Results 221 to 230 of about 2,705,602 (382)

Sociology and The Complexity of What Is Missing

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT What is ‘missed’ by sociological literature underpinned by assumptions of presence that a missing approach can rectify? I appropriate a metaphysics of presence and an alternative focus on what is missing as ontological foci to revisit complexity studies in sociology.
Konstantinos Poulis
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Auditor Task Prioritization Hiérarchisation des tâches d’audit

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley   +1 more source

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