Showing 1 - 9 of 9
Due to a tax law implemented in 1998, Dutch employers can claim an extra tax deduction when they train employees aged 40 years or older. This causes a discontinuity in a firm's cost of training an employee. We exploit this discontinuity to identify two effects: the effect of the tax deduction on...
Persistent link: https://www.econbiz.de/10005125714
This paper reports about a randomized field experiment in which first year economics and business students at the University of Amsterdam could earn financial rewards for passing the first year requirements within one year. Participants were assigned to a high, low and zero (control) reward...
Persistent link: https://www.econbiz.de/10005413020
This study estimates the effect of expanding enrollment possibilities in early eduction on the achievement of young children. To do so it exploits two features of the Dutch schooling system. First, children are allowed to enroll in school on their fourth birthday. Second, children having their...
Persistent link: https://www.econbiz.de/10005561531
The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in …
Persistent link: https://www.econbiz.de/10010905116
) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … conclusions and contributions to scientific knowledge. For their part, Harrison & McKinnon (1999) stressed that all these studies … later. This research purports to analyse the contributions of post-Hofstedian research to accounting knowledge. To this end …
Persistent link: https://www.econbiz.de/10010706417
, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is … controversies in which they engage to develop knowledge. Findings – The paper reveals that accounting knowledge is established … shows that knowledge advancement, establishment and development is more contingent on network breadth than on research …
Persistent link: https://www.econbiz.de/10011073042
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 analyze two innovations that have had different...
Persistent link: https://www.econbiz.de/10010905279
Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid, subsequent development was slow. Diffusion of the technique occurred through a number of mechanisms: professional reviews, books, consultants, think tanks, and through...
Persistent link: https://www.econbiz.de/10010720303
In the period 1930-1960, steps toward budgetary control were taken in two of the most important French companies. In each case they were led by consulting firms with common origins but the resulting applications of control turned out to be markedly different. This diversity is difficult to...
Persistent link: https://www.econbiz.de/10011073401