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168 September 2011CHOICE

Reviews

Social & Behavioral Sciences

market economies, European developed economies, Asian developedeconomies, and Asian emerging economies. Using this rubric, variousauthors examine 12 diferent national systems. Te US, UK, Canada, and

Australia, or example, are designated as liberal market economies, while

Germany, Denmark, and Japan are characterized as coordinated marketeconomies, and China and India are emerging. Te chapters on China,India, and Denmark are new to this edition (4th ed., 2004; CH, Oct04,42-1036). Each chapter provides a historical overview o the laborrelations environment, ollowed by a discussion o the main developmentsand current issues. Te subject matter is important to a broad group oscholars. Overall, a useul introduction to national systems. SummingUp: Recommended.HH Upper-division undergraduates throughresearchers/aculty.R. L. Hogler, Colorado State University

49-0382 GN564 2010-42398 MARC

Latin American business cultures, ed. by Robert Crane and Car-

los Rizowy. Palgrave Macmillan, 2011. 276p bibl index ISBN

9780230580817, $90.00

Crane, an experienced proessional ocusing on international

management and cross-cultural issues in Europe and North andSouth America, and Rizowy (ormerly, political science, RooseveltUniv.), a Uruguayan international business consultant, have prepareda concise, well-organized, and well-written text on business culture inLatin American. Te book is divided into 12 chapters. It begins withintroductory background inormation, ollowed by a historical discussiono organizations in the region and interstate disputes. Subsequentchapters provide a country analysis o Argentina, Brazil, Chile, CostaRica, the Dominican Republic, Ecuador, Mexico, Panama, and Uruguay.Each o these chapters is divided into three parts, addressing the countryshistory, culture, and business practices. Te nal chapter ocuses onSpain and its inuence on Latin American development. Te data, tables,and graphs or urther analysis will be useul to students o internationalbusiness. However, readers interested in Colombia, Venezuela, Bolivia,

Paraguay, Nicaragua, Honduras, and El Salvador will have to searchelsewhere. A useul course resource or upper-division students inbusiness and economics. Summing Up: Recommended.HH Upper-division undergraduates through proessionals.K. J. Constas, FayettevilleState University

49-0383 HM1261 2010-18266 CIP

Metaphors we lead by: understanding leadership in the real

world, ed. by Mats Alvesson and Andr Spicer. Routledge, 2011. 222p

bibl index ISBN 9780415568449, $145.00; ISBN 9780415568456 pbk,

$47.95; ISBN 9780203840122 e-book, $47.95

Tis insightul work is a valuable contribution to the study oleadership. It has the potential to transorm and direct the debateregarding leaderships importance and expected roles in varied settings,

situations, and organizations. Because leaders assume many diferentroles and because leadership is so complex, editors Alvesson (LundUniv., Sweden) and Spicer (Univ. o Warwick, UK) believe that the useo metaphors is a helpul way to explore the subject. As part o theirresearch, they conducted personal interviews with managers and theirstaf, and observed their perormance. Te editors and contributingauthors individually and collectively demonstrate a command o theirsubject, presenting thorough documentation and laying out the best senseo each metaphor (gardener, buddy, saint, cyborg, commander,bully) along with its positive and negative aspects. Each metaphor iscaptivating and very easily draws the reader into its dialogue. Te use

o the metaphor as a conceptual and analytical tool is in itsel unique,and paves the way or the analysis o leadership in numerous practicalsettings. Tis is not an easy read, but deserves the readers best dedicationIt is a must or university business collections, and merits inclusion as

collateral reading in academic and proessional leadership-related courseso study. Summing Up: Highly recommended. HHH Lower-divisionundergraduates through proessionals/practitioners.J. B. Kashner,emeritus, College of the Southwest

49-0384 HF5668 C I P

Shim, Jae K. Internal control and fraud detection. Global Profes

sional Publishing, 2011. 189p index ISBN 9781906403621 pbk, $39.95

Tis book is written primarily or practitioners and consultantsengaged in raud prevention and detection, as well as managers charged

with developing raud prevention strategies and programs to comply withrecent internal control assessment and reporting requirements. Shim(Caliornia State Univ., Long Beach; CEO, Delta Consulting Company),author o numerous business and nance-related books, touches on therequirements o Section 404 o the Sarbanes-Oxley Act, as well as the

raud risk identication actors covered in the Statement on AuditingStandards No. 99. Te author discusses orensic accounting and itsrole in raud prevention and detection, in addition to the unctions othe orensic accountant in litigation support and raud investigation.

Additionally, Shim describes the elements o a management antiraudstrategy. Te book includes practical checklists such as indicators onancial crime, and the Association o Certied Fraud Examiners raudprevention checkup, along with sample internal audit programs or keyareas such as cash, receivables, and inventory. A brie glossary supportsthe text. While mainly aimed at a proessional audience, this bookcould also serve well as a supplemental reading in a raud examination ororensic accounting course. Summing Up: Recommended.HH Upper-division undergraduates and proessionals/practitioners.F. A. Marino,

Assumption College

49-0385 HF5635 2010-7970 CIP

Siegel, Joel G. Accounting handbook, by Joel G. Siegel and Jae K

Shim. 5th ed. Barrons, 2010. 1046p index ISBN 9780764162701

$39.99

Siegel (Queens College, CUNY) and Shim (Caliornia State Univ.,Long Beach) have produced a useul resource or a wide audienceranging rom business and accounting students to various proessionals,including bookkeepers, managers, analysts, and more. Te content isapplicable to large-, medium-, and small-scale business organizations.Te new edition (4th ed., 2006; 1st ed., 1987) is divided into 14 chaptersthat illustrate such topics as accounting rules and guidelines, air valuemeasurement, nancial statement ratios, ormulas, and accountingtechniques/procedures. Te authors also cover nancial accounting,

managerial and cost accounting, the analysis o nancial statements,and auditing. Tey provide important up-to-date inormation inthe ollowing sections/chapters: Hierarchy o GAAP, International

Accounting and International Financial Reporting Standards (IFRS),Forensic Accounting, and Inormation echnology in Accounting.

Additional valuable content includes the recent pronouncements o theFinancial Accounting Standards Board and the American Institute oCertied Public Accountants, and inormation on recent tax laws. Te445-page dictionary o accounting terms (chapter 7) is a book in itsel.Te chapters are concise and well written, with clear headings and a

wealth o subheadings; the text is heavily illustrated with examples and

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