Results 101 to 110 of about 316,392 (293)
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
British Educational Research Journal, EarlyView.Abstract The latest reform of initial teacher education (ITE) in France, introduced in 2021, aims to make teacher training less theoretical and therefore more ‘practical’. New elements, such as the replacement of the Écoles Supérieures pour le Professorat et l'Éducation (ÉSPÉs) by the Instituts Nationaux Supérieurs du Professorat et de l'Education ...
Eric Maleyrot, Thérèse Perez‐Roux
wiley +1 more source
The Study On International Cooperation Made By The Romanian Professional Accountancy Bodies [PDF]
Ovidius University Annals: Economic Sciences Series, 2016 Professional bodies with responsibility in regulating the accounting profession in Romania,with a vast experience in the field, such as Body of Expert and Licensed Accountants fromRomania, the Chamber of Financial Auditors from Romania, Chamber of ...
Greti Daniela Avram +2 more
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Rebuilding the Foundation: Reestablishing Ethics in the Accounting Professsion [PDF]
, 2009 Today’s business world has become increasingly diverse in its view of ethics. This lack of objective decision-making has been made clear through the scandals and questionable accounting methods in recent years. In light of these instances, the accounting
Laughlin, Chad P
core
British Educational Research Journal, EarlyView.Abstract This paper combines vulnerability and resilience theory to explore the pressure young people experience in Physical Education (PE) and sport at secondary school. The theoretical framework was used to understand both how young people experience PE in school and how vulnerability and resilience function interdependently in social contexts like ...
David Littlefair, Michael Jopling
wiley +1 more source
Dilema Etis Profesi Akuntan Berdasarkan Aspek Keperilakuan
Jurnal Inovasi AkuntansiThe article discusses ethical dilemmas in the accounting profession, focusing on behavioral aspects. The paper highlights the importance of ethics as a foundational component for responsible societies and sustainable development, especially within ...
Nyoman Yudha Astriayu Widyari +2 more
doaj +1 more source
ENVIRONMENTAL AUDIT, A POSSIBLE SOURCE OF INFORMATION FOR FINANCIAL AUDITORS [PDF]
The purpose of this article is to present certain aspects regarding environmental auditand how it is perceived by the accounting profession, especially by financial auditors.
Ana Maria Joldos (Udrea) +2 more
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Understanding the paradox of primary teacher shortage in low‐income countries: Insights from Malawi
British Educational Research Journal, EarlyView.Abstract Malawi faces a persistent and chronic teacher shortage, particularly at the primary school level, with much of the challenge attributed to teacher supply constraints. While the causes of teacher shortages are known to be complex and context‐dependent, there remains a lack of in‐depth, country‐specific research to guide effective policies ...
Peter Mtika, Edward M. Sosu
wiley +1 more source
ACCOUNTING STUDENT’S PERCEPTION ON AUDITOR’S UNETHICAL BEHAVIOR: THE ROLE OF ETHICAL SENSITIVITY, ETHICAL ORIENTATION AND MORAL REASONING [PDF]
, 2018 This study aims to examine the influence of ethical sensitivity, idealism ethical orientation, relativism ethical orientation and moral reasoning on accounting student’s perception toward auditor’s unethical behavior.
HARTO, Puji +1 more
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British Educational Research Journal, EarlyView.Abstract This paper explores the challenges and opportunities surrounding the recruitment and retention of minority ethnic teachers in England. Drawing on interview data from 33 teachers and school leaders of diverse ethnic backgrounds, it investigates whether racialised barriers identified in earlier research have shifted in the current context of ...
Antonina Tereshchenko +5 more
wiley +1 more source