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Book part
Publication date: 12 December 2022

Timothy Fogarty

Many specialized areas exist in the world of accounting education. One of these is the tax case. Considering published cases over the last quarter century, this review summarizes…

Abstract

Many specialized areas exist in the world of accounting education. One of these is the tax case. Considering published cases over the last quarter century, this review summarizes the parameters of this academic niche. The review discusses the specific tax topics that have been touched upon by case authors. The structure of these materials, most of which are common to all accounting cases, is also reviewed in a variety of ways. In addition, the current useability and educational contributions of tax cases is explored against the background of pedagogy in taxation. This supports ideas about areas of need and the broader future of writing cases in this domain. As a reflection on the literature as a whole, this review will not necessarily help faculty select cases nor is it intended to be an endorsement of any particular publication.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-80382-727-8

Keywords

Article
Publication date: 1 March 1985

Tomas Riha

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…

2568

Abstract

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Details

International Journal of Social Economics, vol. 12 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of

16270

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 1 May 2003

Garry D. Carnegie, Cheryl S. McWatters and Brad N. Potter

This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three…

1998

Abstract

This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in each case to the year 2000, the study provides evidence of the involvement of women through publication and also through their membership of editorial boards and editorial advisory boards. In doing so, the study builds on the earlier work of Carnegie and Potter in 2000 and aims to augment our understanding of publishing patterns in the specialist international accounting history literature.

Details

Accounting, Auditing & Accountability Journal, vol. 16 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 January 1978

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act…

1369

Abstract

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

Details

Managerial Law, vol. 21 no. 1
Type: Research Article
ISSN: 0309-0558

Book part
Publication date: 10 April 2019

Jane K. Lê and Torsten Schmid

While qualitative work has a long tradition in the strategy field and has recently regained popularity, we have not paused to take stock of how such work offers contributions. We…

Abstract

While qualitative work has a long tradition in the strategy field and has recently regained popularity, we have not paused to take stock of how such work offers contributions. We address this oversight with a review of qualitative studies of strategy published in five top-tier journals over an extended period of 15 years (2003–2017). In an attempt to organize the field, we develop an empirically grounded organizing framework. We identify 12 designs that are evident in the literature, or “designs-in-use” as we call them. Acknowledging important similarities and differences between the various approaches to qualitative strategy research (QSR), we group these designs into three “families” based on their philosophical orientation. We use these designs and families to identify trends in QSR. We then engage those trends to orient the future development of qualitative methods in the strategy field.

Article
Publication date: 3 March 2022

Muhammad Ayat, Malikah, Azmat Ullah and Changwook Kang

This study examines scholarly communications in the International Journal of Managing Projects in Business (IJMPB) and identifies the journal's leading trends from 2008 to 2019.

Abstract

Purpose

This study examines scholarly communications in the International Journal of Managing Projects in Business (IJMPB) and identifies the journal's leading trends from 2008 to 2019.

Design/methodology/approach

This study analyzed a sample of 522 articles published in the IJMPB since its inception in 2008 until 2019. A set of bibliometric measures was used in the study to identify publication trends, citation structures, leading authors, institutions and countries. Additionally, analysis of research methodologies, industrial sectors and research themes of the articles was carried out through a rigorous content analysis. To examine the changes in journal expansion over time, the duration of publications (from 2008 to 2019) was divided into three subperiods.

Findings

The study findings show that 793 authors from 370 institutions and 58 countries contributed to the journal during this period. In terms of contributions, Australia and the Scandinavian countries are at the top, while Asian and African countries occupy a lower position. Moreover, among authors, Derek H.T. Walker was found to be the most prolific, with the highest weighting score and number of articles. Similarly, RMIT University of Australia emerged as the most productive institution. The articles were predominantly case studies followed by mixed methods (i.e. both surveys and interviews are used for data collection). Most of the articles in the sample were related to project management in general. However, several articles reported on construction, information technology (IT) and manufacturing projects.

Practical implications

This study is useful for the researcher community to understand the journal's scientific productivity. Further, it will also help identify dominant topics in the field of project management.

Originality/value

This is the first comprehensive review article presenting a general overview of the journal's leading trends and researchers since its inception in 2008.

Details

International Journal of Managing Projects in Business, vol. 15 no. 3
Type: Research Article
ISSN: 1753-8378

Keywords

Open Access
Article
Publication date: 28 February 2023

Martin R.W. Hiebl

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to…

5275

Abstract

Purpose

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

Design/methodology/approach

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

Findings

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

Originality/value

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 29 April 2014

Garry D. Carnegie

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language…

1497

Abstract

Purpose

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography.

Design/methodology/approach

An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography.

Findings

The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive.

Research limitations/implications

The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time.

Originality/value

The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 September 1971

An Act to amend the law relating to employers and workers and to organisations of employers and organisations of workers; to provide for the establishment of a National Industrial…

Abstract

An Act to amend the law relating to employers and workers and to organisations of employers and organisations of workers; to provide for the establishment of a National Industrial Relations Court and for extending the jurisdiction of industrial tribunals; to provide for the appointment of a Chief Registrar of Trade Unions and Employers' Associations, and of assistant registrars, and for establishing a Commission on Industrial Relations as a statutory body; and for purposes connected with those matters. [5th August 1971]

Details

Managerial Law, vol. 10 no. 6
Type: Research Article
ISSN: 0309-0558

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