Academics and practitioners have criticized management control systems (MCS) and most of them have proposed to improved their functionalities, i.e. to increase their possibilities. However only a few studies have focused on the competencies of the users of these MCS. This paper proposes a...

The objective of this study is to review the manner in which oral histories address the 'problem' of memory, and to use an example from a 2002 oral history project concerning accounting partnerships in New Zealand to illustrate aspects of this problem. Many of the interviewees in 2002 recalled...

Regional circumstances play a crucial role in socio-economic situation of labour market. Its competitiveness depends not only on measurable factors, but also on soft factors. Nowadays more and more researchers and scientists pay their attention to the importance of social capital....

This research investigates the role of financial literacy on initiating and achieving a favorable negotiation outcome in an employment context. With a goal of improving long-term financial well-being, extant research examines whether increasing a person's understanding of basic financial...

This paper investigates the dynamic effects of high-skill individuals on peers by examining the superstar spillovers in the Chinese Super League. Exploiting timing variations in the arrivals of foreign superstars across clubs and the stars' accidental injuries during the 2013 to 2016 seasons, we...

Post-World War II, a significant growth in the representation of females in the workforce emerged, reflecting the significance of the female workforce in the present era. This qualitative research explores distinctive factors associated with female representation at the top levels of cargo...

This article investigates misclassification and antidiscrimination. Misclassification is employers' practice of classifying workers as independent contractors whom the law would categorize as employees. Misclassified workers are exempt from most federal antidiscrimination statutes, unless they...

Spanish Abstract: La presente investigación se basa en los datos correspondientes a 93 trabajadores del Centro Interdisciplinario de Investigación para el Desarrollo Integral Regional Unidad Durango (CIIDIR), donde se evaluó la eficacia del líder desde la percepción del subordinado de...

Research regarding child support typically focuses on the effects of child support awards and its underlying principles within child support models. However, researchers have invested little effort in the analysis of child support guideline comparisons or in the development of analyses to...

This paper extends the accounting academic literature on pension funding strategy by looking at a more recent data set, directly examining contributions to defined benefit pension plans, and considering the effect of changing economic conditions over time on pension plan funding. I find that the...