The discipline of financial management and accounting practices as part of the society’s social structure has evolved rapidly, in line with changing times, environmental pressures, technological developments and the needs of society. From a critical and behavioural perspective, both are neither isolated phenomena nor separated from the overall socioeconomic and political structure of society. In fact, these two disciplines interact with the surrounding conditions, either socioeconomic and political changes of the society or technological changes, in symbiotic and mutually influential forms. An understanding of how financial management disciplines and accounting practices change and evolve is necessary to enable both of their current practices to be understood for their origins and their relevance to the past. This need can only be met through a historical approach by examining past events and evidence, based on clues in the form of archive documents, cross-sectional studies on comparative research, reasoning processes based on theoretical formulas and the like. An explanation of related past phenomena will enable current practices of financial management and accounting practices to be understood and appreciated more. History can explain the origins of current phenomena, especially to the new generation who need to understand their identity and appreciate the contributions of past society. This book offers an explanation of the past regarding financial management practices and accounting practices in North Borneo (now known as the state of Sabah). As a branch of knowledge and practice of society which is more inclined to analyze the current situation and explore the future, through economic models, mathematical formulas and statistical forecasts, historical perspectives on financial management practices and accounting practices represent an outlook that is very rarely explored by researchers of accounting practices, nor is it a popular choice among historical writers. This book, which chose North Borneo during the colonial era (1881 – 1963) as the study background, is very useful as reference material by researchers and students as well as reading material to the public, especially those interested in understanding the development of past financial management practices and accounting practices, and their association to current practices. The coverage of this book is very comprehensive, covering 83 years period and presents reviews of the socioeconomic and political development of North Borneo related to the development of financial management practices and accounting practices.
The book is an important volume about islands in Malaysia, particularly in Sabah. It is a useful collection about tourism and small business development with special focus on islands. This volume has discussed extensively the potential prospects and challenges related to the islands that the research team has visited. It shares valuable insights, knowledge and experiences that offer essential references and guidance for various stakeholders as well as future research. The research team is thankful and express the utmost appreciation for the support received from the Universiti Malaysia Sabah particularly the Research and Innovation Management Centre to make the study possible. Hence, the publication of this humble volume that may well benefit the wider audience.
Climate Change in Bangladesh: Confronting Impending Disasters is a comprehensive analysis of climate change impacts on Bangladesh, followed by a review of measures for confronting the manifested threats of climate change on the people and environment of Bangladesh. Using an integrative approach, the authors blend their own work on indigenous adjustments to climatic hazards in Bangladesh with an analysis of the role of modern engineering intervention and disaster management policies in alleviating these hazards. There is also an emphasis on the environment and people of coastal Bangladesh who are at risk of inundation due to global warming–induced sea level rise. Thus, in addition to analyzing main climatic disasters at some length—tropical cyclones (hurricanes), floods, droughts, and sea level rise—key topics of human dimensions of climate change include climate change victims, climate refugees, climate justice, public policies on climate change, and a sample of adaptation measures for living with the rising sea levels.
The discipline of financial management and accounting practices as part of the society’s social structure has evolved rapidly, in line with changing times, environmental pressures, technological developments and the needs of society. From a critical and behavioural perspective, both are neither isolated phenomena nor separated from the overall socioeconomic and political structure of society. In fact, these two disciplines interact with the surrounding conditions, either socioeconomic and political changes of the society or technological changes, in symbiotic and mutually influential forms. An understanding of how financial management disciplines and accounting practices change and evolve is necessary to enable both of their current practices to be understood for their origins and their relevance to the past. This need can only be met through a historical approach by examining past events and evidence, based on clues in the form of archive documents, cross-sectional studies on comparative research, reasoning processes based on theoretical formulas and the like. An explanation of related past phenomena will enable current practices of financial management and accounting practices to be understood and appreciated more. History can explain the origins of current phenomena, especially to the new generation who need to understand their identity and appreciate the contributions of past society. This book offers an explanation of the past regarding financial management practices and accounting practices in North Borneo (now known as the state of Sabah). As a branch of knowledge and practice of society which is more inclined to analyze the current situation and explore the future, through economic models, mathematical formulas and statistical forecasts, historical perspectives on financial management practices and accounting practices represent an outlook that is very rarely explored by researchers of accounting practices, nor is it a popular choice among historical writers. This book, which chose North Borneo during the colonial era (1881 – 1963) as the study background, is very useful as reference material by researchers and students as well as reading material to the public, especially those interested in understanding the development of past financial management practices and accounting practices, and their association to current practices. The coverage of this book is very comprehensive, covering 83 years period and presents reviews of the socioeconomic and political development of North Borneo related to the development of financial management practices and accounting practices.
The book is an important volume about islands in Malaysia, particularly in Sabah. It is a useful collection about tourism and small business development with special focus on islands. This volume has discussed extensively the potential prospects and challenges related to the islands that the research team has visited. It shares valuable insights, knowledge and experiences that offer essential references and guidance for various stakeholders as well as future research. The research team is thankful and express the utmost appreciation for the support received from the Universiti Malaysia Sabah particularly the Research and Innovation Management Centre to make the study possible. Hence, the publication of this humble volume that may well benefit the wider audience.
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