Showing 1 - 10 of 202
zu einer starken Auslastung des Bedienungssystems kommt, ein Aspekt, der in der makroökonomischen Theorie der Voll- und …
Persistent link: https://www.econbiz.de/10014608887
Purpose Global systemic risks of climate change, overindebtedness in the aftermath of the 2008/2009 World Financial Crisis and the need for pension reform in the wake of an aging western world population, currently raise attention for intergenerational fairness. Pressing social dilemmas beyond...
Persistent link: https://www.econbiz.de/10014677434
HRM researchers – specifically capability theory, game theory, tournament theory, equity sensitivity theory, theories of …
Persistent link: https://www.econbiz.de/10014892827
Purpose The purpose of this paper is to examine what the significant contributions to the intergenerational equity and social discount rate (SDR) literature have been over recent decades and presents what policy progress has been made as a result. Design/methodology/approach The approach has...
Persistent link: https://www.econbiz.de/10014807510
The developing world is experiencing substantial environmental change, and climate change is likely to accelerate these processes in the coming decades. Due to their initial poverty and their relatively high dependence on environmental capital for their livelihoods, the poor are likely to suffer...
Persistent link: https://www.econbiz.de/10015361203
Prior empirical research into factors which are influential in determining the extent and nature of corporate social reporting has primarily been concerned with the impact of corporate characteristics (such as size and industry grouping) or general contextual factors (such as the social,...
Persistent link: https://www.econbiz.de/10014640916
This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as … economic commodities and so available for analysis from the vantage point of semiotic linguistic theory. In doing so it takes … dominant genres of literary theory – expressive realism, the new criticism, structuralism, and deconstructionism – to …
Persistent link: https://www.econbiz.de/10014640922
If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to ethnocentrism, chronocentrism and dogmatism, we can potentially gain insights from the social and critical theoretical analysis of any phenomena, whatever be their location in time and...
Persistent link: https://www.econbiz.de/10014641569
) using Strong Structuration Theory. NPD is a complex social action involving a wide range of different actors and clusters of … actors. Strong Structuration Theory allows the authors to take a broad view of this social system in order to develop a … understanding of Stones’ Strong Structuration Theory at both an ontological and methodological level by operationalising Stones …
Persistent link: https://www.econbiz.de/10014642398
Purpose – The purpose of this paper is to analyse the implementation of a new accounting system in the accounting department of a large retail company. The paper seeks to understand and explain how management accounting change can be shaped by the identity and image of particular groups in an...
Persistent link: https://www.econbiz.de/10014642626