We live in a world dominated almost exclusively by flows of knowledge and information - by technologies designed to not only sustain but also increase the socio-economic need and desire for more and more information. This book offers a unique insight into the nature, role and context of accounting related information within the competitive business environment, and explores how business organisations - in particular companies - use a range of theories and technologies to not only assist in the maximisation of shareholder wealth, but also in the management and control of organisational resources.

To paraphrase an old Chinese proverb, we not only live in interesting, but in changing times. We live in an ever-changing world. A world dominated not by the changing nature of global politics, or by the international flows of goods and services, or indeed by the turbulent unpredictability of the global capital markets. We live in a world dominated almost exclusively by flows of knowledge and information – by technologies designed not only to sustain but also increase the socio-economic need and desire for more and more information.