Results 141 to 150 of about 86,855 (305)

Promotion in the Australian Public Service: Improvements for Women and Stagnation for Cultural and Linguistic Minorities*

open access: yesEconomic Record, EarlyView.
We investigate whether being female, Indigenous, from a non‐English speaking background (NESB) or having a disability affects career advancement in the Australian Public Service. Over the past 20 years, women have become more likely to get promoted at senior ranks than similar men and just as likely at junior ranks. NESB staff have much lower promotion
Robert Breunig, David Hansell, Nu Nu Win
wiley   +1 more source

The birth of modern public sector accounting in France and Britain. [PDF]

open access: yes
Under the Ancien Régime France, collecting taxes was a business affair confided by the King to businessmen. After several unfruitful attempts to have his revenue under control, the King finally imposed, in 1788, the centralisation of the Treasury and the
Marc Nikitin
core  

Human + AI in Accounting: Early Evidence from the Field

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley   +1 more source

FINANCIAL-ACCOUNTING ASPECTS REGARDING FAMILY ALLOWANCES [PDF]

open access: yes
The importance of family and ensuring its social protection are indisputable in any society. It is the reason why in this paper we plan to create an overall picture of how social protection is achieved through family allowances and other social benefits,
Iuliana Cenar
core  

The role of case management in misdemeanor prosecution

open access: yesCriminology, EarlyView.
Abstract Despite increasing attention to prosecutors' role in shaping criminal justice outcomes, there is limited empirical research on what prosecutors do. While most theories of prosecutorial discretion emphasize overarching goals related to justice and safety, our paper shifts the focus toward the practical realities of the job, particularly in the ...
Lindsay Graef, Aurelie Ouss
wiley   +1 more source

Robinson Crusoe’s Accounting and Bookkeeping on Desert Island

open access: yesAdvances in Social Science, Education and Humanities Research, 2022
openaire   +1 more source

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

open access: yesAccounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo   +3 more
wiley   +1 more source

Associations between the national ‘Swap to Stop’ programme offering free vapes for smoking cessation and quit attempts in England: Results from a population‐based survey

open access: yesAddiction, EarlyView.
Abstract Background and aims Vapes are effective for smoking cessation. The UK Government launched the Swap to Stop initiative in England in December 2023, aiming to encourage people to quit smoking by providing free vape starter kits alongside behavioural support.
Vera Helen Buss   +6 more
wiley   +1 more source

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