Results 41 to 50 of about 26,547 (314)

Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession

open access: yes, 2021
This study, employing the simplified Theory of Reasoned Action (TRA), investigates student beliefs that influence their attitudes and subjective norms, leading them to not choose the accounting profession in Sweden.
Karlsson, Per,, Noela, Massa
core   +1 more source

Consumer Acceptance of New Sustainable Food Technologies: Upcycling Technology, Biostimulants, and Artificial Intelligence

open access: yesAgribusiness, EarlyView.
ABSTRACT Food systems have a significant impact on environmental sustainability, underscoring the need for innovative technologies to support more sustainable agricultural methods. However, the adoption of these technologies hinges on consumer acceptance, making the analysis of consumer perceptions essential.
Greta Castellini, Guendalina Graffigna
wiley   +1 more source

Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues [PDF]

open access: yes, 2002
Correspondence issued by the General Accounting Office with an abstract that begins "The accounting system's self-regulatory system for auditors, which largely depends on voluntary contributions from the accounting industry, is plagued by fragmentation ...
United States. General Accounting Office.
core  

Taking stock of accounting ethics scholarship: a review of the journal literature [PDF]

open access: yes, 2013
The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ...
Bampton, R   +4 more
core   +1 more source

Protection Motivation Theory and Farmers' Participation in Futures Markets: Evidence From Germany

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines why German farmers show limited adoption of commodity futures contracts despite substantial price volatility, applying Protection Motivation Theory (PMT) to understand the cognitive processes driving participation decisions in futures markets. Survey data from 303 German farmers collected in 2024 were analyzed using Partial
Hendrik Wever   +2 more
wiley   +1 more source

Involving the Accounting Profession in the Sustainable Development of the Business Environment

open access: yesCECCAR Business Review, 2023
Over the last few years, a lot has been discussed about sustainability and what it represents. We realized that this term is not clear and concise enough, but in time it will become understood by everyone.
Ioana HERBEI
doaj   +1 more source

Dimensions of the AI Divide: Digital Inequality and Psychological Consequences

open access: yesAI &Innovation, EarlyView.
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley   +1 more source

Islamic accountants and the quest for professionalization in Indonesia: Opportunities, challenges, and institutional legitimacy

open access: yesJurnal Akuntansi dan Auditing Indonesia
This study investigates the professionalization of Islamic accountants in Indonesia, an under-researched area in the Islamic accounting and accounting profession literature.
Aviandi Okta Maulana
doaj   +1 more source

Digitalization of Accounting Profession: An Opportunity or a Risk for Future Accountants?

open access: yesProceedings, 2022
IR4.0 has transformed the global industrial landscape including the accounting profession. Thus, accountants have significant opportunities to enhance their digitalized skills and knowledge but are at risk if they do not comprehend how the workplace is ...
Yunita Awang   +4 more
doaj   +1 more source

Using photovoice to understand community perceptions of firearm risks and protective factors among Asian Americans

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract This study used photovoice methodology to explore Asian Americans' perspectives on the root causes and protective factors of firearm violence in their communities. Photovoice provided a participatory platform for community members to document lived experiences and identify priorities for change.
Tsu‐Yin Wu   +4 more
wiley   +1 more source

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