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Accounting Education, 2021
The use of Artificial Intelligence (AI) is growing rapidly in accounting practice, and firms desire new hires who have adopted this technology. Universities can prepare students to adopt AI.
Hassan Damerji, Anwar Y. Salimi
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The use of Artificial Intelligence (AI) is growing rapidly in accounting practice, and firms desire new hires who have adopted this technology. Universities can prepare students to adopt AI.
Hassan Damerji, Anwar Y. Salimi
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Positive accounting theory is claimed to be explanatory of accounting practice; a scientific, empirical, economics-based theory. These claims are examined severally, and in significant respects are found to be untenable.
Mahendra R. Gujarathi
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Account, Accounting, Accountability
Profession, 200280 Before I discuss what it means to work in and chair an English department in a University of Excellence, I need to clarify what a university dedicated to excellence means, at least in my experience. For four years, I chaired an English department on a campus with a mission to be excellent (Strategic, “Goal #1”). Then, as a dean in Minnesota for four
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Accounts and counter-accounts: accounting and accountability for asbestos-related liabilities
Meditari Accountancy Research, 2023Purpose This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products. Design/methodology/approach This study uses the Goffmanesque perspective on impression management to examine ...
Sarath Lal Ukwatte Jalathge +4 more
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The Big R‐Book, 2020
This study explores the impact of supportive environments, or entrepreneurial ecosystems, on the success and development of entrepreneurial activities across diverse geographic regions.
Yana Ermawati
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This study explores the impact of supportive environments, or entrepreneurial ecosystems, on the success and development of entrepreneurial activities across diverse geographic regions.
Yana Ermawati
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Towards a Positive Theory of the Determination of Accounting Standards.
Accounting Review, 1978: This article provides the beginnings of a positive theory of accounting by exploring those factors influencing management's attitudes on accounting standards which are likely to affect corporate lobbying on accounting standards.
R. Watts, J. Zimmerman
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2021
In this chapter, different definitions of accountancy are discussed. The broader meaning of accountancy comparing to accounting is emphasized. The difference between accountancy and accounting in an organization is deeply explained. To do this, the partial system approach is used.
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In this chapter, different definitions of accountancy are discussed. The broader meaning of accountancy comparing to accounting is emphasized. The difference between accountancy and accounting in an organization is deeply explained. To do this, the partial system approach is used.
openaire +1 more source
Social and Environmental Accountability Journal, 2020
The paper begins by considering an established discussion of the relationship between transparency and accountability, and the argument that increasing calls for transparency, and subsequent render...
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The paper begins by considering an established discussion of the relationship between transparency and accountability, and the argument that increasing calls for transparency, and subsequent render...
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Trust for accounting and accounting for trust
Management Accounting Research, 2006This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3-25].
BUSCO, CRISTIANO +2 more
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