In the wake of the ``third wave'' of democratization, scholars and practitioners were optimistic regarding the ease with which countries could adopt democratic norms and institutions. However, after four decades of democracy, many competitive regimes have not improved government probity or developed strong forms of accountability. Levels of economic and...
Purpose This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through nudging by researchers in their preamble before interviews begin.
Design/methodology/approach There were two groups of comparable respondents. Each group received a different preamble to the same...
The Accounting Education Change Commission (AECC) is
a consortium of concerned accounting professionals and
accounting educators that advocates the redesigning of
accounting curriculums in higher education. Traditionally
accounting programs have focused on the technical aspects
of the profession. Although technical competence is
necessary for the profession, the AECC urges accounting...
This dissertation delves into understanding, characterizing, and addressing dataset shift in deep learning, a pervasive issue for deployed machine learning systems. Integral aspects of the problem are examined: We start with the use of counterfactual explanations in order to characterize the behavior of deep reinforcement learning agents in visual input...
Purpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations...
Clean cooking technologies and fuels have been cited as a viable way to slow climate change and reduce the health and environmental impacts associated with traditional cooking devices used by 40% of the world. While engineers in the Design for Development sector have created hundreds of stove designs that perform...
There is significant interest in self-regulation as an alternative to command and control techniques. (Black 1996) Self-regulation is thought to be more efficient and expert and hence more effective than traditional approaches. Interest in alternative fishing regulatory styles such as self-regulation has been fuelled by the perception that command and...
Many firms start off as small family businesses which are controlled through the culture imprinted on employees by the founder. As the business grows, family owners and the executives that they hire, face a dilemma – how do they manage the trade-off between wanting to control the business in order...
The objective of this research is to examine capital market determinants and implications associated with voluntary sustainability disclosures and the extent to which the informativeness of disclosure innovations differs based on given attributes of the financial disclosure and overall information environment.
In determining the quantity of financial information to disclose,...