The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

politische Gegner, die Finanzkrise und Sparmaßnahmen. In den USA wurzelt der Angriff auf die Gewerkschaften des öffentlichen … Veränderungen Rechte des collective bargaining im öffentlichen Dienst auf staatlicher und lokaler Ebene aller 50 Staaten der USA …

The purpose of this paper is to ascertain the level of CSR reporting of the top multinational hotel groups in Mauritius … explanation for CSR reporting practices by multinational hotel groups in the context of a developing country. Mauritius proves to … reports of 6 hotel groups have been analysed using the Global Reporting Initiative (GRI) indicators. The study shows that CSR …

Theory and practice indicate that human capital is crucial for company success. However, financial accounting treats … examined. The results show a rather low reporting quality since many essential aspects are not even mentioned. Particularly …, aspects relevant to a broader range of stakeholders are not covered in annual reports. Key determinants of reporting quality …

In this paper, we investigate the impact of the accident reporting strategy of drivers, within a Bonus-Malus system. We … exhibit the induced modification of the corresponding class level transition matrix and derive the optimal reporting strategy …

Integrated reporting (IR) is one of the latest innovations regarding sustainability reporting and non … reporting trend. To do this, we first review some practices in the annual reports published by the pioneering companies in IR … Integrated Reporting Council has followed to develop the framework, pointing out some milestones for the widespread adoption of …

This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting … reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent …