This chapter examines the relations between training, skills, credentials and the wage in France, Spain and the United …

Accounting numbers (and especially net income, equity or total assets) are based on conventions that are shaped by … accounting standard setters. Elected choices result from a trade-off between the information needs of various stakeholders. This … paper investigates how accounting choices meet the information needs of various stakeholders. Analyzing the R&D policy of …

economics, accounting, and law. The firm is then understood as a managed dynamic system, characterized by different structures … organization, and knowledge within the firm). Accordingly, the accounting system is an integral part of this framework, one that … demonstrates the joint implications of economic, accounting, and legal matters within the firm. In a business affair fraught with …

fragmentée ; ainsi , Baladouni publie, semble t-il le premier, en 1984, un article dans « The Accounting Historians Journal »(Vol … respectifs comme le « Duden » pour l'Allemagne, le « Fasmer » pour la Russie, le « Dubois,Mitterand et Dauzat », pour la France …

This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century … framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years … present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of …

specific development of budgetary control in France, examined in the light of the general political and economic history of the … 20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …

agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from … a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to …, we use dairy farming as a case study and propose general recommendations regarding accounting for changes in biodiversity …