Showing 1 - 6 of 6
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Purpose The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines. Design/methodology/approach The authors document a diversity of worked examples of the RPP. Using an auto-ethnographic research design, each...
Persistent link: https://www.econbiz.de/10015348834
This paper investigates the European accounting history from the Romanian, Cluj perspective. Accounting has several origins. This can be shown in the roots of accounting. One of the roles of the accounting historian community is to encourage the research of the founding fathers of accounting in...
Persistent link: https://www.econbiz.de/10010816635
Purpose Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International Public Sector Accounting Standards (IPSAS) to respond better to the public sector characteristics....
Persistent link: https://www.econbiz.de/10014857614
Purpose This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the level of IR disclosure (IRD) provided by a sample of European SOEs for the period 2013–2017, in accordance with...
Persistent link: https://www.econbiz.de/10014937179