Showing 1 - 10 of 12
The nature of major crises has dramatically evolved over the past fewyears: Megcrises become the name of the game. The goal of this contribution is to capture the evolving notion of crisis, and to prepare new references to deal with the new crisis landscapes. The first section aims at building a...
Persistent link: https://www.econbiz.de/10008793530
Préparer les ingénieurs à leur futur métier, c'est les former à la pratique d'une rationalité que nous nommons " créative ", source de toutes les innovations. C'est mettre en oeuvre une " pédagogie de l'aventure " qui place la créativité au coeur de la formation des ingénieurs. Nous...
Persistent link: https://www.econbiz.de/10010898683
Cette comparaison internationale fondée sur les monographies de trente entreprises et douze établissements, offre une dimension nouvelle et concrète à la compréhension des relations formation et emploi, organisation du travail et éducation. Elle met clairement en évidence les grandes...
Persistent link: https://www.econbiz.de/10010721180
The recent fi nancial crisis has lead the IASB to settle new reporting standards for fi nancial instruments. The extended ability to measure some debt instruments at amortized cost is associated with a new impairment losses mechanism: Expected Credit Losses. In this paper, after a brief...
Persistent link: https://www.econbiz.de/10010899862
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 …
Persistent link: https://www.econbiz.de/10010781655
Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are … seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the … three monotheisms have bared the core of accounting. We purport to explicate how the three monotheisms (Judaism …
Persistent link: https://www.econbiz.de/10010635269
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 …
Persistent link: https://www.econbiz.de/10008790526
fragmentée ; ainsi , Baladouni publie, semble t-il le premier, en 1984, un article dans « The Accounting Historians Journal »(Vol …
Persistent link: https://www.econbiz.de/10008791180
In listed companies, the Board of directors is the ultimate responsible of information disclosure. The "conventional wisdom" considers independence of directors as the essential attribute to improve the quality of that disclosure. In a sense, this approach subordinates expertise to independence....
Persistent link: https://www.econbiz.de/10008791759
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 …
Persistent link: https://www.econbiz.de/10008792082