Results 231 to 240 of about 145,135 (313)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

Spatio-Temporal Dynamics and Diversity of Approaches in Multiscale Fire Governance. [PDF]

open access: yesEnviron Manage
Neger C   +3 more
europepmc   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall   +2 more
wiley   +1 more source

Budgeting and Advocacy to Improve Water, Sanitation, and Hygiene in Health Care Facilities: A Case Study in Nepal. [PDF]

open access: yesGlob Health Sci Pract
Chettry LK   +11 more
europepmc   +1 more source

Management Control and Employee Motivation in Local Governments and For‐Profit Firms: A Differentiated Replication Study

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley   +1 more source

Child Poverty and Municipal Budgets in Norway

open access: yes
This thesis investigates the relationship between municipal finances, socioeconomic factors, and child poverty across 61 Norwegian municipalities classified within KOSTRA groups 9 to 12. Using municipal account data from 2015 to 2022, the analysis focuses on five key budgetary components; expenditures, revenues, general grants, tax income, and net loan
openaire   +1 more source

Police department design, political pressure, and racial inequality in arrests

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract This paper theorizes a source of bias in discretionary arrests: strategic limits on police officer learning. Officers have a variety of tactics at their disposal besides arrest that they use for less serious offenses when they judge the underlying behavior to be less severe. In departments led by a chief with special expertise in crime control,
Andrew J. McCall
wiley   +1 more source

Strategies for <i>Aedes</i> mosquito control: A review of national guidelines from selected countries in Asia and Oceania. [PDF]

open access: yesOne Health
Nejadghaderi SA   +5 more
europepmc   +1 more source

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