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HTTP/1.1 200 OKDate: Sat, 25 Oct 2025 07:13:22 GMTContent-Type: text/htmlTransfer-Encoding: chunkedConnection: keep-aliveServer: cloudflarecf-cache-status: DYNAMICReport-To: {group:cf-nel,max_age:604800,endpoints:{url:https://a.nel.cloudflare.com/report/v4?sNJ17F4%2BPFRBpMx2CxKAHiQNESfGi%2FOU5Vm2Z5k6GZYri7G%2BcPNMDw3uwq9cJav5h1%2BMI020S8RAeumIhQ%2B7fOLNG%2FpQ873gsLSzDJt0qCewTgxh0}}Last-Modified: Fri, 30 May 2025 09:21:30 GMTVary: Accept-EncodingNel: {report_to:cf-nel,success_fraction:0.0,max_age:604800}CF-RAY: 993fe92cbc6c495f-PDXalt-svc: h3:443; ma86400 !DOCTYPE html>html xmlnshttp://www.w3.org/1999/xhtml langen xml:langen>head> title>Accounting Streams/title> meta http-equivcontent-type contenttext/html; charsetUTF-8 /> meta nameviewport contentwidthdevice-width, initial-scale1 /> link relcanonical hrefhttps://accounting-streams.org/> link relicon typeimage/png href/assets/images/web/favicon.png> meta propertyog:title contentAccounting Streams /> meta propertyog:type contentwebsite /> meta propertyog:url contenthttps://accounting-streams.org/ /> meta propertyog:description contentFree online textbooks that are good for students, and good for the world. Accounting Streams is transforming accounting education, growing a generation of versatile decision-makers who value accountability and sustainable development. /> meta propertyog:image contenthttps://accounting-streams.org/assets/images/web/logo-dark.jpg /> meta namedescription contentFree online textbooks that are good for students, and good for the world. Accounting Streams is transforming accounting education, growing a generation of versatile decision-makers who value accountability and sustainable development. /> link relstylesheet typetext/css mediaall href/assets/styles/web.css /> script> function delete_cookie(name) { document.cookie name + ; path/; expiresThu, 01 Jan 1970 00:00:00 GMT;; console.log(Expired and removed MathJax menu cookie.); } delete_cookie(mjx.menu) /script> script idMathJaxConfig typetext/x-mathjax-config > MathJax.Hub.Config({ HTML-CSS: { availableFonts: , // force use of webFont webFont: Gyre-Pagella, scale: 90, styles: { .MathJax style*border-top-width: { border-top-width: 0.5pt ! important } } } }); MathJax.Hub.Queue(function () { document.body.setAttribute(data-mathjax-rendered, true) }) /script> script idMathJax srchttps://cdnjs.cloudflare.com/ajax/libs/mathjax/2.7.0/MathJax.js?configTeX-AMS_HTML> /script> link relalternate hreflangx-default hrefhttps://accounting-streams.org/ /> link relalternate hreflangen hrefhttps://accounting-streams.org/ />!-- This site was built with the Electric Book template created by Electric Book Works (https://electricbookworks.com). -->!-- Google Analytics -->/head>body> div classwrapper landing-page home data-titleAccounting Streams data-book-directory >div classmasthead rolebanner> div classmasthead-grid-wrapper> !-- LOGO --> a href/index.html aria-labelHome>img classmasthead-logo src/assets/images/web/logo.svg altLogo for Accounting Streams />/a> !-- HAMBURGER BUTTON --> button classmasthead-menu invisible aria-labelMenu>svg width32 height32 viewBox0 0 32 32 fillnone xmlnshttp://www.w3.org/2000/svg>g idmenu>path dM4 16H28 stroke#23865C stroke-width2.5 stroke-linecapround stroke-linejoinround/>path dM4 8H28 stroke#23865C stroke-width2.5 stroke-linecapround stroke-linejoinround/>path dM4 24H28 stroke#23865C stroke-width2.5 stroke-linecapround stroke-linejoinround/>/g>/svg>/button> !-- NAV LIST --> nav idmasthead-nav classinvisible rolenavigation aria-labelmasthead navigation> ul> li>a href#skills>Skills/a>/li> li>a href#contents>Contents/a>/li> li>a href#about>About/a>/li> /ul> /nav> /div>/div>!--.masthead--> div classcookie-banner visuallyhidden> button classclose aria-labelClose>×/button> div classconsent-flex-wrapper> div classcopy-wrapper> h2>Tell us whether you accept cookies/h2> p> We would like to a href/cookies.html>use cookies to collect information/a> about how you use strong>accounting-streams.org/strong>. We use this information to make the website work as well as possible and improve our services. /p> /div> div classbutton-wrapper> button classconsent js-reject>Reject/button> button classconsent js-accept>Accept/button> /div> /div>/div>div rolemain> div classcontent>!-- BANNER -->div classlanding-page-banner-wrapper> div classlanding-page-banner> div classlanding-page-banner-text> h1> Free online textbooks that are good for students, and good for the world /h1> p> Accounting Streams is transforming accounting education, growing a generation of versatile decision-makers who value accountability and sustainable development. Read more about our mission and our international team. /p> a classbutton-filled hrefhttps://forms.office.com/e/cUexSNrLCh>Join our mailing list and register for the instructor resource centre/a> /div> /div>/div>!-- SKILLS -->div classlanding-page-section--filled> div classtext-wrapper> h2 idskills> Critical skills /h2> p> Accounting Streams seeks to reimagine accounting education for contemporary society, towards developing valuable skills in students.sup>*/sup> /p> ul> li>historical and cultural awareness/li> li>appreciation and empathy/li> li>critical thinking and analysis/li> li>analytical thinking and innovation/li> li>problem solving and ideation/li> li>technology/li> /ul> a classsource>sup>*/sup>World Economic Forum Top Skills/a> /div>/div>!-- VIDEO -->div classlanding-page-section--empty> h2> Reimagining accounting education /h2> p> ‘Streams’ stands for Sharing, Transparency, Reporting and Ethics. Accounting for Management and Society. /p> div classlanding-page-video> div classvideo youtube idtP5OgzDVyms data-video-idtP5OgzDVyms data-video-languageen> div classvideo-wrapper> a classvideo-link hrefhttps://youtube.com/watch?vtP5OgzDVyms aria-labelVideo: Accounting Streams: What is it?> noscript> img src/assets/images/web/video.jpg srcset/assets/images/web/video-320.jpg 320w, /assets/images/web/video-640.jpg 640w, /assets/images/web/video-1024.jpg 1024w, /assets/images/web/video-2048.jpg 2048w sizes(max-width: 320px) 320px, (min-width: 320px) and (max-width: 640px) 640px, (min-width: 640px) and (max-width: 1024px) 1024px, (min-width: 1280px) 1280px, 100vw class altVideo: ‘Accounting Streams: What is it?’ />/noscript>img data-src/assets/images/web/video.jpg data-srcset/assets/images/web/video-320.jpg 320w, /assets/images/web/video-640.jpg 640w, /assets/images/web/video-1024.jpg 1024w, /assets/images/web/video-2048.jpg 2048w sizes(max-width: 320px) 320px, (min-width: 320px) and (max-width: 640px) 640px, (min-width: 640px) and (max-width: 1024px) 1024px, (min-width: 1280px) 1280px, 100vw class altVideo: ‘Accounting Streams: What is it?’ /> /a> /div> /div> p classvideo-quote> span>We are are passionate about changing accounting education so that it reflects the challenges faced by the discipline in contemporary society./span> /p> /div>/div>!-- REGISTER CTA -->div classlanding-page-section--filled> div classtext-wrapper> p classregister-cta> Educators – a hrefhttps://liveuclac.sharepoint.com/sites/MGMTAccountingStreamsInstructorResourceCentre>access our instructor resource centre/a> for exercises and teaching materials only available to logged-in instructors. /p> /div>/div>!-- TOC SECTIONS -->div classlanding-page-section--empty idcontents>div classlanding-page-toc principles> div classlanding-page-toc-header stylebackground-image: url(principles-of-accounting/images/web/toc-header.jpg)> div classlanding-page-toc-overlay> div classtoc-content-wrapper> img srcprinciples-of-accounting/images/web/icon.svg altDecorative icon /> div classtoc-header-wrapper> h2> Principles of Accounting /h2> p> Embracing the purpose of accounting and its economic, social, moral, and technical underpinnings. /p> /div> /div> button> span>Book contents/span> span classarrow-up>svg width34 height19 viewBox0 0 34 19 fillnone xmlnshttp://www.w3.org/2000/svg>path dM32.5 18L17.0042 2L1.5 18 stroke#38CFFF stroke-width2 stroke-miterlimit10 />/svg>/span> span classarrow-down visuallyhidden>svg width34 height19 viewBox0 0 34 19 fillnone xmlnshttp://www.w3.org/2000/svg>path dM32.5 1L17.0042 17L1.5 1 stroke#38CFFF stroke-width2 stroke-miterlimit10 />/svg>/span> /button> /div> /div> div classlanding-page-toc-wrapper> div classtoc-part-wrapper> h3>/h3> a classlanding-page-toc-item frontmatter hrefprinciples-of-accounting/0-4-contributors.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/contributors-header.jpg)> div classtoc-image-overlay frontmatter>/div> /div> div classtoc-item-text-wrapper> h4>Contributors/h4> p>This publication would not have been possible without our contributors who have given their time and expertise to make it a reality. svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item frontmatter hrefprinciples-of-accounting/0-5-preface.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/preface-header.jpg)> div classtoc-image-overlay frontmatter>/div> /div> div classtoc-item-text-wrapper> h4>Preface/h4> p>Discover how Principles of Accounting is redefining accounting education. svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item frontmatter hrefprinciples-of-accounting/0-6-introduction.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/introduction-header.jpg)> div classtoc-image-overlay frontmatter>/div> /div> div classtoc-item-text-wrapper> h4>Introduction/h4> p>Our editors explain why now is the most exciting time to study accounting. svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item frontmatter hrefprinciples-of-accounting/0-7-note-to-instructors.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/note-to-instructors-header.jpg)> div classtoc-image-overlay frontmatter>/div> /div> div classtoc-item-text-wrapper> h4>Note to instructors/h4> p>How Principles of Accounting is different from other accounting textbooks, how to cite it, and how to register for our instructor centre. svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> /div> div classtoc-part-wrapper> h3>Accounting, accountants, and accountability/h3> a classlanding-page-toc-item hrefprinciples-of-accounting/01.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-01-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>The evolving role of accounting/h4> p>Accounting is everywhere. Discover why and how it shapes our world svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/02.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-02-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What does it mean to be a professional accountant?/h4> p>Explore the evolution of accounting and its profound impact on society svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/03.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-03-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What is the role of data in organisations?/h4> p>How data drives decision-making and transparency svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/04.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-04-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What defines a reporting entity?/h4> p>The concept of the reporting entity and its significance in shaping financial transparency and accountability svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/05.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-05-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How does technology support creating accounts?/h4> p>How data is transformed into actionable information and enhances decision-making processes svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> /div> div classtoc-part-wrapper> h3>Financial reporting/h3> a classlanding-page-toc-item hrefprinciples-of-accounting/06.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-06-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>Why do we need frameworks for financial reporting?/h4> p>Understand accounting regulation, International Financial Report Standards (IFRS) challenges, and the Conceptual Framework svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/07.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-07-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What is in financial statements?/h4> p>Explore the purpose of financial statements, their role in accountability, and the key components of the income statement and statement of financial position svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/08.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-08-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How do we create financial accounts?/h4> p>Learn how double-entry bookkeeping records transactions and understand year-end adjustments like accruals, prepayments, bad debts, and provisions svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/09.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-09-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What are cash flow statements?/h4> p>How to classify cash transactions and prepare a statement of cash flows using both direct and indirect methods svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/10.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-10-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What is meant by capital?/h4> p>Different forms of capital, double materiality and Integrated Reportings six categories of capital – beyond money and machines svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/11.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-11-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How should we measure environmental and social costs?/h4> p>Why organisations must account for their socio-ecological impacts, distinguish responsible accounting from greenwashing, and rectify misleading practices svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/12.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-12-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What is carbon accounting?/h4> p>Evaluate carbon measurement concepts, and explore how net zero strategies can be integrated into accounting advisory services svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/13.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-13-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>Why do organisations need assurance?/h4> p>The importance of professional scepticism and judgement, the role of regulation and ethics, and the evolving capacity of assurance practitioners in enhancing accountability svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/14.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-14-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How is financial information tailored for users?/h4> p>The benefits and constraints of tailoring financial information, and the limitations of Generally Accepted Accounting Practice (GAAP) and non-GAAP metrics svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/15.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-15-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What impacts the nature and content of financial reports?/h4> p>The social licence to operate, the role of judgement in financial reporting, the impact of laws and standards, and the interaction between financial reporting and tax svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/16.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-16-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How can reported data be used?/h4> p>Unlock the power of financial statement analysis with ratios, make meaningful comparison, and use reported data to gain insights svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/17.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-17-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How do accountants manage risk and uncertainty?/h4> p>Considering the consequences of risk and uncertainty on accountants’ judgement svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> /div> div classtoc-part-wrapper> h3>Management accounting/h3> a classlanding-page-toc-item hrefprinciples-of-accounting/18.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-18-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>Approaches to management accounting/h4> p>Budgeting and forecasting svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/19.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-19-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>Organisational and operational control/h4> p>Budgeting and performance indicators as control mechanisms svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/20.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-20-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What is sustainable management accounting?/h4> p>Short term versus long term decisions svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/21.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-21-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How can investment opportunities be compared?/h4> p>Managing risk, volatility and narrative explanation svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> /div> /div>/div>/div>!-- ABOUT -->div classlanding-page-section--filled> div classtext-wrapper> h2 idabout> About the project /h2> p> We are a global group of accounting educators and researchers who embrace the social, moral and technical aspects of accounting in our work to engage with matters of sustainability and accountability. span classsource>Carnegie, 2022/span> /p> /div>/div>!-- TEAM -->div classlanding-page-section--empty team> h2> Accounting Streams team /h2> p> We engage with contemporary issues related to accountability, organisations, and society, by exploring the inherent tensions and trade-offs. /p> h3> Leadership /h3> div classcontributor-wrapper> a classcontributor hrefhttps://www.mgmt.ucl.ac.uk/people/susansmith> img classheadshot src/assets/images/web/contributor-susan-smith.jpg altPortrait of Professor Susan Smith /> div classcontributor-text> p>Professor Susan Smith, UCL/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.sheffield.ac.uk/management/people/academic-staff/richard-murphy> img classheadshot src/assets/images/web/contributor-richard-murphy.jpg altPortrait of Professor Richard Murphy /> div classcontributor-text> p>Professor Richard Murphy, University of Sheffield/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://research.manchester.ac.uk/en/persons/jennifer.rose> img classheadshot src/assets/images/web/contributor-jennifer-rose.jpg altPortrait of Jennifer (Jenni) Rose /> div classcontributor-text> p>Jennifer (Jenni) Rose, University of Manchester/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> /div> h3> Advisory group /h3> div classcontributor-wrapper> a classcontributor hrefhttps://www.ulster.ac.uk/staff/joan-ballantine> img classheadshot src/assets/images/web/contributor-joan-ballantine.jpg altPortrait of Professor Joan Ballantine /> div classcontributor-text> p>Professor Joan Ballantine, Ulster University/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.gre.ac.uk/people/rep/faculty-of-business/karen-brickman> img classheadshot src/assets/images/web/contributor-karen-brickman.jpg altPortrait of Dr Karen Brickman /> div classcontributor-text> p>Dr Karen Brickman, University of Greenwich/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://research-portal.uea.ac.uk/en/persons/dr-peter-ellington> img classheadshot src/assets/images/web/contributor-peter-ellington.jpg altPortrait of Dr Peter Ellington /> div classcontributor-text> p>Dr Peter Ellington, University of East Anglia/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.gla.ac.uk/schools/business/staff/mengyuanfeng/> img classheadshot src/assets/images/web/contributor-mengyuan-feng.jpg altPortrait of Dr Mengyuan Feng /> div classcontributor-text> p>Dr Mengyuan Feng, University of Glasgow/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.durham.ac.uk/business/our-people/florian-gebreiter/> img classheadshot src/assets/images/web/contributor-florian-gebreiter.jpg altPortrait of Dr Florian Gebreiter /> div classcontributor-text> p>Dr Florian Gebreiter, Durham University/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://research.aston.ac.uk/en/persons/galina-goncharenko> img classheadshot src/assets/images/web/contributor-galina-goncharenko.jpg altPortrait of Dr Galina Goncharenko /> div classcontributor-text> p>Dr Galina Goncharenko, Aston University/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.durham.ac.uk/business/our-people/jim-haslam/> img classheadshot src/assets/images/web/contributor-jim-haslam.jpg altPortrait of Professor Jim Haslam /> div classcontributor-text> p>Professor Jim Haslam, Durham University/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://profiles.sussex.ac.uk/p251220-trevor-hopper> img classheadshot src/assets/images/web/contributor-trevor-hopper.jpg altPortrait of Professor Trevor Hopper /> div classcontributor-text> p>Professor Trevor Hopper, University of Sussex/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://fsd.usk.ac.id/irsyadillah/> img classheadshot src/assets/images/web/contributor-irsyadillah-irsyadillah.jpg altPortrait of Dr Irsyadillah Irsyadillah /> div classcontributor-text> p>Dr Irsyadillah Irsyadillah, Universitas Syiah Kuala/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.sheffield.ac.uk/management/people/academic-staff/adam-leaver> img classheadshot src/assets/images/web/contributor-adam-leaver.jpg altPortrait of Professor Adam Leaver /> div classcontributor-text> p>Professor Adam Leaver, University of Sheffield/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.wbs.ac.uk/about/person/angela-lorenz/> img classheadshot src/assets/images/web/contributor-angela-lorenz.jpg altPortrait of Dr Angela Lorenz /> div classcontributor-text> p>Dr Angela Lorenz, University of Warwick/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://iimb.irins.org/profile/56242> img classheadshot src/assets/images/web/contributor-r-narayanaswamy.jpg altPortrait of Professor Narayanaswamy /> div classcontributor-text> p>Professor Narayanaswamy, Indian Institute of Management/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://profiles.sussex.ac.uk/p475336-seun-osituyo> img classheadshot src/assets/images/web/contributor-seun-osituyo.jpg altPortrait of Dr Seun Osituyo /> div classcontributor-text> p>Dr Seun Osituyo, University of Sussex/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.city.ac.uk/about/people/academics/atul-shah> img classheadshot src/assets/images/web/contributor-atul-shah.jpg altPortrait of Professor Atul Shah /> div classcontributor-text> p>Professor Atul Shah, City University/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.dundee.ac.uk/people/ian-thomson> img classheadshot src/assets/images/web/contributor-ian-thomson.jpg altPortrait of Professor Ian Thomson /> div classcontributor-text> p>Professor Ian Thomson, University of Dundee/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://le.ac.uk/people/lisa-wakefield> img classheadshot src/assets/images/web/contributor-lisa-wakefield.jpg altPortrait of Lisa Wakefield /> div classcontributor-text> p>Lisa Wakefield, University of Leicester/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://accountingcafe.org/toby-york/> img classheadshot src/assets/images/web/contributor-toby-york.jpg altPortrait of Toby York /> div classcontributor-text> p>Toby York, University of Middlesex/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> /div>/div>!-- FUNDERS -->div classlanding-page-section--empty> p classcentre h4> The Accounting Streams project is made possible by our funding partners /p> ul classlogos> li>a hrefhttps://www.mgmt.ucl.ac.uk/>img srcassets/images/web/ucl-sm-logo.png altLogo of the UCL School of Management />/a>/li> li>a hrefhttps://www.alliancembs.manchester.ac.uk/>img srcassets/images/web/um-logo.png altLogo of the University of Manchester Alliance Manchester Business School />/a>/li> li>a hrefhttps://www.ucl.ac.uk/centre-for-engineering-education/>img srcassets/images/web/ucl-cee-logo.png altLogo of the UCL Centre for Engineering Education />/a>/li> /ul>/div>!-- Footer will come from 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(max-width: 640px) 640px, (min-width: 640px) and (max-width: 1024px) 1024px, (min-width: 1280px) 1280px, 100vw class altVideo: ‘Accounting Streams: What is it?’ /> /a> /div> /div> p classvideo-quote> span>We are are passionate about changing accounting education so that it reflects the challenges faced by the discipline in contemporary society./span> /p> /div>/div>!-- REGISTER CTA -->div classlanding-page-section--filled> div classtext-wrapper> p classregister-cta> Educators – a hrefhttps://liveuclac.sharepoint.com/sites/MGMTAccountingStreamsInstructorResourceCentre>access our instructor resource centre/a> for exercises and teaching materials only available to logged-in instructors. /p> /div>/div>!-- TOC SECTIONS -->div classlanding-page-section--empty idcontents>div classlanding-page-toc principles> div classlanding-page-toc-header stylebackground-image: url(principles-of-accounting/images/web/toc-header.jpg)> div classlanding-page-toc-overlay> div classtoc-content-wrapper> img srcprinciples-of-accounting/images/web/icon.svg altDecorative icon /> div classtoc-header-wrapper> h2> Principles of Accounting /h2> p> Embracing the purpose of accounting and its economic, social, moral, and technical underpinnings. /p> /div> /div> button> span>Book contents/span> span classarrow-up>svg width34 height19 viewBox0 0 34 19 fillnone xmlnshttp://www.w3.org/2000/svg>path dM32.5 18L17.0042 2L1.5 18 stroke#38CFFF stroke-width2 stroke-miterlimit10 />/svg>/span> span classarrow-down visuallyhidden>svg width34 height19 viewBox0 0 34 19 fillnone xmlnshttp://www.w3.org/2000/svg>path dM32.5 1L17.0042 17L1.5 1 stroke#38CFFF stroke-width2 stroke-miterlimit10 />/svg>/span> /button> /div> /div> div classlanding-page-toc-wrapper> div classtoc-part-wrapper> h3>/h3> a classlanding-page-toc-item frontmatter hrefprinciples-of-accounting/0-4-contributors.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/contributors-header.jpg)> div classtoc-image-overlay frontmatter>/div> /div> div classtoc-item-text-wrapper> h4>Contributors/h4> p>This publication would not have been possible without our contributors who have given their time and expertise to make it a reality. svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item frontmatter hrefprinciples-of-accounting/0-5-preface.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/preface-header.jpg)> div classtoc-image-overlay frontmatter>/div> /div> div classtoc-item-text-wrapper> h4>Preface/h4> p>Discover how Principles of Accounting is redefining accounting education. svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item frontmatter hrefprinciples-of-accounting/0-6-introduction.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/introduction-header.jpg)> div classtoc-image-overlay frontmatter>/div> /div> div classtoc-item-text-wrapper> h4>Introduction/h4> p>Our editors explain why now is the most exciting time to study accounting. svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item frontmatter hrefprinciples-of-accounting/0-7-note-to-instructors.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/note-to-instructors-header.jpg)> div classtoc-image-overlay frontmatter>/div> /div> div classtoc-item-text-wrapper> h4>Note to instructors/h4> p>How Principles of Accounting is different from other accounting textbooks, how to cite it, and how to register for our instructor centre. svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> /div> div classtoc-part-wrapper> h3>Accounting, accountants, and accountability/h3> a classlanding-page-toc-item hrefprinciples-of-accounting/01.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-01-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>The evolving role of accounting/h4> p>Accounting is everywhere. Discover why and how it shapes our world svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/02.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-02-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What does it mean to be a professional accountant?/h4> p>Explore the evolution of accounting and its profound impact on society svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/03.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-03-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What is the role of data in organisations?/h4> p>How data drives decision-making and transparency svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/04.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-04-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What defines a reporting entity?/h4> p>The concept of the reporting entity and its significance in shaping financial transparency and accountability svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/05.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-05-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How does technology support creating accounts?/h4> p>How data is transformed into actionable information and enhances decision-making processes svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> /div> div classtoc-part-wrapper> h3>Financial reporting/h3> a classlanding-page-toc-item hrefprinciples-of-accounting/06.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-06-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>Why do we need frameworks for financial reporting?/h4> p>Understand accounting regulation, International Financial Report Standards (IFRS) challenges, and the Conceptual Framework svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/07.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-07-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What is in financial statements?/h4> p>Explore the purpose of financial statements, their role in accountability, and the key components of the income statement and statement of financial position svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/08.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-08-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How do we create financial accounts?/h4> p>Learn how double-entry bookkeeping records transactions and understand year-end adjustments like accruals, prepayments, bad debts, and provisions svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/09.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-09-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What are cash flow statements?/h4> p>How to classify cash transactions and prepare a statement of cash flows using both direct and indirect methods svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/10.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-10-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What is meant by capital?/h4> p>Different forms of capital, double materiality and Integrated Reportings six categories of capital – beyond money and machines svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/11.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-11-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How should we measure environmental and social costs?/h4> p>Why organisations must account for their socio-ecological impacts, distinguish responsible accounting from greenwashing, and rectify misleading practices svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/12.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-12-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What is carbon accounting?/h4> p>Evaluate carbon measurement concepts, and explore how net zero strategies can be integrated into accounting advisory services svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/13.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-13-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>Why do organisations need assurance?/h4> p>The importance of professional scepticism and judgement, the role of regulation and ethics, and the evolving capacity of assurance practitioners in enhancing accountability svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/14.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-14-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How is financial information tailored for users?/h4> p>The benefits and constraints of tailoring financial information, and the limitations of Generally Accepted Accounting Practice (GAAP) and non-GAAP metrics svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/15.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-15-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What impacts the nature and content of financial reports?/h4> p>The social licence to operate, the role of judgement in financial reporting, the impact of laws and standards, and the interaction between financial reporting and tax svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/16.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-16-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How can reported data be used?/h4> p>Unlock the power of financial statement analysis with ratios, make meaningful comparison, and use reported data to gain insights svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/17.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-17-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How do accountants manage risk and uncertainty?/h4> p>Considering the consequences of risk and uncertainty on accountants’ judgement svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> /div> div classtoc-part-wrapper> h3>Management accounting/h3> a classlanding-page-toc-item hrefprinciples-of-accounting/18.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-18-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>Approaches to management accounting/h4> p>Budgeting and forecasting svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/19.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-19-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>Organisational and operational control/h4> p>Budgeting and performance indicators as control mechanisms svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/20.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-20-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>What is sustainable management accounting?/h4> p>Short term versus long term decisions svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> a classlanding-page-toc-item hrefprinciples-of-accounting/21.html> div classtoc-image-wrapper stylebackground-image: url(principles-of-accounting/images/web/chapter-21-header.jpg)> div classtoc-image-overlay>/div> /div> div classtoc-item-text-wrapper> h4>How can investment opportunities be compared?/h4> p>Managing risk, volatility and narrative explanation svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg>/p> /div> /a> /div> /div>/div>/div>!-- ABOUT -->div classlanding-page-section--filled> div classtext-wrapper> h2 idabout> About the project /h2> p> We are a global group of accounting educators and researchers who embrace the social, moral and technical aspects of accounting in our work to engage with matters of sustainability and accountability. span classsource>Carnegie, 2022/span> /p> /div>/div>!-- TEAM -->div classlanding-page-section--empty team> h2> Accounting Streams team /h2> p> We engage with contemporary issues related to accountability, organisations, and society, by exploring the inherent tensions and trade-offs. /p> h3> Leadership /h3> div classcontributor-wrapper> a classcontributor hrefhttps://www.mgmt.ucl.ac.uk/people/susansmith> img classheadshot src/assets/images/web/contributor-susan-smith.jpg altPortrait of Professor Susan Smith /> div classcontributor-text> p>Professor Susan Smith, UCL/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.sheffield.ac.uk/management/people/academic-staff/richard-murphy> img classheadshot src/assets/images/web/contributor-richard-murphy.jpg altPortrait of Professor Richard Murphy /> div classcontributor-text> p>Professor Richard Murphy, University of Sheffield/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://research.manchester.ac.uk/en/persons/jennifer.rose> img classheadshot src/assets/images/web/contributor-jennifer-rose.jpg altPortrait of Jennifer (Jenni) Rose /> div classcontributor-text> p>Jennifer (Jenni) Rose, University of Manchester/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> /div> h3> Advisory group /h3> div classcontributor-wrapper> a classcontributor hrefhttps://www.ulster.ac.uk/staff/joan-ballantine> img classheadshot src/assets/images/web/contributor-joan-ballantine.jpg altPortrait of Professor Joan Ballantine /> div classcontributor-text> p>Professor Joan Ballantine, Ulster University/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.gre.ac.uk/people/rep/faculty-of-business/karen-brickman> img classheadshot src/assets/images/web/contributor-karen-brickman.jpg altPortrait of Dr Karen Brickman /> div classcontributor-text> p>Dr Karen Brickman, University of Greenwich/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://research-portal.uea.ac.uk/en/persons/dr-peter-ellington> img classheadshot src/assets/images/web/contributor-peter-ellington.jpg altPortrait of Dr Peter Ellington /> div classcontributor-text> p>Dr Peter Ellington, University of East Anglia/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.gla.ac.uk/schools/business/staff/mengyuanfeng/> img classheadshot src/assets/images/web/contributor-mengyuan-feng.jpg altPortrait of Dr Mengyuan Feng /> div classcontributor-text> p>Dr Mengyuan Feng, University of Glasgow/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.durham.ac.uk/business/our-people/florian-gebreiter/> img classheadshot src/assets/images/web/contributor-florian-gebreiter.jpg altPortrait of Dr Florian Gebreiter /> div classcontributor-text> p>Dr Florian Gebreiter, Durham University/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://research.aston.ac.uk/en/persons/galina-goncharenko> img classheadshot src/assets/images/web/contributor-galina-goncharenko.jpg altPortrait of Dr Galina Goncharenko /> div classcontributor-text> p>Dr Galina Goncharenko, Aston University/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.durham.ac.uk/business/our-people/jim-haslam/> img classheadshot src/assets/images/web/contributor-jim-haslam.jpg altPortrait of Professor Jim Haslam /> div classcontributor-text> p>Professor Jim Haslam, Durham University/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://profiles.sussex.ac.uk/p251220-trevor-hopper> img classheadshot src/assets/images/web/contributor-trevor-hopper.jpg altPortrait of Professor Trevor Hopper /> div classcontributor-text> p>Professor Trevor Hopper, University of Sussex/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://fsd.usk.ac.id/irsyadillah/> img classheadshot src/assets/images/web/contributor-irsyadillah-irsyadillah.jpg altPortrait of Dr Irsyadillah Irsyadillah /> div classcontributor-text> p>Dr Irsyadillah Irsyadillah, Universitas Syiah Kuala/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.sheffield.ac.uk/management/people/academic-staff/adam-leaver> img classheadshot src/assets/images/web/contributor-adam-leaver.jpg altPortrait of Professor Adam Leaver /> div classcontributor-text> p>Professor Adam Leaver, University of Sheffield/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://www.wbs.ac.uk/about/person/angela-lorenz/> img classheadshot src/assets/images/web/contributor-angela-lorenz.jpg altPortrait of Dr Angela Lorenz /> div classcontributor-text> p>Dr Angela Lorenz, University of Warwick/p> svg width15 height23 viewBox0 0 15 23 fillnone xmlnshttp://www.w3.org/2000/svg>path dM1 1.64941L13 11.6494L1 21.6494 stroke#23865C stroke-width2 />/svg> /div> /a> a classcontributor hrefhttps://iimb.irins.org/profile/56242> img classheadshot src/assets/images/web/contributor-r-narayanaswamy.jpg altPortrait of Professor 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