Results 241 to 250 of about 5,803,880 (315)
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Positive Accounting Theory: A Ten Year Perspective.
Accounting Review, 1990This paper reviews and critiques the positive accounting literature following publication of Watts and Zimmerman (1978, 1979). The 1978 paper helped generate the positive accounting literature which offers an explanation of accounting practice ...
R. Watts, J. Zimmerman
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2020
This chapter examines the state of accountability as a concept elaborated in theological statements. It also examines how such commitments to accountability as a core value are manifest in practices. Another criticism that Carette makes of Foucault is that his focus on the confessional as a practice inducing accountability is that it causes him to ...
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This chapter examines the state of accountability as a concept elaborated in theological statements. It also examines how such commitments to accountability as a core value are manifest in practices. Another criticism that Carette makes of Foucault is that his focus on the confessional as a practice inducing accountability is that it causes him to ...
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Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda
Australian Accounting Review, 2019Blockchain is a distributed ledger technology expected to have significant impacts on the accounting and auditing profession. This study, applicable and timely for both accounting and auditing scholars and practitioners, explores blockchain technology ...
J. Schmitz, G. Leoni
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Accounting Facts for Accounting Educator
SSRN Electronic Journal, 2009This paper presents some historical perspective of Accounting Education and its Development. It's very important for Acounting Education and Accounting Practices. Some Accounting Questions which are very important for general knowledge, but not used by practice or an educator. For e.g.
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Accounting Rules and "The Accounting Establishment"
The Journal of Business, 1979Certified public accounting involves the expression of an "opinion" that corporate financial statements present fairly the financial positions of firms in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year.
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Accounting for common method variance in cross-sectional research designs.
Journal of Applied Psychology, 2001M. Lindell, D. J. Whitney
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1987
This chapter examines some of the methodological issues arising when asking actors to give accounts of their life experiences.1 The research strategy pursued here parts from the premise that accounts are social products and as such need to be located and interpreted within the social context in which they occur.
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This chapter examines some of the methodological issues arising when asking actors to give accounts of their life experiences.1 The research strategy pursued here parts from the premise that accounts are social products and as such need to be located and interpreted within the social context in which they occur.
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Sustainability accounting and green accounting
Environment and Development Economics, 2000Theoretical issues arising in maximin and utilitarian programs are considered in order to shed light on the merits of various concepts of income and types of environmental accounting as guides for environmental policy. The accounting prices for sustaining an economy obey Hartwick's rule but are inconsistent with the principles of national accounting ...
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Mental Accounting and Consumer Choice
Marketing science (Providence, R.I.), 1985R. Thaler
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An empirical evaluation of accounting income numbers
, 1968R. Ball, P. Brown
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