Results 91 to 100 of about 26,547 (314)

Sosiale rekeningkunde: agtergrond en problematiek

Koers : Bulletin for Christian Scholarship, 1991
The necessity for the accountant to report on the social responsibility of an enterprise, and in particular its responsibility towards the environment, has come into prominence lately. Nevertheless, there is probably no other field in accounting in which
D. S. Lubbe, Q. Vorster
doaj   +1 more source

Approved routes and alternative paths: the construction of women's rarity in large accounting firms. Evidence from the Big Four France [PDF]

Despite decades of gender-balanced recruitment and clear-cut criteria for promotion based on meritocracy, women in public accounting firms remain proportionally fewer in number in the highest levels of the hierarchy than men.
Ioana Lupu (ioan)
core  

Accounting Practitioners' Attitudes toward Accounting Harmonization: Adoption of IFRS for SMEs in Italy

, 2018
This paper explores the logics that drive the attitudes of certified accounting practitioners for small firms (CAs) toward new accounting standards.
Alessandro Ghio, Ghio, Alessandro, Verona, Roberto, Roberto Verona   +3 more
core   +1 more source

Young children's right to be heard on the quality of their education: Addressing potential misunderstandings in the context of early childhood education

British Educational Research Journal, EarlyView.
Abstract In early childhood education many researchers and professionals across the world have embraced the United Nations Convention on the Rights of the Child's requirement to include young children in decision‐making. In the context of ongoing discussion about young children's capacity to share their views and opinions about matters affecting them ...
Laura Lundy, Colette Murray, Kylie Smith, Carmel Ward   +3 more
wiley   +1 more source

Listening to young children with disabilities: Experiences of quality in mainstream primary education

British Educational Research Journal, EarlyView.
Abstract All children should have access to quality education through a child‐centred pedagogy. An inclusive, child‐centred pedagogy uses a strength‐based view of children that recognises each child as unique and competent, providing children with multiple opportunities to explore and learn at their own pace.
Katherine Gulliver
wiley   +1 more source

IFAC’s conception of the evolution of management accounting [PDF]

, 2006
IFAC's Management Accounting Practice Statement Number 1, revised in 1998, is concerned with management accounting practices. This research note describes an operationalization of its conception of the evolution of management accounting.
Luther, RG, Abdel-Kader, MG
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Activism in the arts: Co‐researching cultural inequalities with young people during the COVID‐19 pandemic

British Educational Research Journal, EarlyView.
Abstract This paper explores the growing influence of young people's activism in UK museums and its educational implications. It draws on a five‐year collaborative programme (2019–2023) with young people of colour (16–28) in a university museum setting, focusing on a Young Collective established to address cultural inequalities.
Sadia Habib
wiley   +1 more source

THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY – EVIDENCE FROM ROMANIA [PDF]

Recently a number of interventions have impacted the Romanianaccounting system, such as the harmonization with the European Directives,International Financial Reporting Standards (IFRS), and an increased move towardsmodern information technologies such ...
Catalin Nicolae Albu, Robert Faff, Allan Hodgson, Nadia Albu   +3 more
core  

Activism as a long durée journey: Teachers against the Chilean neoliberal education model

British Educational Research Journal, EarlyView.
Abstract In this paper, I use the idea of purposes of education, particularly subjectification, and the concept of love to explore long‐term teacher activism in Chile. ‘Long‐term activism’ is used to describe an ongoing struggle rather than activism confined to specific moments.
Carla Tapia‐Parada
wiley   +1 more source

Conceptual Development of Accounting: A Historical Perspective [PDF]

International Journal of Management, Accounting and Economics, 2015
This paper attempts to analyze the conceptual development of accounting vis-à-vis the evolution of cost accounting and management accounting from the general accounting system.
Patrick Omagbon
doaj