Results 351 to 360 of about 7,984,770 (392)

Accounting for killing: Accountability for death

Accounting History, 2012
Accounting and the conscious secretive killing of humans are rarely concurrently examined in the contemporary and historical literature. Based on examinations of a rare and formerly highly secretive surviving written record found in the Venice State Archive, and other surviving primary records, as well as secondary sources, this novel study outlines ...
SARGIACOMO, MASSIMO, SERVALLI, Stefania, CARNEGIE, GARRY D.   +2 more
openaire   +4 more sources

On the Use of Instrumental Variables in Accounting Research

, 2008
Instrumental variable (IV) methods are commonly used in accounting research (e.g., earnings management, corporate governance, executive compensation, and disclosure research) when the regressor variables are endogenous.
D. Larcker, T. Rusticus
semanticscholar   +1 more source

Environmental Accounting: Emergy and Environmental Decision Making

, 1995
Introduction: EMERGY and Real Wealth. EMERGY and the Energy Hierarchy. Earth EMERGY. Environmental Production and Economic Use. EMERGY Evaluation Procedure. Empower Through Networks: EMERGY Algebra. Evaluating Environmental Resources. Net EMERGY of Fuels
H. Odum
semanticscholar   +1 more source

ACCOUNTING THE LIMITS OF ACCOUNTING [PDF]

Measuring Business Excellence, 1997
How to assess the performance of others has been an exercise at the heart of managerial ambitions for much of this century. More recently it has been an insistent demand driving the growth of performance indicators in the UK's public sector. But the accountancy‐based solutions currently favoured place unrealistic expectations on what they can deliver.
openaire   +1 more source

Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum

Journal of Emerging Technologies in Accounting, 2020
Recently, accounting academics have reported increased attention in the accounting profession toward the employment of various technologies. These studies only highlight the exploitation of these technologies in the profession and areas for future ...
Amer Qasim, Faten F. Kharbat
semanticscholar   +1 more source

Institutional Entrepreneurship in Mature Fields: The Big Five Accounting Firms

, 2006
This study examines change initiated from the center of mature organizational fields. As such, it addresses the paradox of embedded agency — that is, the paradox of how actors enact changes to the context by which they, as actors, are shaped.
R. Greenwood, R. Suddaby
semanticscholar   +1 more source

Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda

Australian Accounting Review, 2019
Blockchain 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
semanticscholar   +1 more source

Accounting and accountability

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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Statement of Accounts

2017
Transactions of the Cumberland & Westmorland Antiquarian & Archaeological Society, 23, 319 ...
openaire   +1 more source

Accountability

2016
The term “accountability” implies the duty to act in a responsible way and to be accountable to others for one’s actions, in order to maintain effective and logical links between planning, deciding, action, and verification. The term is complex and chameleonic (Sinclair 1995; Mulgan 2000), and it evokes at the same time: a principle, a duty, a behavior,
openaire   +2 more sources