Results 31 to 40 of about 41,781 (260)

Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center

open access: yesKnowledge 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

Where Have I Seen You Before? Networks, Trust and Reciprocity as a Source of Collaboration in the Public Service

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT Although some studies focus on how bureaucrats' interactions with one another affect performance, they rarely focus on why these public servants collaborate. Bureaucrats' collaboration matters because it can significantly contribute to achieving policy goals.
Nathalie Mendez
wiley   +1 more source

Venture Capital Practices in Saudi Arabia: The Views of Investors

open access: yesThunderbird International Business Review, EarlyView.
ABSTRACT This study examines how venture capital (VC) investors in Saudi Arabia evaluate, negotiate, and support entrepreneurial ventures in a rapidly developing yet institutionally young setting. Drawing on 21 semi‐structured interviews with 24 investors, it offers rare insight into VC practices in the Middle East.
Tibah al‐Harbi   +2 more
wiley   +1 more source

The Securities and Exchange Commission and Accounting Principles [PDF]

open access: yes, 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

The glass ceiling: cracked but not broken? evidence from a study of chartered accountants [PDF]

open access: yes, 1996
This paper presents the findings of the second stage of research into the career progression of chartered accountants which is focusing in particular on the careers experienced by women.
Barker, Patricia, Monks, Kathy
core  

Career Sustainability Profiles of Self‐Initiated Expatriates and Associated Person‐Related Factors

open access: yesThunderbird International Business Review, EarlyView.
ABSTRACT The increasingly volatile global working environment poses particular challenges for self‐initiated expatriates (SIEs), who often lack formal organizational support and must manage their careers independently. However, research on SIEs has largely focused on single international experiences or specific stages of the expatriation cycle, thereby
Shaofang Zong   +2 more
wiley   +1 more source

EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]

open access: yesMalaysian E Commerce Journal, 2019
This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298.
Elaine Joy C. Apat   +2 more
doaj   +1 more source

Why do Public Debates Escalate? Trigger Points and the Moral Dynamics of “Hot Politics”

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT Escalating, emotionally charged, and moralized forms of controversy are a central feature of contemporary politics. Our study develops a framework for understanding how political debates between ordinary citizens become heated; why certain issues provoke particularly strong emotions; and how this affective potential is weaponized by ...
Linus Westheuser   +2 more
wiley   +1 more source

Accounting Rules and the Labor Market for Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

Fair value in financial accounting

open access: yesAgricultural Economics (AGRICECON), 2003
By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets ...
J. Ryska, A. Valder
doaj   +1 more source

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