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The book on Cooperative Accounting dovetails the fundamentals of accounting and accounting process in cooperatives. Part I presents the fundamental aspects of accounting, preparation of books of original entries, and ledgers. Moreover, it dovetails the preparation of annual financial statements which includes preparation of trial balance, activity statement, surplus and loss account, and balance sheet. Part II depicts a clear picture on evolution of cooperative accounting and its process; and bu

The COVID-19 pandemic has forced companies, institutions, citizens, and students to rapidly change their behaviors and use virtual technologies to perform their usual working tasks. Though virtual technologies for learning were already present in most universities, the pandemic has forced virtual technologies to lead the way in order to continue teaching and learning for students and faculty around the world. Universities and teachers had to quickly adjust everything from their curriculum to their teaching styles in order to adapt to an online learning environment. Online learning is a complex issue and one that comes with both challenges and opportunities; there is plenty of room for growth, and further study is required to better understand how to improve online education. The Handbook of Research on Developing a Post-Pandemic Paradigm for Virtual Technologies in Higher Education is a comprehensive reference book that presents the testimonials of teachers and students with various degrees of experience with distance learning and their utilization of current virtual tools and applications for learning, as well as the impact of these technologies and their potential future use. With topics ranging from designing an online learning course to discussing group work in an online environment, this book is ideal for teachers, educational software developers, IT consultants, instructional designers, administrators, professors, researchers, lecturers, students, and all those who are interested in learning more about distance learning and all the positive and negative aspects that accompany it.

This book addresses the issues and functioning of accounting and accountability for social and non-profit organizations. It presents research papers that address the limitations of conventional accounting, the meaning of accountability, and the potential of social and environmental accounting for these organizations.

This book demonstrates what kind of problems, originating in a management accounting setting, may be solved with game theoretic models. Game theory has experienced growing interest and numerous applications in the field of management accounting. The main focus traditionally has been on the field of non-cooperative behaviour, but the area of cooperative game theory has developed rapidly and has received increasing attention. Intensive research, in combination with the changing culture of publishing, has produced a nearly unmanageable number of publications in the areas concerned. Therefore, one main purpose of this volume is providing an intensive analysis of the intersection of these areas. In addition, the book strengthens the relationship between the theory and the practical applications and it illustrates the two-sided relationship between game theory and management accounting: new game theoretic models offer new fields of applications and these applications raise new questions for the theory.