Results 61 to 70 of about 14,084 (224)

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Two Pipelines, One Ceiling: Comparing Canadian Women's Career Paths in Public‐Service Finance Leadership and Accounting‐Firm Partnerships Deux parcours, un même plafond de verre : comparaison des schémas de carrière des femmes au sein des directions financières de la fonction publique et parmi les associées des cabinets comptables au Canada

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Women's underrepresentation in senior leadership persists across both public and professional sectors, yet few studies compare how these dynamics operate within the same professional population. This paper addresses that gap by examining women's advancement to senior financial leadership among Canadian Chartered Professional Accountants (CPAs).
Tara Clowes
wiley   +1 more source

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

Repenser l'auditeur « idéal » : le rôle sous‐estimé de l'équité, de la diversité et de l'inclusion dans le recrutement et la rétention en cabinet comptable Rethinking the “Ideal” Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms

open access: yesAccounting Perspectives, EarlyView.
RÉSUMÉ Tant au Canada qu'à l'international, les cabinets comptables éprouvent des difficultés à recruter et à retenir leur personnel. Un facteur moins souvent mis de l'avant, mais susceptible d'expliquer ces enjeux et de contribuer à leur résolution, concerne l'intégration des considérations liées à l'équité, à la diversité et à l'inclusion (EDI) dans ...
Oriane Couchoux, Laurence Daoust
wiley   +1 more source

The Godesberg Programme and its Aftermath

open access: yesÖsterreichische Zeitschrift für Geschichtswissenschaften, 2018
: The Godesberg programme (1959) is considered a major shift in European social democratic ideology. This article explores its genesis and offers a history of both the written text and its subsequent uses.
Karim Fertikh
doaj   +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

Surface Rights: Sovereignty, Citizenship and the Question of Mineral Rights in the Woodward Commission

open access: yesAustralian Journal of Politics &History, EarlyView.
ABSTRACT This article retraces the Woodward Commission on Aboriginal Land Rights in the Northern Territory, focusing on the question of mineral rights. Mineral rights were assumed in the Commission's terms of reference and expected by many Aboriginal people. Why, then, were they not recommended by the Commission?
Laura Rademaker
wiley   +1 more source

Not just by means alone: why the evolution of distribution shapes matters for understanding opinion dynamics. The case of the French reaction to the war in Ukraine

open access: yesFrontiers in Political Science
Understanding the dynamics of citizens' opinions, preferences, perceptions, and attitudes is pivotal in political science and essential for informed policymaking.
Friederike Richter   +5 more
doaj   +1 more source

Dubois, Vincent (2018). El burócrata y el pobre. Relación administrativa y tratamiento de la miseria. [The bureaucrat and the poor]Valencia: Institució Alfons el Magnànim. 324 pp. ISBN: 978-84-7822-748-8

open access: yesCuadernos de Trabajo Social, 2019
Han sido necesarios casi veinte años para que el público hispanohablante pueda gozar del libro publicado por primera vez por Vincent Dubois en 1999. Se trata de la traducción de una obra, titulada en su versión original La vie au guichet, en la que se ...
Joan Cortinas Muñoz
doaj   +1 more source

Cache‐Cache: Dans les souffles du Grand Fleuve…

open access: yesAnthropology of Consciousness, EarlyView.
ABSTRACT Between ventriloquism and divination, devotion and consecration, an old and sublime marine game unfolds each day, with living breaths shared in the waters of the great river. In Tadoussac, on the north shore of the St. Lawrence Estuary, at the mouth of the Saguenay, the rumor of whales has long resonated.
David Jaclin   +3 more
wiley   +1 more source

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