Advances in Accounting Education is a high-quality publication of both empirical and non-empirical research that investigates vital matters within teaching, learning, and curriculum development. By focusing on these topics, this series works to support the improvement of accounting programs at
colleges and universities, as well as fostering innovative discussion and significant contributions to faculty development.
This 25th volume features 13 peer-reviewed papers surrounding four themes: curriculum and pedagogical innovations, faculty reflections on teaching accounting during the COVID-19 pandemic, research on passing professional exams in accounting, and historical underpinnings and the choice of taxation as
an area of specialization.
Faculty with an interest in accounting education as well as accounting program administrators should find all four themes to be highly informative and interesting. Some practitioners and regulators in the accounting profession may also find useful policy-related nuggets in Volume 25.
Advances in Accounting Education is a high-quality publication of both empirical and non-empirical research that investigates vital matters related to teaching, learning, and curriculum development. By focusing on these topics, the series supports the improvement of accounting programs at colleges
and universities, and fosters innovative discussion and significant contributions to faculty development.
This 26th volume features 14 peer-reviewed papers surrounding four themes: capacity building and governance; curriculum and pedagogical innovations; educational tax cases and tax literacy; information technology and the curriculum. Authors explore empirical evidence on topics such as degree type and
CPA exam performance, to the link between tax literacy and business experience of college students. A review of published pedagogical tax cases offers insights into their various characteristics. Finally, Volume 26 closes with a theme that explores specific ideas for incorporating new information
technology developments into the accounting curriculum.
Faculty with an interest in accounting education as well as accounting program administrators should find all four themes to be highly informative and interesting. Some practitioners and regulators in the accounting profession may also find useful policy-related nuggets in Volume 26.
Ownership and decision-making are key issues in the economic restructuring taking place as economies struggle to emerge from the Great Recession, and technological change and globalization continue to place new demands on workers and firms. Corporate, labor, and policy leaders are increasingly
recognizing the potential role of employee ownership, cooperatives, profit sharing, and other ways in which employees directly participate in decision-making and financial performance. This volume contains cutting-edge research on the causes and effects of financial and decision-making
participation, including results from the United States, European Union, Russia, India, and Basque area of Spain, along with a unique laboratory experiment to probe the real-world findings. Along with consideration of standard economic outcomes are studies that examine job satisfaction in the
largest U.S. worker cooperative, and firm survival among cooperatives and ESOP companies. In addition, there are theoretical and thought pieces on the meaning and value of employee ownership in a rapidly changing world economy.
Environment management and protection are top global priorities. Between cyclones affecting more than 2.6 million people across Mozambique, Malawi and Zimbabwe, and tornadoes ripping through the Mid-West in the United States, climate change is front and centre in the public mind. The six papers
in this volume of Advances in Environmental Management and Accounting provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa. Despite one of the UN's Sustainable Development Goals (SDGs) being Climate Action, very little
is known about environmental accounting and management practices in Africa. Including research based on South Africa and Nigeria, two of the largest contributors to greenhouse gas emissions, the research here is a significant contribution to understanding these practices.
This volume asks: how useful is environmental and social information to regulators, investors, financial institutions and practitioners? To what extend do food producers report on their water use given that water shortage is among the top 10 global risks? What influences the adoption of
environmental management techniques? How do different environmental management practices affect the financial performance of Small and Medium-Sized enterprises? Are environmental management and reporting regulations complied with and if not why?
Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and
timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further,
accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied,
as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.
Law and economics research has had an enormous impact on the laws of contracts, torts, property, crimes, corporations, and antitrust, as well as public regulation and fundamental rights.
The Law and Economics of Patent Damages, Antitrust, and Legal Process examines several areas of important research by a variety of international scholars. It contains technical papers on the appropriate way to estimate damages in patent disputes, as well as methods for evaluating relevant markets
and vertically integrated firms when determining the competitive effects of mergers and other actions. There are also papers on the implication of different legal processes, regulations, and liability rules on consumer welfare, which range from the impact of delays in legal decisions in labour cases
in France to issues of criminal liability related to the use of artificial intelligence.
This volume of Research in Law and Economics is a must-read for researchers and professionals of patent damages, antitrust, labour, and legal process.
Do you want to see your wealth grow?
If so, then this easy-to-read guide that focuses on alternative investments - hedge funds, private equity, real estate, commodities, and infrastructure - is just for you.
The fourth book in The H. Kent Baker Investments Series attempts to remove some of the mystery surrounding these investments so that you can determine whether any of these are right for you. If you're willing to gain the necessary knowledge, you may be able to build long-term wealth by taking
advantage of the benefits that each investment has to offer.
The Savvy Investor's Guide to Building Wealth Through Alternative Investments is written for investors familiar with traditional investments but with limited knowledge of alternative assets and strategies.