Results 21 to 30 of about 41,607 (273)
Accounting Through the Business Model
Journal of Business Models, 2018 While the business model has become a popular concept in many academic disciplines, it has not been invited into the accounting sphere. A new development, Integrated Reporting, promises to challenge this, but unfortunately its conceptualisation of the ...
Robin Roslender, Christian Nielsen
doaj +1 more source
Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania
Administrative Sciences, 2018 Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism.
Mara Del Baldo +2 more
doaj +1 more source
Accounting Education, Accounting Profession and COVID-19?
Yearbook of UNWE, 2021 The COVID-19 pandemic has had a significant impact, especially in terms of the many changes in regulatory and policy aspects, and in particular challenges in the accounting and education sectors. The 2020 academic year is considerably different from previous years and institutions, staff, and students are facing complex challenges.
openaire +1 more source
A JOURNEY THROUGH ETHICS IN ROMANIAN ACCOUNTANCY [PDF]
Annals of the University of Oradea: Economic Science, 2019 This paper aims to examine the ethical and moral profile of accountants in Romania, as a further step in understanding the adapting of the accountants’ profile to the evolution of the profession in the context of an accounting system that “went through ...
ȚICOI Cristina Florina
doaj
Studies and Scientific Researches: Economics Edition, 2008 The Body of Expert and Licensed Accountants of Romania (CECCAR) is the institution that manages the Romanian accountancy profession. At the same time, by elaborating the professional standards for a whole range of services offered by accountants ...
Aristita Rotila
doaj +1 more source
Audit exemption and the demand for voluntary audit: A comparative study of the UK and Denmark [PDF]
, 2010 This is the accepted version of the following article: Collis, J. (2010), Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark.
Collis, J
core +1 more source
Journal of Consumer Behaviour, Volume 24, Issue 2, Page 655-672, March 2025.ABSTRACT Consumers' increasing environmental concerns are prompting a shift in fashion consumption, fueling the remarkable growth of the second‐hand market. Over the last decade, this trend has spurred the emergence of a plethora of online platforms dedicated to the resale of pre‐loved fashion items.
Gabriele Murtas, Giuseppe Pedeliento
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Although research on sustainability in the healthcare sector is growing, limited attention has been paid to how pharmaceutical companies can be motivated to engage more actively in achieving net‐zero healthcare goals. This study argues that the breadth of directors' experiences—across educational, industrial, and organizational domains—can ...
Ruixin Su, Jianguo Du, Si Li
wiley +1 more source
The Securities and Exchange Commission and Accounting Principles [PDF]
, 1965 In this thesis we address the problem of optimal code generation for irregular architectures such as Digital Signal Processors (DSPs). Code generation consists mainly of three interrelated optimization tasks: instruction selection (with resource ...
Pines, J. Arnold
core +4 more sources
Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center
Knowledge and Process Management, EarlyView.ABSTRACT This article examines the effects of process automation on the work–life balance of management accounting professionals in a shared services center (SSC), with the intervention of perceived usefulness of automation and upskilling. A single entity survey was carried out in a SSC of a player in the electricity sector listed on the Brazilian ...
Ilse Maria Beuren +2 more
wiley +1 more source