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Persistent link: https://www.econbiz.de/10015513207
This chapter aims to depict the current state of integration of Sustainable Development Goals (SDGs) within accounting education across Italian Higher Education Institutions (HEIs). It also aims to compare the current situation with previous studies, and to describe how this commitment has...
Persistent link: https://www.econbiz.de/10015597766
This chapter examines the perceptions of employers and students regarding the skills and knowledge needed for entry into the accounting profession in Greece. Set against the backdrop of a significant recession, interview conducted with employers and students revealed a gap between what each...
Persistent link: https://www.econbiz.de/10015597824
Moral philosophy (aka ethics) is fundamental to how we operate as human beings and so is a natural partner when attempting to teach effectively. Considering the ethical aspects of accounting allows us to reinvigorate a discipline which has become increasingly dominated by technical concerns at...
Persistent link: https://www.econbiz.de/10015597909
Accounting at a surface level may be considered a technical subject, focused on competence and process execution. While this side of accounting is important, I contest that without theorisation of accounting within the wider socio-political sphere, it becomes simply an object of capitalist...
Persistent link: https://www.econbiz.de/10015597910
In this chapter it is argued that there are notable parallels between the different strands within ethics on the one hand, and the discipline of accounting on the other hand that, in teaching, can be drawn upon to enhance students’ understanding of the latter. Accounting, part of economics,...
Persistent link: https://www.econbiz.de/10015598028
This article reviews extant literature in management accounting and decision-making and outlines major themes and key findings. It focuses on studies employing the principal-agent framework in the design of management control systems but also discusses extensions that incorporate psychology and...
Persistent link: https://www.econbiz.de/10015598093
I discuss the role that the financial reporting system plays in facilitating the security price system. Security prices are important and the primary objective of financial reporting is to provide investors with information that they can use when valuing companies and the securities that they...
Persistent link: https://www.econbiz.de/10015598094
This chapter provides an overview of current developments in the accounting, reporting, and assurance of business and human rights (BHR). The chapter begins with a brief description of the different strands of accounting practice, including the different types of accounting information and...
Persistent link: https://www.econbiz.de/10015598297
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