Showing 1 - 10 of 20
This paper is concerned with the challenges involved in the transformation of the prison into a performance-oriented accounting entity. It examines the implication of private sector accounting and consulting expertise in redefining prison values and prison performance, and it discusses the...
Persistent link: https://www.econbiz.de/10010744984
What enables some employee ownership firms to overcome the free rider problem and motivate employees to improve performance? This study analyzes the role of human resource policies in the performance of employee ownership companies, using employee survey data from 14 companies and a national...
Persistent link: https://www.econbiz.de/10010745002
This paper discusses Foucault's analyses of the rise of the entrepreneur in the second half of the 20th century. Whereas Foucault based his conclusions on readings of economic theory, we propose here to look at "practical texts," i.e. entrepreneurship guidebooks, in the way Foucault himself did...
Persistent link: https://www.econbiz.de/10010745275
We argue on theoretical grounds that obligatory compliance with stricter financial reporting rules (e.g. the US Sabanes-Oxley Act) may entail important unintended consequences. Paradoxically, the amount of misreporting may increase because corporate boards spend more valuable resources...
Persistent link: https://www.econbiz.de/10010745362
In this paper, we explain how the latest international handbook on environmental accounting, the System of Integrated Environmental and Economic Accounting or SEEA (United Nations et al., 2003), can be used to measure weak and strong sustainability. We emphasise the importance of understanding...
Persistent link: https://www.econbiz.de/10010745493
This report which was published by CARR and the University of Plymouth, explores the issue of how financial institutions are increasingly investing in programmes to understand and manage their risk cultures. Despite near universal agreement that the organisational risk culture of banks and other...
Persistent link: https://www.econbiz.de/10010745861
Within the past thirty years or so, the government of social and economic life has occurred increasingly through international and non-governmental forms of rule and regulation. Yet little is known about the dynamics that international audit standardization projects create below the global level...
Persistent link: https://www.econbiz.de/10010746307
Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature...
Persistent link: https://www.econbiz.de/10011126208
This paper contributes to the burgeoning research on inequality and top incomes around the globe by presenting the first available estimates of top income shares and effective income tax rates in contemporary Chile based on analysis of anonymous income tax return microdata. We pay special...
Persistent link: https://www.econbiz.de/10011126320
This paper examines flows of bad and good news as a feature of the firm’s information environment. We argue that to the extent that managers delay reporting bad news, this leads to bad news being more concentrated. Measuring flows of bad and good news using flows of negative and positive...
Persistent link: https://www.econbiz.de/10011126380