Results 111 to 120 of about 14,835 (282)

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

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

Private Land Ownership: Tax or Socialize?

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley   +1 more source

Contributions of Neoclassical Economics to Public Utility Analysis [PDF]

open access: yes
Neoclassical economics, the dominant economics paradigm, has influenced and been influenced by developments in regulated industries. We identify major theoretical and empirical accomplishments, discuss the impact of these accomplishments on policy ...
Sanford V. Berg, John Tschirhart
core  

Behavioral law and economics: Multidisciplinarity in action [PDF]

open access: yesZbornik Radova Pravnog Fakulteta u Nišu, 2019
This paper presents the theoretical foundations of Behavioral Law and Economics (BLE), as well as the practical implications of some key findings of this discipline.
Mojašević Aleksandar S.
doaj  

Theories of Interest and Their Relation to the Gesell–Keynes Theory

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT We consider theories of interest as they relate to what we will call the Gesell‐Keynes (GK) theory which is essentially a real theory of capital accumulation with a monetary constraint that arises because of a liquidity return on holding money.
Ahmed Anwar
wiley   +1 more source

Begetting Silvio Gesell in the Modern Economy: A Marriage of Frederick Soddy and Kenneth Boulding

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT In the Natural Economic Order, first published in 1916, Silvio Gesell warned against a fiat monetary system that in place of controlling the circulation of money with demurrage, sought to manage the system by accommodating demand for liquidity.
Ahmed Anwar
wiley   +1 more source

Arrow-Debreu and the classical and neoclassical economics [PDF]

open access: yes
This article challenges the notion that the modern general equilibrium theory of Arrow-Debreu is a rigorous formulation of neoclassical economics and that, by contrast, Sraffian and Marxian economics are not compatible with it. It shows that the standard
Cláudio Gontijo
core  

Scandinavia, Economics in [PDF]

open access: yes, 2006
Scandinavia includes in a narrow sense Denmark, Norway and Sweden, which have similar languages and have strongly influenced one another. Nevertheless, it is possible to distinguish different histories of learning.
Sandelin, Bo   +2 more
core  

Market Mechanism: An Appraisal of Neoclassical, Institutional and Austrian Schools of Thought [PDF]

open access: yesفصلنامه پژوهش‌های اقتصادی ایران, 2013
The Purpose of this paper is a comparison among the Neoclassical, Institutional, and Austrian Schools of Thought on market mechanism. Searching through  the major published works  of distinguished representatives of these schools, we find that there are ...
Mohammadgholi Yousefi
doaj  

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