Results 131 to 140 of about 2,032 (261)

The Great Cosmic Silence: What Does the Fermi Paradox Tell About the Future of Humanity?

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines how institutional time horizons shape the long‐term survival prospects of human technological civilisation. While research on global catastrophic and existential risks has expanded, the temporal structures of political‐economic institutions remain underexamined.
Heikki Patomäki
wiley   +1 more source

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness   +2 more
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta   +2 more
wiley   +1 more source

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