Results 121 to 130 of about 128,347 (314)

HISTORICAL COST VERSUS FAIR VALUE [PDF]

open access: yes
The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice.
Cozma Ighian Diana
core  

Progression of apprentices to higher education [PDF]

open access: yes, 2013
This report presents the findings of research undertaken for the Department for Business, Innovation and Skills (BIS) into the progression to higher education of advanced level apprentices over the past seven years.
Joslin, Hugh, Smith, Sharon
core  

The Edification of Manuela Xiqués: Slavery, Finance, Biography, and the Construction of Modern Barcelona

open access: yesGender &History, EarlyView.
ABSTRACT An analysis of the dual biographies, economic and domestic, of Manuela Xiqués, an enslaver from nineteenth‐century Cuba and Spain, deepens our understanding of the role of European and Creole women in the nineteenth‐century Atlantic. This essay foregrounds the role of literature, namely family biography, as a locus of the processes of ...
Lisa Surwillo, Martín Rodrigo Alharilla
wiley   +1 more source

CONSULTANCY STATE: Government as (a) Service and the Anti‐politics of Technological Expertise in Indian Cities

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract This article analyses ideas of ‘good governance through technology’ in India that first emerged from the software industry, symbolizing state support for the ‘new middle‐class’ values of liberalized private enterprise. We suggest that the contemporary prominence of consulting firms in government represents a second transformation that embeds ...
Matt Birkinshaw, Sanjay Srivastava
wiley   +1 more source

Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]

open access: yes, 2011
The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial
Ojo, Mariane.B.
core  

Gender, Families, and Wealth Accumulation Among the One‐Child Generation

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT Prior literature on gender and wealth accumulation largely examines the role of families in reproducing inequalities. However, less attention has been paid to families without sons, a significant demographic, particularly within China's one‐child generation, that challenges conventional understandings of familial wealth dynamics.
Ye Liu
wiley   +1 more source

Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes

open access: yesAccounting &Finance, EarlyView., 2023
Abstract Using Herzberg's two‐factor theory, this paper examines the hygiene and motivation factors that drive (re)development in accounting higher education programmes. Interviews with accounting educators and discipline leaders demonstrate a range of factors at play in the (re)development of accounting programmes in pursuit of embedding relevant ...
Esin Ozdil   +3 more
wiley   +1 more source

Are future Philippine business professionals afraid to speak? A communication apprehension profile of accountancy and tourism majors [PDF]

open access: yesAsian Journal of English Language Studies (AJELS), 2015
Several research highlight communication apprehension (CA) among business students, but no known studies have validated this situation in the Philippines.
Juli Anne Z. Darang   +5 more
doaj  

Pacioli 16 : changing agricultural markets: consequences for FADN [PDF]

open access: yes
The PACIOLI network explores the need for and feasibility of innovation in farm accounting and its consequences for data gathering for policy analysis in Farm Accountancy Data Networks (FADNs). PACIOLI 16 took place in Zagreb, Croatia in June 2008.
Boone, J.A., Teeuwen-Vogelaar, C.
core   +2 more sources

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