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Accounting for Healthcare: The Digital Transition to Value-Based Healthcare (Routledge Studies in Accounting)


In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide accountants and interested readers through the changing landscape.The book begins by demystifying VBHC and introducing the concept of digital health. It examines how the digital transition is impacting accountants in the healthcare sector, outlining their shifting roles from traditional data processors to strategic advisors. The chapters delve into a broad range of topics including performance evaluation, operational budgeting, capital investment, and the need for adaptability in dealing with technological advancements. Alongside this, it showcases how these changes are shaping the future of accounting in healthcare and the skills necessary to navigate these novel pathways.Targeted primarily at accountants, financial professionals in healthcare and health sector leaders, this book also serves as an accessible guide for those new to the subject. The readers will gain a comprehensive understanding of the intersection of healthcare, accounting and digital technology, appreciating the value that adept accountants can bring to the VBHC journey. The book comes complete with real-world case studies, illuminating the complexities and rewards of VBHC's digital transition. Additionally, it includes supplementary materials to further enrich understanding, including a glossary of terms and online resources to explore the topics in depth.

Accounting for Slavery: Masters and Management

by Caitlin Rosenthal

Caitlin Rosenthal explores quantitative management practices on West Indian and Southern plantations, showing how planter-capitalists built sophisticated organizations and used complex accounting tools. By demonstrating that business innovation can be a byproduct of bondage Rosenthal further erodes the false boundary between capitalism and slavery.

Accounting for Slavery: Masters and Management

by Caitlin Rosenthal

Caitlin Rosenthal explores quantitative management practices on West Indian and Southern plantations, showing how planter-capitalists built sophisticated organizations and used complex accounting tools. By demonstrating that business innovation can be a byproduct of bondage Rosenthal further erodes the false boundary between capitalism and slavery.

Accounting for the Varieties of Volunteering: New Global Statistical Standards Tested (Nonprofit and Civil Society Studies)

by Riccardo Guidi Ksenija Fonović Tania Cappadozzi

For a long time, volunteering lacked standardized data sets allowing methodologically robust comparative analyses and global policy making. Starting from 2011, the International Labour Office (ILO) and the United Nations (UN) have provided global statistical standards for organization-based and direct volunteering which offer path-breaking opportunities.The global statistical standards on volunteering are however only relatively known. They also have to face difficult methodological and substantial challenges: Can they really account for the local varieties of volunteering in the different areas of the world? Does their adoption further develop our knowledge of volunteering both at national and international level?Beyond illustrating which innovations these statistical standards bring and critically assessing the tensions between the global guidelines and the local differences, the book shows how the ILO and the UN standards can be implemented into national statistics and which advancements in the understanding of characters, antecedents and impacts of contemporary organization-based and direct volunteering they allow. The Volume takes Italy as an illustrative case that offers global value. This multidisciplinary book demonstrates that a holistic approach to the implementation of the ILO and UN guidelines permits to virtuously balance international statistical standards and locally embedded cultures as well as to move knowledge of volunteering forward in a complexity-driven agenda. The book provides tools, evidences and inspiration for scholars, statistical agencies, practitioners and policy-makers.

Accounting in Emerging Economies (Research in Accounting in Emerging Economies #9)

by Professor Mathew Tsamenyi Dr Shahzad Uddin

Accounting research in emerging economies has grown over the last two decades. This is partly due to the increasing realisation that accounting has a central role to play in the development of these economies. Accounting can contribute to enterprise development, governance improvements and promote foreign direct investment. In addition, the increasing integration of the world economy has led to a significant interest in understanding accounting systems in emerging economies. The articles in the volume contribute immensely to our understanding of how accounting functions in emerging economies. The papers have examined various issues including the adoption of International Financial Reporting Standards (IFRS), internet financial reporting, the impacts of ownership concentration and board characteristics on firm performance, governance practices of firms, corporate social responsibility and environmental accounting, related party transactions, budgetary practices, activity-based costing, and females and the accounting profession. The papers have provided wide ranging empirical and theoretical issues that will have policy implications and also generate future academic debates. Overall, the volume advances debate on the role of accounting in different forms of organisations in emerging economies. We believe the audience will find the papers interesting and insightful in terms of theoretical development, practices, policy implications and future research directions.

Accounting Reform in Transition and Developing Economies

by Robert W. McGee

The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.

Accreditation on the Edge: Challenging Quality Assurance in Higher Education

by Susan D. Phillips Kevin Kinser

Accreditation is essential to colleges and universities. Without it, they are unable to participate in federal student aid programs or confer legitimate degrees. In Accreditation on the Edge, Susan D. Phillips and Kevin Kinser bring together the expertise of different stakeholders to illustrate the complexities of the accreditation system and to map the critical issues that must be navigated going forward. Accreditation can be seen both as an invaluable resource and as a barrier to needed reform. Presenting an array of different perspectives;¢;‚¬;€?from accreditors and institutions to policymakers and consumers;¢;‚¬;€?the book offers nuanced views on accreditation's importance to higher education and on the potential impact of proposed reforms. The contributors reveal that accreditation is currently on the edge of a policy precipice, as the needs of higher education and the interests of the many stakeholders may well outstrip its ability to perform. But, they argue, accreditation is also on the cutting edge of the transformation of higher education in the twenty-first century.Intended for policymakers, accreditors, institutional leaders, and scholars in higher education, Accreditation on the Edge offers a comprehensive analysis of the critical issues that accreditation reform needs to address if it is to serve the future of a fast-changing higher education environment. Contributors: Armand Alacbay, David A. Bergeron, Alana Dunagan, Judith S. Eaton, Peter T. Ewell, Madeleine F. Green, Thomas L. Harnisch, Michael B. Horn, Kevin Kinser, Edwin W. Koc, Paul J. LeBlanc, Sylvia Manning, Leah K. Matthews, Barmak Nassirian, Anne Neal, Audrey Peek, Susan D. Phillips, Mark Schneider, Jamienne S. Studley, Joseph Vibert

Accumulation by Segregation: Muslim Localities in Delhi

by Ghazala Jamil

This work explores the processes of creation and articulation of social identities of Muslims in Delhi. Mapping the landscape of discrimination in Delhi’s neighbourhoods, Jamil tries to see how such fractured geographies are created. We come across people whose sense of belonging to each other is complex, and subject to forces such as regional and class identities instead of an ubiquitous ‘Muslimness’. Segregation in an urban space is produced, as Jamil argues, not only by communal conflict and threat of violence but also maintained and strengthened by processes of capitalist globalization. Through case studies of five localities, which present a historical continuity in the narrative of Delhi’s Muslims, the book presents compelling evidence of market and governance processes that aid accumulation by segregation. It offers an ‘against the grain’ reading of quotidian practices of residents within such boundaries such that a counternarrative of resistance and hope may emerge—one that may allow for re-imagining alternatives.

Accumulation in Post-Colonial Capitalism: India And Beyond

by Iman Kumar Mitra Ranabir Samaddar Samita Sen

This volume looks at how accumulation in postcolonial capitalism blurs the boundaries of space, institutions, forms, financial regimes, labour processes, and economic segments on one hand, and creates zones and corridors on the other. It draws our attention to the peculiar but structurally necessary coexistence of both primitive and virtual modes of accumulation in the postcolony. From these two major inquiries it develops a new understanding of postcolonial capitalism. The case studies in this volume discuss the production of urban spaces of capital extraction, institutionalization of postcolonial finance capital, gendering of work forms, establishment of new forms of labour, formation of and changes in caste and racial identities and networks, and securitization—and thereby confirm that no study of contemporary capitalism is complete without thoroughly addressing the postcolonial condition. By challenging the established dualities between citizenship-based civil society and welfare-based political society, exploring critically the question of colonial and postcolonial difference, and foregrounding the material processes of accumulation against the culturalism of postcolonial studies, this volume redefines postcolonial studies in South Asia and beyond. It is invaluable reading for students and scholars of South Asian studies, sociology, cultural and critical anthropology, critical and praxis studies, and political science.

The Accursed: A Novel

by Joyce Carol Oates

This eerie tale of psychological horror sees the real inhabitants of turn-of-the-century Princeton fall under the influence of a supernatural power.

The Accursed Kings Series Books 1-3

by Maurice Druon

“This is the original Game of Thrones.” George R.R. Martin. A collection of the first three books in Maurice Druon’s epic historical fiction series, The Accursed Kings.

The Aceh Separatism Conflict in Indonesia: The Practice of Governance in Conflict (SpringerBriefs in Political Science)

by Novri Susan

This book is the first to analyse the practice of governance to resolve conflict in the case of Aceh in Indonesia. Combining theoretical discourse on conflict, democracy, and governance, it draws from original field research on the separatist conflict, utilizing a social constructivist approach in collating observations and interviews with political elites from both the Government of Indonesia and the Aceh Independent Movement (GAM). The conflict was an intractable one in which thousand civilians were killed between 1976 and 2006. The author zooms into the 2003 and 2007 period, against the broader context of the political landscape of Indonesia under the Suharto regime. In doing so, the book tackles the challenges presented by intrastate conflicts relating to ethno-religiosity, land use, and separatism. It unpacks the Indonesian political system’s shift from an authoritarian regime to a democratic one, and demarcates the prevalence of state violence in managing conflicts, as exemplified in the Aceh separatism conflict. Relevent to political scientists and scholars in peace, conflict and development studies, this co-published book presents novel sociological insights into Indonesia’s historical, and contemporary, political landscape.

The Achaean Federation in Ancient Greece: History, Political and Economic Organisation, Warfare and Strategy (Frontiers in Economic History)

by Emmanouil M. Economou

This book analyses ancient Greek federalism by focusing on one of the most organised and advanced Greek federal states, the Achaean Federation Sympoliteia. Unlike earlier studies that mainly focused on its political history, this book adopts an interdisciplinary approach, analysing aspects of the economic organization and institutions, and the political economy of the Achaean Federation, and combining these findings with political history. It also discusses the strategic choices made by significant historical figures such as generals Aratos and Philopoemen. The analysis of the Achaean Federation verifies the intertemporal federal axiom, which states that the success and viability of federal experiment is achieved when the benefits of participation for the member-states exceed the costs of conferring national sovereignty on supranational federal authorities.The book further argues that the Achaeans developed a system of sophisticated direct democratic procedures in decision-making on federal matters, as well as significant and highly sophisticated (for the era) economic institutions and federal practices, in order to achieve bonds of trust and legitimacy regarding their innovative federal structure. These practices included, among others, the creation of free market type economic institutions, a monetary union, federal budget, provision of public goods and a common defense and security policy for all the Achaean city-state members. Lastly, the book relates these findings to ideas on how the Achaean Federation would have dealt with a series of current global issues, such as European Union integration and problems such as Euroscepticism, Brexit and immigration.

The Achievement Gap in Reading: Complex Causes, Persistent Issues, Possible Solutions

by Rosalind Horowitz S. Jay Samuels

In this volume prominent scholars, experts in their respective fields and highly skilled in the research they conduct, address educational and reading research from varied perspectives and address what it will take to close the achievement gap—with specific attention to reading. The achievement gap is redefined as a level at which all groups can compete economically in our society and have the literacy tools and habits needed for a good life. Bringing valuable theoretical frameworks and in-depth analytical approaches to interpretation of data, the contributors examine factors that contribute to student achievement inside the school but which are also heavily influenced by out-of-school factors—such as poverty and economics, ethnicity and culture, family and community stratifications, and approaches to measurement of achievement. These out-of-school factors present possibilities for new policies and practice. The overarching theme is that achievement gaps in reading are complex and that multiple perspectives are necessary to address the problem. The breadth and depth of perspectives and content in this volume and its conceptualization of the achievement gap are a significant contribution to the field.

The Achievement Gap in Reading: Complex Causes, Persistent Issues, Possible Solutions

by Rosalind Horowitz S. Jay Samuels

In this volume prominent scholars, experts in their respective fields and highly skilled in the research they conduct, address educational and reading research from varied perspectives and address what it will take to close the achievement gap—with specific attention to reading. The achievement gap is redefined as a level at which all groups can compete economically in our society and have the literacy tools and habits needed for a good life. Bringing valuable theoretical frameworks and in-depth analytical approaches to interpretation of data, the contributors examine factors that contribute to student achievement inside the school but which are also heavily influenced by out-of-school factors—such as poverty and economics, ethnicity and culture, family and community stratifications, and approaches to measurement of achievement. These out-of-school factors present possibilities for new policies and practice. The overarching theme is that achievement gaps in reading are complex and that multiple perspectives are necessary to address the problem. The breadth and depth of perspectives and content in this volume and its conceptualization of the achievement gap are a significant contribution to the field.

Achievements and Legacy of the Obama Presidency: “Hope and Change?” (The Evolving American Presidency)

by Michael Grossman Francis Schortgen Ronald Eric Matthews

This book provides a broad analysis of the legacy of the Obama presidency, representing multiple perspectives across the partisan and disciplinary divides. The chapters in this book are grouped into three major legacy categories: domestic policy, foreign policy, and rhetoric. Domestically, the contributors examine the “Obama coalition” and its staying power in the age of Trump, President Obama's legacy regarding the use of executive power, his impact on intergovernmental relations, and his impact on the welfare state and education. On the foreign policy front, the central focus is on whether Obama was in fact much different from his predecessor, what impact he had on the Middle East and Afghanistan, and whether his pivot to Asia yielded the hoped-for results. The contributions in this book also aim to (re-)assess the Obama legacy in light of the subsequent efforts by his successor to undo many of the policies embraced and implemented during the Obama years.

Achieving a Just Transition to a Low-Carbon Economy

by Raphael J Heffron

The ambition of most countries across the world is to develop a low-carbon economy, evidenced by the fact that the vast majority of countries have signed the Paris COP21 agreement. This book contends that this global societal transition to a low-carbon economy must be just. As such, it will be an invaluable and accessible reference for scholars from all research disciplines who aim in their research to see a fairer, more equitable and inclusive world where sustainability is at the fore and climate targets are achieved.This is the first in-depth and original analysis to explore the central importance of law in achieving a just transition to a low-carbon economy. In addition, it advances the JUST framework, a unique framework for assessing the just transition. This important research and theoretical tool provides a practical perspective as it ensures the geographical space and timelines of development are factored into analysis. The research also provides analysis on the just transition movement around the world and the influence of international institutions.Through several case studies on Just Transition Commissions and Critical Mineral Development, the book details and demonstrates key elements of justice, including distributive, procedural, restorative, recognition, and cosmopolitan justice. It is clear from the analysis that while these are vast areas for analysis, if applied in practice, they all centrally contribute to ensuring society will advance in achieving a just transition to a low-carbon economy.

Achieving Competencies in Public Service: The Professional Edge

by James S. Bowman Jonathan P. West Marcia A. Beck

The new context and character of public service - shifting values, entrepreneurship, information technology, and multi-sector careers - require a 'skills triangle' of technical, ethical, and leadership abilities. This concise and readable work focuses on these three essential skills, and describes what it means to be a consummate professional public servant. Essential reading for both professionals and students, "Achieving Competencies in Public Service: The Professional Edge" sets standards for anyone who conducts the public's business, and links them with performance management, human resource administration, and information technology skills. Filled with original illustrative examples, case studies, and exemplar profiles, the book is an ideal supplement for any introductory course in Public Administration.

Achieving Competencies in Public Service: The Professional Edge

by James S. Bowman Jonathan P. West Marcia A. Beck

The new context and character of public service - shifting values, entrepreneurship, information technology, and multi-sector careers - require a 'skills triangle' of technical, ethical, and leadership abilities. This concise and readable work focuses on these three essential skills, and describes what it means to be a consummate professional public servant. Essential reading for both professionals and students, "Achieving Competencies in Public Service: The Professional Edge" sets standards for anyone who conducts the public's business, and links them with performance management, human resource administration, and information technology skills. Filled with original illustrative examples, case studies, and exemplar profiles, the book is an ideal supplement for any introductory course in Public Administration.

Achieving Democracy: Democratization in Theory and Practice

by Mary Fran Malone

Democracy is the ability to participate freely and equally in the political and economic affairs of the country. Americans have relied on philosophical pragmatism and on the impulse of political progressivism to express those creedal democratic values. Achieving Democracy argues that, in the last 30 years, however, by focusing on free markets and small government, America has since lost its grasp on these crucial democratic values. Economically, the vast majority of Americans have been made worse off due to a historically unprecedented redistribution of wealth from the lower and middle classes to the top one percent. Politically, partisan gridlock has hampered efforts to seek fairer taxes, responsive and effective regulation, reliable health care, and better education, among other needs. Achieving Democracy critiques the history of the last 30 years of neoliberal government in the United States, and enables an understanding of the dynamic and changing nature of contemporary government and the future of the regulatory state. Sidney A. Shapiro and Joseph P. Tomain demonstrate how lessons from the past can be applied today to regain essential democratic losses within the successful framework of a progressive government to ultimately construct a good society for all citizens.

Achieving Democracy: Democratization in Theory and Practice

by Mary Fran T. Malone

Democracy is the ability to participate freely and equally in the political and economic affairs of the country. Americans have relied on philosophical pragmatism and on the impulse of political progressivism to express those creedal democratic values. Achieving Democracy argues that, in the last 30 years, however, by focusing on free markets and small government, America has since lost its grasp on these crucial democratic values. Economically, the vast majority of Americans have been made worse off due to a historically unprecedented redistribution of wealth from the lower and middle classes to the top one percent. Politically, partisan gridlock has hampered efforts to seek fairer taxes, responsive and effective regulation, reliable health care, and better education, among other needs. Achieving Democracy critiques the history of the last 30 years of neoliberal government in the United States, and enables an understanding of the dynamic and changing nature of contemporary government and the future of the regulatory state. Sidney A. Shapiro and Joseph P. Tomain demonstrate how lessons from the past can be applied today to regain essential democratic losses within the successful framework of a progressive government to ultimately construct a good society for all citizens.

Achieving Democracy: The Future of Progressive Regulation

by Sidney A. Shapiro Joseph P. Tomain

Democracy is the ability to participate freely and equally in the political and economic affairs of the country. Americans have relied on philosophical pragmatism and on the impulse of political progressivism to express those creedal democratic values. Achieving Democracy argues that, in the last 30 years, however, by focusing on free markets and small government, America has since lost its grasp on these crucial democratic values. Economically, the vast majority of Americans have been made worse off due to a historically unprecedented redistribution of wealth from the lower and middle classes to the top one percent. Politically, partisan gridlock has hampered efforts to seek fairer taxes, responsive and effective regulation, reliable health care, and better education, among other needs. Achieving Democracy critiques the history of the last 30 years of neoliberal government in the United States, and enables an understanding of the dynamic and changing nature of contemporary government and the future of the regulatory state. Sidney A. Shapiro and Joseph P. Tomain demonstrate how lessons from the past can be applied today to regain essential democratic losses within the successful framework of a progressive government to ultimately construct a good society for all citizens.

Achieving Democracy Through Interest Representation: Interest Groups in Central and Eastern Europe (Interest Groups, Advocacy and Democracy Series)

by Patrycja Rozbicka Paweł Kamiński Meta Novak Vaida Jankauskaitė

This book assesses the quality of democracy through the study of organized interests in Central and Eastern Europe (CEE) since the collapse of communism in 1989 up to 2017. It offers a much-needed comprehensive look into formal interest representation in CEE countries and compares this with the model in Western democracies. Drawing on democratic theory and comparative analysis, the authors explore the effects of a legal framework, political as well as social contexts. The volume contributes to debates on the performance of young democracies in CEE, where scholars argue that there is a ‘democratic crisis’ and democratic fatigue while the interest group system is often labelled as weak and, in some cases, underdeveloped. Although great efforts have been made to deepen our understanding of interest organization and lobbying tools, the current literature fails to provide a comprehensive answer on the influence of unsupportive environments on population ecology. The case of CEE countries shows significant effects of political and social contexts on interest representation, stimulating a debate about the quality of democratic institutions following the collapse of communism.

Achieving Dynamism in an Anaemic Europe

by Luigi Paganetto

This book explores the reasons behind Europe’s poor performance in terms of overall growth and its progressively diminishing role in the global context. Recognizing that the big challenge is to restore confidence and hope in Europe, potential solutions are discussed. The volume comprises a selection of contributions to the XXVI Villa Mondragone International Economic Seminar (Rome, 2014), the most recent of a series of seminars that have provided outstanding scholars with an opportunity to discuss key topics in economic research. In recent years the persistence of high unemployment and low growth has increased the Euroscepticism that has targeted the euro and the Brussels bureaucracy. Readers will find this book a fascinating source of information on current thinking regarding topics such as European industrial policy, European governance, unemployment, the euro and competitiveness, trade and financial integration, the Transatlantic Trade and Investment Partnership, anticorruption policies, and energy and climate policies. In particular, it examines the structural reforms and commitment to development that will be required for Europe to become a region characterized by social justice, dynamism, and opportunities for all.

Achieving environmental justice: A cross-national analysis

by Karen Bell

Environmental justice aspires to a healthy environment for all, as well as fair and inclusive processes of environmental decision-making. In order to develop successful strategies to achieve this, it is important to understand the factors that shape environmental justice outcomes. This optimistic, accessible and wide-ranging book contributes to this understanding by assessing the extent of, and reasons for, environmental justice/injustice in seven diverse countries - United States, Republic of Korea (South Korea), United Kingdom, Sweden, China, Bolivia and Cuba. Factors discussed include: race and class discrimination; citizen power; industrialisation processes; political-economic context; and the influence of dominant environmental discourses. In particular, the role of capitalism is critically explored. Based on over a hundred interviews with politicians, experts, activists and citizens of these countries, this is a compelling analysis aimed at all academics, policy-makers and campaigners who are engaged in thinking or action to address the most urgent environmental and social issues of our time.

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