Results 231 to 240 of about 146,355 (300)

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger   +2 more
wiley   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
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

Big Fish Sinks Tourist Season: An Introductory Cost Accounting Case Un gros poisson fait capoter la saison touristique : une étude de cas d'introduction à la comptabilité de gestion

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This teaching case study is designed for students in introductory managerial accounting classes and integrates the fictional events of the movie Jaws with real‐world financial data from Martha's Vineyard Island and the fishing industry.
Joseph A. Giordano, Andrew Holt
wiley   +1 more source

The Relationship Between Regulator Trust and How the Regulated Comply: Regulation and Compliance on Bay Street and Wall Street Relation entre la confiance envers l'organisme de réglementation et la manière dont les assujettis se conforment aux règles : réglementation et conformité à Bay Street et à Wall Street

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Financial regulators, and regulators more broadly, continue to debate how to best secure effective compliance from the regulated. Building on previous research, this interview‐based study contributes to the debate by exploring how the regulated comply as perceptions of the regulator vary.
Dean Curran   +2 more
wiley   +1 more source

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