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019.    The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainability’s impact on companies’ financial performance reveals the importance of collegial leadership – a commonly found feature of Italian family businesses that has not been considered in previous studies – as a moderating factor for reconciling sustainability initiatives and performance at family-run firms.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52426413605137,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52426414129425,"sku":"NLS9783031114939","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031114939.jpg?v=1759157716"},{"product_id":"corporate-sustainability-book-paolo-tenuta-9783031114908","title":"Corporate Sustainability","description":"This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019.    The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainability’s impact on companies’ financial performance reveals the importance of collegial leadership – a commonly found feature of Italian family businesses that has not been considered in previous studies – as a moderating factor for reconciling sustainability initiatives and performance at family-run firms.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52454491193617,"sku":"NLS9783031114908","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031114908.jpg?v=1759371322"},{"product_id":"governance-and-performance-management-in-public-universities-book-eugenio-caperchione-9783030856977","title":"Governance and Performance Management in Public Universities","description":"Performance Management and Governance in Public Universities: Challenges and Opportunities.- Transparency and Accountability in Higher Education as a Response to External Stakeholders and Rules: A Comparison Between Three Country-Case Studies.- An Analysis of Methodologies, Incentives, and Effects of Performance Evaluation in Higher Education: The English Experience.- A Longitudinal Analysis of the Relationship Between Central Government and Universities in France: The Role of Performance Measurement Mechanisms.- Adopting a Dynamic Performance Governance Approach to Frame Interorganizational Value Generation Processes into a University Third Mission Setting.- The Third Mission Strategies Disclosure Through the IntegratedPlan.- Transferring Knowledge to Improve University Competitiveness: The Performance of Technology Transfer Offices.- Third Mission and Intellectual Capital External Dimension: The Implications in the European University Planning Process.- Institutional Logics to Unveil Entrepreneurial Universities' Performances: A Cross-Country Comparative Study.- Third Mission in Universities from a Performance Management Perspective: A Comparison Between Germany and Italy.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52459076321553,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52459077304593,"sku":"NLS9783030856977","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030856977.jpg?v=1759444536"},{"product_id":"going-concern-principle-in-non-financial-disclosure-book-rosa-lombardi-9783030811297","title":"The Going-Concern-Principle in Non-Financial Disclosure","description":"This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014\/95\/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed.Several issues and characteristics of information provided to stakeholders are drafted.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52473753403665,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52473755402513,"sku":"NLS9783030811297","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030811297.jpg?v=1759840421"},{"product_id":"intellectual-capital-smart-technologies-and-digitalization-book-maria-serena-chiucchi-9783030807368","title":"Intellectual Capital, Smart Technologies and Digitalization","description":"This book treats intellectual capital, smart technologies, and digitalization processes as levers of corporate competitiveness and global value creation. This book is based on theoretical and practical research output from the STEDIC SIDREA Group. It uses several methodologies to discover features and pillars on intellectual capital such as human capital, relational capital, and structural capital as well as smart technologies such as artificial intelligence, Internet of Things, big data, and digitalization.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52475789869329,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52475791507729,"sku":"NLS9783030807368","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030807368.jpg?v=1759843070"},{"product_id":"corporate-reputation-as-strategic-intangible-asset-book-diletta-vito-9783031933301","title":"Corporate Reputation as Strategic Intangible Asset","description":"This book offers a comprehensive overview of corporate reputation, aiming to enhance understanding, management processes, and measurement methods associated with this crucial concept. By integrating perspectives from various disciplines such as strategic management, organizational theory, and accounting, the book presents a holistic framework for both enhancing and safeguarding corporate reputation. The book explores essential processes such as creating, acquiring, protecting, and repairing reputational capital, employing a stock and flow model to establish a robust framework for reputation management.    Furthermore, the book studies the role of corporate communication and voluntary disclosure in establishing trust and credibility with stakeholders. It provides actionable strategies for reputational risk management and crisis management, emphasizing the critical importance of swift and transparent communication in safeguarding and restoring reputational capital. By addressing stakeholder-specific dynamics and offering detailed guidelines on reputation management, the book underscores the necessity of tailored efforts to meet the unique needs and concerns of diverse stakeholder groups.    Designed for scholars, practitioners, business leaders, and students in business and management disciplines, this book aims to deepen their understanding of the strategic importance of corporate reputation.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52484771512593,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52484772495633,"sku":"NLS9783031933301","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031933301.jpg?v=1759856769"},{"product_id":"going-concern-principle-in-non-financial-disclosure-book-rosa-lombardi-9783030811266","title":"The Going-Concern-Principle in Non-Financial Disclosure","description":"This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014\/95\/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed.Several issues and characteristics of information provided to stakeholders are drafted.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52488234107153,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52488234205457,"sku":"NLS9783030811266","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030811266.jpg?v=1759863325"},{"product_id":"integrated-reporting-paradigm-book-teresa-izzo-9783031600975","title":"The Integrated Reporting Paradigm","description":"Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed in IR becoming the ultimate tool to secure valuable strategy and business model of disclosure. Although often attributed to the sustainability domain, this topic deserves recognition within a broader discourse on the transformative nature of corporate reporting. Surely, IR represents a theme of great controversy, struggling to find strong theoretical roots as well as a more effective acknowledgment at a practical level. Given these premises, this book provides an in-depth review of the field, enhancing the IR conceptualization through a multi-level perspective of analysis. To this end, it explores the historical background of contemporary integrated reporting practices, illustrating the strengths and weaknesses of the prevailing approaches. The book also analyses the theories that have been used to interpret the IR rationale and explain its wide-spread adoption among organisations. Lastly, it discusses and evaluates the state and the extent of the academic debate, identifying interesting future research paths.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52500905001233,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ GARDNERS","offer_id":52500905623825,"sku":"NGR9783031600975","price":0.0,"currency_code":"GBP","in_stock":false}]},{"product_id":"startups-and-gazelle-enterprises-book-salvatore-loprevite-9783031908804","title":"Startups and Gazelle Enterprises","description":"Policymakers and scholars have shown growing interest in startups, particularly in recent years of economic crisis, as nations seek to rebuild their economies and foster employment through entrepreneurship and innovation. Many new businesses fail in their early stages due to insufficient access to the financial and managerial resources needed to sustain their expansion. Only a few survivors experience substantial growth and contribute significantly to job creation (the so-called 'Gazelle enterprises').   This book delves into this evolving field of research, featuring contributions from Italian scholars affiliated with the Startup Study Group of SIDREA, the Italian Society of Accounting and Business Administration. The authors examine the key factors that influence the success or failure of startups, with a focus on identifying enterprises with a high probability of survival and growth. The volume also explores related topics such as sustainability, performance measurement, and valuation of startups. Designed to bridge theory and practice, this book is a valuable resource for academics and finance professionals alike, offering insights into the best practices and strategies that drive successful startups.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52502636888337,"sku":"NLS9783031908804","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031908804.jpg?v=1760152152"},{"product_id":"intellectual-capital-and-organizational-performance-book-francesca-sgr-9783030784782","title":"Intellectual Capital and Organizational Performance","description":"This monograph provides empirical evidence on the relationship between intellectual capital (IC) and organizational performance of social cooperative enterprises (SCEs) that work in the non-profit sector. The author presents a survey of a sample of SCEs located in Italy to identify the main components of IC for SCEs and to investigate the effect of IC sub-dimensions on a firm's performance. The book thus presents new empirical evidence on IC in non-profit organizations along with a revelation of the main value drivers by using the survey method as an IC measurement tool combined with a principal components analysis. Finally, considering the difficulties related to the data gathering process in the non-profit sector and in measuring intangible assets, this book helps in increasing the understanding of IC features with a focus on the hybrid organization as SCEs.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52589172261137,"sku":"NLS9783030784782","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030784782.jpg?v=1761059525"},{"product_id":"equity-crowdfunding-for-smes-book-giuseppe-modaffari-9783031428395","title":"Equity Crowdfunding for SMEs","description":"This book focuses on the relevance of equity-side innovative financial tools for SMEs in overcoming financial threats. Scholars identify difficulties in the financial sphere as the main causes of SME mortality. Such problems do not allow them to reach sustainable growth. It thus becomes critical to have the best knowledge of innovative financial tools to overcome financial constraints. By exploring the origin of financial needs, the book aims to observe how innovative equity-side financing tools, particularly equity crowdfunding, contribute to the SME dimension. The work outlines the main development factors, observing equity-crowdfunding’s effect on the rate at which SMEs reach sustainable total development (STD). Moreover, outlining the fundamentals of the main theories developed on financing choices, the work concludes with a systematic literature analysis on equity crowdfunding, highlighting the main features that currently increase scholars’ interest in the topic.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52594872353041,"sku":"NLS9783031428395","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031428395.jpg?v=1761070141"},{"product_id":"environmental-social-governance-esg-book-nicola-castellano-9783031766176","title":"Environmental, Social, Governance (ESG)","description":"This edited volume covers Environmental, Social, and Governance (ESG) topics and their impact on companies' financial performance. It is the outcome of an academic research group coordinated by the Italian Society of Professors of Business Administration and Accounting. The book discusses corporate governance, management accounting and control systems, performance measurement, auditing and risk management, and their roles in business strategy and corporate finance. It includes several case studies from Italian corporation to illustrate the theories and their implementation in practice.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52656893657361,"sku":"NLS9783031766176","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ NEW \/ INGRAM","offer_id":53085152477457,"sku":"NIN9783031766176","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031766176.jpg?v=1762226277"},{"product_id":"gender-issues-in-the-sustainable-development-era-book-paola-paoloni-9783031571923","title":"Gender Issues in the Sustainable Development Era","description":"Nowadays, sustainability is one of the main pillars for organizations' revamp and growth. Sustainability can be summarized as the set of actions based on the mutual respect of economic, environmental, and social interests. No action should be taken unless it simultaneously respects the interests of these three spheres.  The 17 Sustainable Development Goals (SDGs) developed by the United Nations for the 2030 Agenda are moving in this direction. Among them, reducing diversity and strengthening women's empowerment are the main targets of Goal 5 \"Gender Equality.\"  This edited volume discusses three main topics: Diversity Management for Sustainable Governance of Organisation,  Innovation and New Technologies for Sustainable Development of Enterprises Led by Women and Agri-food, Fashion, Luxury and Made in Italy in Sustainable Female Firms.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52659190300945,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52659191251217,"sku":"NLS9783031571923","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031571923.jpg?v=1762262464"},{"product_id":"creating-value-through-sustainability-book-francesca-bernini-9783031742910","title":"Creating Value Through Sustainability","description":"Adopting a multidisciplinary approach, this book examines the interaction between ESG strategies and value creation. It highlights how sustainability is a wide-ranging concept capable of engaging the social sciences in various ways.    Firstly, the study analyses how ESG initiatives can enhance value creation using a framework inspired by strategic cost management. Then, it takes an ethical perspective by investigating the ethics-washing phenomenon associated with the (ir)responsible use of artificial intelligence. Furthermore, the focus is on the integration of ESG factors into risk management and performance measurement systems through the lens of management accounting, and on the interplay between corporate social responsibility and tax avoidance. Moreover, the book proposes a constitutionally oriented reading of corporate sustainability from a legal standpoint. It also includes the perspective of financial companies, exploring the role of administrative controls in fostering banks' commitment to sustainability. The study focuses also on an organizational perspective by exploring how human resource management can support ESG strategies. Finally, the research underlines the corporate model “Società Benefit” to examine its effect on default risk.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52659379601681,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52659380355345,"sku":"NLS9783031742910","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031742910.jpg?v=1762262908"},{"product_id":"european-harmonization-of-national-accounting-rules-book-alberto-incollingo-9783031429309","title":"The European Harmonization of National Accounting Rules","description":"With Directive 2013\/34\/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS\/IFRS.    This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards.    This book is of interest for several reasons.     First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies.     In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting).    More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS\/IFRS model.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52659857031441,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52659858080017,"sku":"NLS9783031429309","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031429309.jpg?v=1762263951"},{"product_id":"diversity-and-equity-in-accounting-book-marisa-agostini-9783031782466","title":"Diversity and Equity in Accounting","description":"This book discusses the role of diversity and equity in accounting, management control, governance, and auditing. These issues are increasingly relevant in both national and international debates. The volume analyzes recent literature and examines the role of diversity and equity as fundamental elements of corporate culture, determinants of the corporate growth model, and social justice. After framing the topic theoretically, the book conducts field analyses, collecting both secondary and primary data through qualitative and quantitative research methods, such as interviews, surveys, business case analyses, and documentary analyses of corporate practices on diversity and equity. The book provides an in-depth understanding and offers practical insights into the best (and worst) practices in diversity and equity within these fields. It will appeal to researchers in the social accounting domain and professionals seeking to integrate diversity and equity into business practices. The results presented are also relevant to policymakers who need to understand how to incentivize or regulate practices concerning diversity within corporate contexts.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52662552625425,"sku":"NLS9783031782466","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ NEW \/ INGRAM","offer_id":53037327253777,"sku":"NIN9783031782466","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031782466.jpg?v=1762269770"},{"product_id":"non-financial-disclosure-and-integrated-reporting-book-lino-cinquini-9783030903572","title":"Non-financial Disclosure and Integrated Reporting","description":"The increasingly crucial role of companies' non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52668170404113,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52668171157777,"sku":"NLS9783030903572","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030903572.jpg?v=1762284356"},{"product_id":"global-comparability-of-financial-reporting-under-ifrs-book-francesco-de-luca-9783031151552","title":"Global Comparability of Financial Reporting Under IFRS","description":"In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empiricalanalyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52671571165457,"sku":"NLS9783031151552","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031151552.jpg?v=1762292621"},{"product_id":"organizational-resilience-and-female-entrepreneurship-during-crises-book-paola-paoloni-9783030894146","title":"Organizational Resilience and Female Entrepreneurship During Crises","description":"The economic, health, and political crises, as well as the rise of the digital age, have changed and complicated the way in which people, companies, and regions function. The goal is not just survival, but also to innovate and organize themselves to chart new paths for growth and development. This book uses this premise to understand how organizations, in particular female-led businesses, work on their resilience using specific activities and relational capital as a driver of strategic value. The chapters include theoretical as well as practical contributions about how female-owned and female-run companies and organizations can take advantage of such opportunities, in terms of challenges, issues, tools, facilitators, and mechanisms that can support the use of the new opportunities in the near future.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52684073599249,"sku":"NLS9783030894146","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030894146.jpg?v=1762322171"},{"product_id":"when-the-crisis-becomes-an-opportunity-book-paola-paoloni-9783031219313","title":"When the Crisis Becomes an Opportunity","description":"This edited volume analyzes how the COVID-19 crisis could be transformed into opportunities for those organizations that correctly interpret the change, adapt their strategies accordingly, and increase their chances of success in a post-pandemic scenario. Through this lens, the female role and contribution to recovery are analyzed and discussed in the economic, financial and social context.Even if many aspects set the COVID-19 crisis apart from the latest global financial crises – such as the unusual shutdown of businesses in specific sectors, social distancing regulations, and general uncertainty sparked by the pandemic – the challenges facing all organizations in the current recovery phase can present an opportunity for extraordinary growth and development in Europe. The focus of the contributions gathered here is not on “counting” the damages and losses but rather on monitoring the recovery and on emerging instruments to support national and global economic recovery, while payingspecial attention to women’s role in it.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52684817334545,"sku":"NLS9783031219313","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031219313.jpg?v=1762323901"},{"product_id":"integrating-performance-and-risk-in-a-management-control-system-book-claudia-presti-9783030870843","title":"Integrating Performance and Risk in a Management Control System","description":"This book presents a theoretical and empirical framework to interpret the possible configurations of the integration between performance management and risk management systems as part of management control systems. The book provides an overview of the development paths of these three systems, outlining the evolution and the current development of these disciplines, highlighting emerging issues and providing some original considerations. The author uses both an inductive and deductive approach in shaping the proposed framework, and includes the perspective of practitioners and academics on the topic. Based on a multiple case study in listed companies and a survey administered to small and medium enterprises, this book provides readers with valuable insights to adapt the proposed framework in different business contexts.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52687086387473,"sku":"NLS9783030870843","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030870843.jpg?v=1762329630"},{"product_id":"understanding-supply-chain-digitalization-through-actor-network-theory-book-gianluca-vitale-9783031309878","title":"Understanding Supply Chain Digitalization Through Actor-Network Theory","description":"Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Exploring the first agro-food European case of blockchain application for supply chain management, this research work is among the pioneers in analysing the interaction between this new technology and traditional management accounting and control practices.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52687444279569,"sku":"NLS9783031309878","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783031309878.jpg?v=1762330494"},{"product_id":"governance-and-performance-management-in-public-universities-book-eugenio-caperchione-9783030857004","title":"Governance and Performance Management in Public Universities","description":"This edited volume contributes to the ongoing research and practice on applying performance management to university governance. A comparative approach and international perspective of the issue is provided through extensive use of case studies and empirical findings. A specific focus is also placed on using performance governance applied to higher education institutions' Third Mission, and on enhancing decision makers’ ability to frame dynamic complexity. In this regard, specific attention is devoted to analyzing the cause-and-effect relationships in affecting public outcomes. This also includes managing trade-offs in both time and space, and detecting and counteracting unintended behavioral effects from the use of formal systems focused on quantitative measures for performance assessment.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52691750420753,"sku":"NLS9783030857004","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783030857004.jpg?v=1762340449"},{"product_id":"art-culture-and-made-in-italy-book-paola-paoloni-9783032125279","title":"Art, Culture and Made in Italy","description":"This book explores the multifaceted role of gender in contemporary society, focusing on its influence across art and cultural expression, entrepreneurial practices, and sustainability strategies. Based on contributions presented at the 10th Ipazia Workshop, the volume examines how art and culture serve as powerful tools for social inclusion, how gender dynamics shape innovation and entrepreneurship within the “Made in Italy” industries, and how emerging sustainability policies reflect a growing commitment to gender equality.   Adopting a multidisciplinary approach, the book investigates both conceptual frameworks and empirical evidence, addressing the challenges and opportunities that gender issues present in creative, economic, and reporting practices. The content is organized into three main sections: gender and inclusion in art and culture; gender dynamics in entrepreneurship and innovation; and gender equality in sustainability and disclosure.   This volume is intended for academics, researchers, and graduate students in gender studies, cultural studies, sustainability, and business innovation. It also appeals to policymakers, entrepreneurs, and cultural professionals seeking to understand the intersection of gender with creativity, economic development, and sustainable practices.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":53333674164497,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":53333674459409,"sku":"NLS9783032125279","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783032125279.jpg?v=1774220778"},{"product_id":"sustainability-and-accountability-of-supply-chains-book-andrea-caccialanza-9783032168788","title":"Sustainability and Accountability of Supply Chains","description":"This book explores how sustainability and accountability are reshaping the way companies assess and manage performance across global supply chains. Faced with growing stakeholder and regulatory pressure, organizations are called to integrate non-financial metrics into strategic decision-making and to report transparently on their social and environmental impacts.   Grounded in a systematic literature review, the volume offers a comprehensive analysis of the intersection between sustainability, accountability, and supply chain management. It develops a conceptual framework for understanding how corporate performance evaluation can evolve to include broader dimensions of responsibility, aligning with emerging standards and institutional expectations.   Aimed at scholars, practitioners, and policy-makers, this work provides both an overview of current debates and a structured research agenda for future inquiry. It stands as a timely contribution to advancing sustainable and accountable business practices in an increasingly interconnected economy.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":53349833539857,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":53349833670929,"sku":"NLS9783032168788","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9783032168788.jpg?v=1774656397"}],"url":"https:\/\/www.worldofbooks.com\/fr-fr\/collections\/sidrea-series-in-accounting-and-business-administration-series-de-livres.oembed","provider":"World of Books ","version":"1.0","type":"link"}