Results 181 to 190 of about 284,382 (255)

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

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

Greek ΜΝΗΣΘΗ and Aramaic DKYR in the Near East: A Comparative Epigraphic Study

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT Past studies of graffiti containing the word ΜΝΗΣΘΗ have never fully established its intrinsic meaning. However, due to the existence of the Aramaic term DKYR, which carries a seemingly identical meaning to ΜΝΗΣΘΗ, in similar contexts in the Roman Near East, a comparison between both words is possible. Four distinct sites where the coexistence
Sebastien Mazurek
wiley   +1 more source

Commerce, coalitions, and global value chains: Coordinated and collective lobbying on trade

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Global value chains (GVCs) have connected firms in complex networks within and across national borders. However, political economy models often assume away production linkages and thus fail to explain pervasive and diverse trade coalitions cutting across industries and firms. I develop a GVC‐centered framework where production linkages through
Hao Zhang
wiley   +1 more source

What is (de)politicization and what is wrong with it?

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract This article attempts to clarify the meaning of (de)politicization. Politicization sometimes refers to the inappropriate intrusion of partisan loyalties in nonpolitical social domains (affective politicization). Politicization can also constitute an ideal of civic agency and energy (contestatory politicization).
Dimitrios Halikias
wiley   +1 more source

Overall Organizational Justice Trajectories Among Newcomers: How Do Justice Perceptions Develop and Why Does It Matter?

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT While organizational justice perceptions are often thought to be stable, empirical evidence highlights substantial within‐person fluctuations over time. The development of these justice fluctuations may have important implications for newcomers' enactment of organizational citizenship behaviors (OCB).
Constanze Eib   +4 more
wiley   +1 more source

Technologized Reproduction in Space: A Space‐Bioethical Case for Assisted Procreation

open access: yesBioethics, EarlyView.
ABSTRACT With the increasing feasibility of space colonization, the issue of reproduction in space is becoming more relevant. As new settlements on the Moon, Mars, and other celestial bodies emerge, ensuring generational continuity will be essential for the survival and growth of these communities.
Maurizio Balistreri, Konrad Szocik
wiley   +1 more source

To disclose or not to disclose: Peer influence and psychological factors in students' use of generative artificial intelligence

open access: yesBritish Journal of Educational Psychology, EarlyView.
Abstract Background The integration of generative artificial intelligence (GenAI) into higher education has transformed academic practices and redefined the boundaries of academic integrity. Despite institutional mandates for disclosure, students frequently conceal their GenAI use, reflecting ethical uncertainty and relational risk.
Yao Qu, Jue Wang
wiley   +1 more source

Researching Learning in Action: Action Learning Research for Creativity and Innovation Management

open access: yesCreativity and Innovation Management, EarlyView.
ABSTRACT Creativity and innovation management involve action and learning: action to create and innovate and learning to understand so as to replicate and develop. This article explores action learning research as a methodology of relevance to creativity and innovation management scholars when inquiring and intervening with academic and practitioner co‐
Paul Coughlan, David Coghlan
wiley   +1 more source

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