Global Management Accounting: A Guide for Executives of International Corporations

By James A. Heely; Roy L. Nersesian | Go to book overview

About the Authors

JAMES A. HEELY is chair of the Accounting and Business Law Department at Monmouth College. He was Chief Financial Officer of J. J. Newberry Co., Vice President and Controller of the Sewing Products Group of the Singer Company, and Corporate Vice President and Controller of N. L. Industries. He is a Certified Public Accountant and maintains membership in the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, and the American Accounting Association and the Administrator of Accounting Programs Association.

ROY L. NERSESIAN is chair of the Management Department at Monmouth College. His previous books include Ships and Shipping ( 1981), Computer Simulation in Business Decision Making (Quorum, 1989), Corporate Planning, Human Behavior, and Computer Simulation (Quorum, 1990), and Computer Simulation in Financial Risk Management (Quorum, 1991).

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Global Management Accounting: A Guide for Executives of International Corporations
Table of contents

Table of contents

  • Title Page iii
  • Contents v
  • Preface vii
  • Chapter 1- Trend Toward Globalization 1
  • Chapter 2- Background To Accounting 21
  • Chapter 3- The World Of Accounting 41
  • Chapter 4- Standardization And Harmonization 81
  • Chapter 5- The Consolidation Process 115
  • Chapter 6- Transactions And Translations 141
  • Chapter 7- Transfer Pricing And Taxation 177
  • Chapter 8- Accounting For Inflation 203
  • Chapter 9- Risk Management 231
  • APPENDIX: LISTING OF INTERNATIONAL ACCOUNTING ORGANIZATIONS 279
  • Bibliography 289
  • Index 297
  • About the Authors 303
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