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1 – 10 of 591The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management…
Abstract
Purpose
The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020”, July 3‐4, 2008, Brisbane, Australia.
Design/methodology/approach
In keeping with the theme of the Conference, the paper considers two areas – global accounting and financial reporting, and regulation and institutions.
Findings
As business has become more global and financial markets have developed world‐wide, comparable accounting and financial information across countries and companies is a logical step to continue to support and advance business. With this shift, though, the world moves towards a monopoly in accounting standards and standard setting.
Practical implications
The potential costs, problems, and possible solutions need to be considered. Current regulatory environments and institutions offer limited ability to effectively monitor such a monopoly. So innovation must occur.
Originality/value
The paper shows that an infrastructure to support global investor protection and convergence of investor protections and rights can offer such innovation to support and sustain global business.
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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…
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.
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Elizabeth K. Keating, Mary Fischer, Teresa P. Gordon and Janet Greenlee
Over the past decade, the accountability of nonprofit organizations has been a concern. Our paper reports one form of accountability, the "A-133" or "single" audit, which is…
Abstract
Over the past decade, the accountability of nonprofit organizations has been a concern. Our paper reports one form of accountability, the "A-133" or "single" audit, which is required for nonprofits receiving substantial federal funding. We report on 11,841 audits from 1997 to 1999. Overall, compliance appears to be quite high. Our study indicates that smaller nonprofits, those that are new to government grants, and those with prior audit findings have a significantly higher rate of adverse audit findings. One policy implication of our work might be to provide federal funding specifically for Single Audit Act compliance to these nonprofits.
Sarah Elizabeth Montgomery, Zak K. Montgomery, Sarah Vander Zanden, Ashley Jorgensen and Mirsa Rudic
The concept of an American Dream was interrogated during a service-learning partnership between university students and a multilingual, racially diverse class of sixth graders…
Abstract
Purpose
The concept of an American Dream was interrogated during a service-learning partnership between university students and a multilingual, racially diverse class of sixth graders. The one-on-one service-learning partnerships were at the heart of the semester-long project and sought horizontalidad, or non-authoritarian democratic communication and shared knowledge creation. The paper aims to discuss these issues.
Design/methodology/approach
This project leveraged the arts and humanities within the context of social studies education to promote youth civic engagement. This project used Photovoice methodology in which all participants took photos and wrote about their American Dream. Participants then shared their photography and writing at three public gallery events in the community in an effort to educate others about their perspectives, experiences, and hopes regarding the American Dream.
Findings
Findings from the reciprocally minded partnership centered on the sixth-grade students taking a collective approach to the American Dream. Specifically, they noted their commitment to their families and desire to support others, with some sixth graders even sharing a commitment to promoting social justice. Some participants demonstrated a “we consciousness,” or a collective approach to social justice.
Originality/value
The study provides insights into how educators can engage middle school students in democratic practice as active citizens in a service-learning partnership. Through a service-learning themed project about the American Dream, middle school students were able to share their voices and experiences with the larger community via a project rooted in horizontalidad.
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This paper discusses findings from qualitative research exploring young asylum seekers' (aged 18‐25) definitions and experiences of ‘home’ and ‘belonging’ at a time of transition…
Abstract
This paper discusses findings from qualitative research exploring young asylum seekers' (aged 18‐25) definitions and experiences of ‘home’ and ‘belonging’ at a time of transition to adulthood and adjustment to life in a new country. Previous research on refugees and asylum seekers has focused largely on either children or adults, often failing to highlight the particular experiences of those in young adulthood. It will be argued that young asylum seekers of this age have specific needs and experiences associated with the dual transition they face, in both adapting to life in the UK and becoming adults, and the changing support network and entitlements available to them as they go through this process.
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Elizabeth Gammie, Bob Gammie and Fiona Duncan
The inclusion of a 12‐month work placement within an undergraduate degree programme in accounting resulted in the development of a distance‐learning auditing module to facilitate…
Abstract
The inclusion of a 12‐month work placement within an undergraduate degree programme in accounting resulted in the development of a distance‐learning auditing module to facilitate maximum accreditation from professional bodies. The pitfalls of such an approach have been well documented. The course team have produced a model that has been implemented and is currently operating, which has achieved a balance that has largely satisfied all respective stakeholders, namely students, lecturers, employers, professional bodies, and external examiners. This has been done through the use of certain strategic control mechanisms. The initiative has been reviewed through a series of unstructured focus groups. The main findings were that initial detailed contact with all stakeholders is fundamental to success in developing and implementing innovations, especially in the accounting curriculum. Equity is a key feature and must be addressed to ensure that all students have the opportunity to maximise their performance.
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The author worked with Gordon for many years in the early days of System Research Ltd and before and knew him later at Brunel University and the Cybernetics Society. Here are some…
Abstract
The author worked with Gordon for many years in the early days of System Research Ltd and before and knew him later at Brunel University and the Cybernetics Society. Here are some memories.
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Tavishi Bhasin, Charity Butcher, Elizabeth Gordon, Maia Hallward and Rebecca LeFebvre
This paper asks how values and beliefs around gender influence social norms regarding masking. Specifically, the paper explores how the gendered meme “Karen” fits into social…
Abstract
Purpose
This paper asks how values and beliefs around gender influence social norms regarding masking. Specifically, the paper explores how the gendered meme “Karen” fits into social media discussions on support for and opposition to the wearing of masks to fight the spread of COVID-19.
Design/methodology/approach
The authors analyze tweets containing the hashtags #Masks4All and #NoMasks over a three-week period, using adjacent hashtag analysis to determine the terms most associated with Karen in the pro and anti-mask communities associated with these hashtags.
Findings
Anti-maskers reference Karen more often than pro-maskers, although she is presented in negative terms with gendered overtones by those on both sides of the masking debate.
Originality/value
The paper highlights how hypermasculinity rhetoric impedes social change that normalizes mask wearing.
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