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This paper offers a critique of sustainability reporting and, in particular, a critique of the modern disconnect between the practice of sustainability reporting and what we consider to be the urgent issue of our era: sustaining the life-supporting ecological systems on which humanity and other...
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In the context of an accounting curriculum that has been significantly modified over the past decade in response to calls for skills development, this study investigates the impacts of curriculum on students' levels of communication apprehension. An emerging concern in accounting is that...
Persistent link: https://www.econbiz.de/10005458108
Contrary to international accounting bodies' calls for the adoption of learner-centred approaches in accounting education, several recent studies (e.g. May et al., 1995; Adler and Milne, Accounting Education: an International Journal 6 (2), 1997) and further survey-based evidence from this paper...
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Purpose – The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of “modernisation”, which, in part, means that these...
Persistent link: https://www.econbiz.de/10014641136
Purpose – The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline. Design/methodology/approach – The approach takes the form...
Persistent link: https://www.econbiz.de/10014641137