Results 41 to 50 of about 171 (141)

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Focus – L’Atelier des territoires en montagne « Vivre et travailler en montagne à l’heure du changement climatique » [PDF]

Sciences, Eaux & Territoires, 2019
L’Atelier des territoires est une démarche qui conduit à la « mise en mouvement » des acteurs d’un territoire pour co-construire un projet stratégique territorial.
FAESSEL-VIROLE, Claire
doaj  

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

Accounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
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

Accounting 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

Learning Value Through Craft: How Shoemaking Reshaped My Management Accounting Mindset Apprentissage de la valeur grâce à l'artisanat : comment la fabrication de chaussures a transformé ma conception de la comptabilité de gestion

Accounting Perspectives, EarlyView.
ABSTRACT Drawing on my experience in a shoemaking course, I reflect on how my mindset regarding management accounting has evolved. I now see how the management accountant can play a more strategic role in helping companies promote creativity and create value throughout the production process.
Richard Fontaine, Niki Jessup, Ernest Bauer   +2 more
wiley   +1 more source

Black Accountants' Pursuit of Partnership La quête de l'accession au statut d'associé des comptables de race noire

Contemporary Accounting Research, EarlyView.
ABSTRACT Recent AICPA surveys indicate disproportionate attrition among Black professionals attaining partnership in US public accounting firms, underscoring the need to better understand their experiences. Despite repeated calls for examination, understanding of these experiences remains limited, partly due to the difficulty in accessing the few Black
Jennifer Joe, Eldar Maksymov, Kerri‐Ann Sanderson   +2 more
wiley   +1 more source

Estimating the Private Value of Financial Statement Statistics Estimation de la valeur privée des statistiques des états financiers

Contemporary Accounting Research, EarlyView.
ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
wiley   +1 more source

Biology, ecology and dynamics of Deborrea malgassa (Heylarts 1884) (Lepidoptera: Psychidae), the main threat to apple Malus domestica Borkh growing in Madagascar

Agricultural and Forest Entomology, EarlyView.
Bioecology parameters of the endemic Psychidae Deborrea malgassa, the main pest of apple trees in Madagascar. Spatiotemporal dynamics of Deborrea malgassa, with a peak infestation between May and August. Proposed targeted prophylaxis techniques associated with other agroecological principles will be key to reducing the vulnerability of apple orchards ...
Miora Ranaivozandriny, Henriette Rasolofoarivao, Santatra Ravelomanantsoa, Bruno Rasmussen, Bertrand Muller, Lala Harivelo Raveloson Ravaomanarivo, Hélène Delatte   +6 more
wiley   +1 more source

Analyzing Regional Cooperation in Southwest Saskatchewan through Partnerships among Eastend, White Valley, and Arlington Municipalities

Canadian Public Administration, EarlyView.
Abstract This case study examines regional cooperation between the Town of Eastend and the Rural Municipalities of White Valley and Arlington in southwest Saskatchewan. It explores how these municipalities overcome institutional inertia to deliver essential services and sustain community viability.
Jean‐Marc Nadeau, Roxanne Korpan
wiley   +1 more source