Zusammenfassung: Der vorliegende Artikel nutzt zwei Befragungen unter Arbeitnehmern und Arbeitgebern im Bereich der geringfügigen Beschäftigung für eine aktuelle Bestandsaufnahme der Minijobs und vergleicht die Ergebnisse mit der Situation vor Einführung des gesetzlichen Mindestlohns. Im...

Abstract This paper examines the effects of the minimum wage introduction in Germany in 2015 on the skilled crafts sector in Saxony-Anhalt. Using novel survey data on the skilled crafts sector in Saxony-Anhalt, we examine three questions: (1) How many employees are affected by the minimum wage...

This study investigates professional and job‐related attitudes and behavioural intentions of 427 state and municipal governmental accountants from five southwestern states. While professional commitment has been investigated in terms of its impact on conflict, researchers have not investigated...

The decision to disclose social information in annual reports is a voluntary one. A positive model of the factors that may influence firms′ decisions to disclose social information is proposed. It is hypothesised that the decision may be affected by (a) social performance, (b) political...

According to most authors, a body of (formal) knowledge is the crucial trait of professions. It is the presumed existence of this knowledge which legitimises claims to expertise, professional powers, autonomy and control over work. The body of knowledge around which the financial accounting...

This study investigates whether public accountants in the United States and Taiwan perceive the motivational factors (risks and benefits) surrounding unethical business practices differently because of national culture. The study was based on the general proposition that perceptions would differ...