Results 151 to 160 of about 26,547 (314)

Determinants of Student Performance in an Undergraduate Financial Accounting Class

open access: yes
This study investigates the effects of class size, high school accounting, aptitude and attitude on learning , measured by the difference between post-test and pre-test scores, in an undergraduate financial accounting class, after controlling for ...
Harrington, Donna Ramirez   +3 more
core  

Accounting professionalisation and occupational context: The role of the public accounting profession in China

open access: yes, 2010
While applied broadly within the setting of accounting and some other occupations, ‘profession’ is a particularly Western concept with peculiarly British origins. However, the significance of such status and the process by which it is acquired has defied
Yee, Helen, West, Brian
core  

Formalising Sustainability Management as a Core Process Group in Project Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a strategic imperative for organisations, yet widely used project management standards such as the PMBoK sixth and seventh editions still do not formalise how sustainability should be embedded across project work. This gap matters because PMBoK‐based processes shape governance, roles, documentation and performance ...
Cinzia Dessi   +3 more
wiley   +1 more source

The role of accounting in handling and reporting environmental effects

open access: yes, 2012
The thesis investigates the broad areas of accounting's adaptability in handling and reporting environmental effects. The main purposes of the study are: firstly.
Makris, Petros H.
core  

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon   +2 more
wiley   +1 more source

Motivating Accounting Professionals in Romania. Analysis after Five Decades of Communist Ideology and Two Decades of Accounting Harmonization [PDF]

open access: yes
Our paper focuses on accounting professionals in Romania as being a significant element when considering a national accounting system that went through complex accounting reforms of more than two decades.
Dumitru MATIS   +3 more
core  

Data‐Driven Pathways to Circular E‐Waste Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali   +3 more
wiley   +1 more source

Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain [PDF]

open access: yes
Recent research shows that financial reports are losing relevance. Mainly this is due to the growing strategic importance of intangible assets in the performance of a company.
Oriol Amat, Ester Oliveras
core  

Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession

open access: yes
Digital reporting, sustainability, forensic accounting, money laundering prevention are challenges or opportunities for maintaining the attractivity of the profession and supporting its resilience?
Adriana Florina POPA   +1 more
core   +1 more source

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