Results 101 to 110 of about 8,208 (218)

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger   +2 more
wiley   +1 more source

Knowledge Sharing in Organizations: A Review of the Recent Literature Partage des connaissances au sein des organisations : examen de la littérature récente

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT The exchange and sharing of knowledge within organizations is a critical element of organizations' success. In this research, our objective is to synthesize and critically assess the knowledge‐sharing research published between 2006 and 2023. We address this objective in three ways.
Nicholle Kovach, Leslie Berger
wiley   +1 more source

Entretien avec Alexandre Gefen (CNRS – Université Sorbonne Nouvelle – ENS)

open access: yesStudia Universitatis Babeş-Bolyai. Philologia
Alexandre GEFEN est Directeur de recherche CNRS au sein de l’unité Théorie et histoire des arts et des littératures de la modernité́ (THALIM, CNRS/Université Sorbonne Nouvelle — Paris 3- ENS), théoricien et historien des idées et de la littérature.
Despina JDERU
doaj  

[Associated factors with vaccine hesitancy in sub-Saharan Africa: a literature review]. [PDF]

open access: yesPan Afr Med J
Kebe AT   +5 more
europepmc   +1 more source

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley   +1 more source

Prise en charge de la multimorbidité cœur–cerveau : un guide de pratique clinique. [PDF]

open access: yesCMAJ
Edwards JD   +58 more
europepmc   +1 more source

Supporting Minority Students in the Global Accounting Pipeline: From an Individual Deficit to a Structural Realignment Approach Soutenir les étudiants issus des minorités dans le parcours vers la profession comptable partout dans le monde : d'une approche fondée sur les lacunes individuelles à une approche de réalignement structurel

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Minority representation within the global accounting pipeline remains limited, despite sustained diversity, equity, and inclusion (DEI) initiatives. This paper synthesizes global accounting scholarship to critically examine how support for minority students and therefore professionals has evolved across regions and demographic groups.
Sedzani Musundwa, Joanne Sopt
wiley   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

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