Purpose This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation would enable convergence with ...

This study examines the managerial sensemaking process around business models. Drawing on fieldwork, this study introduces a model to describe how managerial sensemaking occurs around business model development and use. ...

In South Auckland, New Zealand, we surveyed under three hundred Sikhs on how they used their internet-connected mobile phones to gather and share news on the 2019 Punjab elections. Survey participants identified “Punjab ...

The Chinese poll tax was introduced in English-speaking countries, including Australia, Canada, New Zealand, and the United States, during the nineteenth century. Though this tax was justified on social and economic grounds, ...

Higher education institutions have undergone massive changes, which leads to a greater focus on accountability, effectiveness, and efficiency. Hence, institutional staff face heightened burdens due to external and internal ...

Purpose: The purpose of this study is to synthesise the prior literature on strategy maps to develop a practitioner’s guide to the design of strategy map frameworks. Robert Kaplan and David Norton introduced the strategy ...

Research suggests that not only are perceptions of accounting and accountants very negative, but that they may also be inaccurate and difficult to change. There is growing concern that these perceptions are discouraging ...

No abstract.

Using data from a large-scale randomized controlled trial conducted in Danish job centers, this paper investigates the effects of activating sick-listed workers on subsequent labour market outcomes. Comparing treated and ...

We study dynamic general equilibrium models where capital is traded in frictional markets featuring liquidity considerations. Gains from trade arise from ex ante heterogeneity: some firms are better at investment, so they ...