Table of Contents

Module 1 - Organisations, responsibilities, accounting and accountability Chapter 1: What is accounting? Chapter 2: Organisations and their reporting boundaries Module 2 - Accounting and its role in managerial decision making Chapter 3: An introduction to management accounting Chapter 4: Budgeting as a means of organisational planning and control Chapter 5: Performance measurement and evaluation - further considerations Module 3 - Accountability for social and environmental performance Chapter 6: The external reporting of social and environmental information Module 4 - Accountability for financial performance Chapter 7: An introduction to financial accounting Chapter 8: Recording transactions in journals and ledgers - more detail on the financial accounting process Chapter 9: The balance sheet Chapter 10: The income statement and the statement of changes in equity Chapter 11: The statement of cash flows, and cash controls Module 5 - Tools for reviewing an organisation's publicly available reports Chapter 12: The analysis of organisations' external reports

About the Author

CRAIG DEEGAN, BCom (UNSW), MCom (Hons) (UNSW), PhD (University of Queensland), FCA, is Professor of Accounting at RMIT University in Melbourne. Craig has taught at undergraduate and postgraduate level for many years and has supervised 20 PhDs to completion. Prior to this, Craig worked as a chartered accountant. His research on social and environmental accountability and financial accounting issues has been published in leading international accounting journals. According to Google Scholar, Craig's work has attracted in excess of 18,000 citations making him one of the most highly cited researchers internationally within accounting and/or finance literature. In 2018, reflective of this, the leading national newspaper The Australian (within its annual feature on research) identified Craig as being Australia's Research Field Leader in the Field of Accounting and Taxation. Craig has regularly provided consulting services to corporations, government, and industry bodies on financial accounting, stakeholder engagement, and corporate social and environmental accountability issues. He was Chairperson of the Triple Bottom Line Issues Group of the Institute of Chartered Accountants in Australia, for many years was involved in developing the CPA Program of CPA Australia and a judge on the Australasian Sustainability Reporting Awards. He is on the editorial board of a number of academic accounting journals and has received many teaching and research awards and prizes. Craig is also the author of the leading corporate accounting Financial Accounting textbook, as well as being the author of the leading Financial Accounting Theory textbook. Both are widely used internationally. Above all, Craig has a passion for emphasising the role of accounting in providing information about how managers of organisations have, or have not, fulfilled their responsibilities and accountabilities to stakeholder groups.