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and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in … university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public ….e. practicing accountants) have not taken ethics education previously. Secondly, the results provided evidence that all stages of …
Persistent link: https://www.econbiz.de/10015195843
construction of the ethical self? Motivation- The answer is important in the context of accountants' ethics being increasingly … accounting ethics is scarce, so little is known about how various educational aspects impact skills and behavior. Idea- In this … study we offer insights about the academic ethics education in Romania and discuss its complexity, usefulness and …
Persistent link: https://www.econbiz.de/10015196187
In the call for the special issue for the EAEPE Journal, we can find the word “scenario.” The question is if the authors can imagine scenarios in which “potential strategies for the appropriation of existing capitalist infrastructures […] in order to provoke the emergence of...
Persistent link: https://www.econbiz.de/10014503457
The role of work and the characteristics of the workplace have changed greatly in recent decades. Today, new technologies enable an almost seamless interaction between machines and humans and allow teams in different countries and time zones to collaborate effectively. In this paper, we focus on...
Persistent link: https://www.econbiz.de/10014503556
This paper reviews a number of recent contributions that demonstrate that a blend of welfare economics and statistical analysis is useful in the evaluation of the citations received by scientific papers in the periodical literature. The paper begins by clarifying the role of citation analysis in...
Persistent link: https://www.econbiz.de/10010317094
characteristic modern tendencies, relating to the opinions of, and relationships of science with ethics. Some final remarks and …
Persistent link: https://www.econbiz.de/10012004585
The Common Foreign and Security Policy (CFSP) of the European Union (EU) faces an identity crisis to which the member states do not seem eager to put an end. Making incremental changes without defining the objectives will not rise the trust in the EU as a strong international actor. Thus, this...
Persistent link: https://www.econbiz.de/10012017116
Der vorliegende Artikel soll einen Beitrag zu theoretischen Überlegungen einer Technikfolgenabschätzung (TA) der Alternativen leisten. Ausgehend von der Annahme, dass TA seit ihrer Entstehung den Anspruch auf die Entwicklung von (technischen) Alternativen erhoben hat, wird hier der Versuch...
Persistent link: https://www.econbiz.de/10011811812
Die Debatte um Nudging wird durch die große Bandbreite dessen, was als „Nudge“ betrachtet wird, erschwert. Die Einschränkung des Begriffs auf Maßnahmen, die Rationalitätsdefizite des Individuums ausnutzen, hat sich in der Debatte nicht durchgesetzt. Da die so definierten Nudges zudem als...
Persistent link: https://www.econbiz.de/10012120506
This paper develops a new methodology in order to study the role of dynamic expectations. Neither reference-point theories nor feedback models are sufficient to describe human expectations in a dynamic market environment. We use an interdisciplinary approach and demonstrate that expectations of...
Persistent link: https://www.econbiz.de/10012611121