Results 191 to 200 of about 2,759,794 (340)

Experience with an On-Line, Conversational Control Software System

open access: yesMeasurement + Control, 1969
W. T. Lee BSc, MInstMC
doaj   +1 more source

An Explanation of Path Analysis and Recommendations for Best Practice

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Path analysis has become increasingly popular, but many studies do not show a deep understanding of how path analysis works or the assumptions on which it relies. In this paper, we explain that path analysis is statistically equivalent to either OLS when the researcher assumes uncorrelated errors, or instrumental variable (IV) estimation when ...
Clive Lennox, Carmen Payne‐Mann
wiley   +1 more source

Losing Control: The Erosion of Disciplinary and Pastoral Power in Accounting Firms

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Accounting firms have traditionally operated as both elite and reinventive institutions that offer a structured and prestigious career path and enforce a deeply transformative socialization process for auditors. However, recent labor market shifts and evolving work preferences are challenging this regime of power, with significant implications
Oriane Couchoux   +2 more
wiley   +1 more source

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