Cost accounting: creating value for management
In: The Irwin series in undergraduate accounting
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In: The Irwin series in undergraduate accounting
In: Qualitative report: an online journal dedicated to qualitative research and critical inquiry
ISSN: 1052-0147
The Cognitive-Experiential Tri-Circle is a model developed by the author to explain the relationship between conducting field research and reflecting on beliefs, including spiritual beliefs. His sample included graduate students, faculty, and friends of the university who participated in field research trips to Cuba through Loyola University Chicago. The basic assumption of the model is that "self," "beliefs," and "experience" are related in such a way that "depth" applies to each equally in a field research experience. Depth of experience for the self leads to depth of belief for the self . Reflection tools that encourage depth of belief for the self lead to depth of experience for the self. The author designed a particular method for processing or "reflection" which he used with participants on these trips. He al so discusses at length the philosophical issues involved in this topic. The paper concludes that the processing method was effective and that the model is applicable to field research experiences.
In: A journal of church and state: JCS, Band 58, Heft 2, S. 383-385
ISSN: 2040-4867
In: Journal of church and state: JCS, Band 58, Heft 2, S. 383-385
ISSN: 0021-969X
In: Journal of hate studies, Band 11, Heft 1, S. 197-211
ISSN: 1540-2126
The reality of vendettas, and violent responses against real or supposed breaches of personal or familial honor, marked the landscape of Europe during the early modern period, from nautical expansion, which began in 1450, through the French Revolution in the 1790s. In particular, in cultures identified as Mediterranean, as described as a discrete cultural archetype by historian Fernand Braudel (1972), specific societies held codes of honor and "face," the term used to designate a personal appearance that reflected a status of inner dignity and exterior relations. Subsequently, violent out- breaks resulted from attempts to return honor, good face, and the respective social and familial relations. As important protagonists in early modern life, the Jesuits found themselves involved in the important the effort to "save face" and to eradicate the hatred that resulted in the accusations against personal or familial honor. This study examines how members of the Society of Jesus worked toward the eradication of hatred and why this effort may be identified as an extension of the Jesuit's fundamental identity. In order to understand why the Jesuits involved themselves in the eradication of hatred caused by retaliations, vendettas, and other violence related to saving face, this work will first explore the significance of honor in early modern Mediterranean society.
In: Issues in accounting education, Band 15, Heft 2, S. 335-346
ISSN: 1558-7983
This article examines the "journey" of management accounting education over the past 50 years, evaluates the state of the field today, and presents my personal observations about teaching approaches. I observe that we have seen a substantial addition of management accounting courses to business school curricula, and changes in what was conventionally known as "cost accounting" courses, over the past 50 years. In recent years, innovative topics have come primarily from practice and from empirical research about practice. The introduction of these innovations into courses, and the expansion of management accounting in business school curricula, has resulted in a field that is alive and well in academia. The future demand for management accounting courses may be in some jeopardy, however, because students might not see good job opportunities in management accounting. Management accounting educators must address these problems to avoid enrollment declines in management accounting. The way we teach management accounting can increase the value of our students and mitigate possible enrollment declines. By focusing on problem-solving skills and the organizational context of decisions, rather than the "facts" of management accounting methods, we can educate students to be creative problem solvers who add substantial value to their organizations.
In: Environmental claims journal, Band 3, Heft 1, S. 41-63
ISSN: 1547-657X
In: Social enterprise journal, Band 17, Heft 1, S. 1-19
ISSN: 1750-8533
Purpose
This paper aims to explore the barriers facing social enterprise-led community energy projects in Vietnam, to understand the barriers and enablers of social innovation in transitioning economies. In doing so, this paper seeks to identify whether the Vietnamese ecosystem is conducive to sustainable community energy projects and social innovation more broadly.
Design/methodology/approach
This paper used a qualitative, case study-based methodology to explore institutional barriers to social innovation in the context of three community-led energy projects in Northern Vietnam. Interviews and focus groups were undertaken with 17 individual stakeholders within or engaged with the three case studies. The qualitative data used was analysed using constant comparative method, a method of analysis based in grounded theory that allows for iterative analysis of the data gathered.
Findings
Social enterprises and their beneficiaries are reliant on their ability to network, but with the Vietnamese government actively involved in the markets, there are significant barriers standing in the way of these networking opportunities. Communities with little political capital are alienated from state institutions, whereas enterprises that offer alternative solutions to governmental priorities are seen as competitors by political agents.
Originality/value
Applying Granovetter's theory of "embeddedness" and Herold et al.'s (2019) and Popov et al.'s (2016) theories on institutional centrality and power distribution, this paper seeks to add to our understanding on the impact large, hegemonic institutions can have on the networking ability of social enterprises and their beneficiaries.
Purpose: This paper aims to explore the barriers facing social enterprise-led community energy projects in Vietnam, to understand the barriers and enablers of social innovation in transitioning economies. In doing so, this paper seeks to identify whether the Vietnamese ecosystem is conducive to sustainable community energy projects and social innovation more broadly. Design/methodology/approach: This paper used a qualitative, case study-based methodology to explore institutional barriers to social innovation in the context of three community-led energy projects in Northern Vietnam. Interviews and focus groups were undertaken with 17 individual stakeholders within or engaged with the three case studies. The qualitative data used was analysed using constant comparative method, a method of analysis based in grounded theory that allows for iterative analysis of the data gathered. Findings: Social enterprises and their beneficiaries are reliant on their ability to network, but with the Vietnamese government actively involved in the markets, there are significant barriers standing in the way of these networking opportunities. Communities with little political capital are alienated from state institutions, whereas enterprises that offer alternative solutions to governmental priorities are seen as competitors by political agents. Originality/value: Applying Granovetter's theory of "embeddedness" and Herold et al.'s (2019) and Popov et al.'s (2016) theories on institutional centrality and power distribution, this paper seeks to add to our understanding on the impact large, hegemonic institutions can have on the networking ability of social enterprises and their beneficiaries.
BASE
In: Journal of gay & lesbian issues in education: an international quarterly devoted to research, policy, and practice, Band 4, Heft 3, S. 79-111
ISSN: 1541-0870