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The EBA has assessed confidentiality regimes of third countries with respect to Article 116(6) CRD. The results were published in a first set of Recommendations on 1 April 2015. The assessments will be an ongoing process and the EBA has since then completed the assessment of a further...
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The purpose of this paper is to show the possible contributions of the history to management. In a first part, through imaginary dialogue founded on the respective works of two historians, the points of cohesion, discussion and rupture are exposed which characterize the epistemological and...
Persistent link: https://www.econbiz.de/10010905225
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …
Persistent link: https://www.econbiz.de/10010905279