Critical Perspectives on Accounting (1996) 7 , 409 – 435 RECONSIDERING THE ‘‘SOCIAL’’ IN POSITIVE ACCOUNTING THEORY: THE CASE OF SITE RESTORATION COSTS DEAN NEU AND CYNTHIA SIMMONS University of Calgary This paper seeks to challenge the hegemony of positive accounting theory explanations of managerial behaviour. We argue that the decontextualized perspective of positive accounting theory is limiting and that changing the perspective offers a more complete explanation of behaviour. Starting
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How does the International Baccalaureate Diploma Programme promote learning? The International Baccalaureate Diploma programme was established to provide ‘the educational needs of globally mobile students’ (IBO 2012 p.3), allowing them to gain a recognised qualification to allow them access to further education in universities around the world. Beyond these very broad objectives the initial programme was based on three fundamental principles, which outlined the IB’s approach to learning:
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1 The Foundations of International Society 2013-2014 Part I: Politics 2 (International Relations I) Paper organiser: Professor Christopher Hill (POLIS): Room 105, Alison Richard Building Email: cjh68@cam.ac.uk Lecturers: Professor Hill (CH), Dr Elisabetta Brighi (EB), Dr Aaron Rapport (AR) and Dr Stefano Recchia (SR). Aims and Objectives The course aims to introduce students to the subject of International Relations (IR), whose main focus is the nature of politics at the international level. Students
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The Uses and Abuses of Agency Theory in Business Ethics The spectacular corporate scandals and bankruptcies of the past decade have served as a powerful reminder of the risks that are involved in the ownership of enterprise. Unlike other patrons of the firm, owners are residual claimants on its earnings.1 As a result, they have no explicit contract to protect their interests, but rely instead upon formal control of the decision-making apparatus of the firm in order to ensure that their interests
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See discussions, stats, and author profiles for this publication at: https://www.researchgate.net/publication/241730557 Defining Strategic Communication ARTICLE in INTERNATIONAL JOURNAL OF STRATEGIC COMMUNICATION · MARCH 2007 DOI: 10.1080/15531180701285244 CITATIONS READS 112 457 5 AUTHORS, INCLUDING: Kirk Hallahan Betteke van Ruler Colorado State University University of Amsterdam 37 PUBLICATIONS 894 CITATIONS 36 PUBLICATIONS 513 CITATIONS SEE PROFILE
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Copyright © 2005 Stuart Fischoff. All rights reserved. 1 Media Psychology: A Personal Essay in Definition and Purview by Stuart Fischoff, Ph.D. Introduction The subject matter of media psychology is a mother lode of material that psychology has actively mined for decades, but only within the last ten to fifteen years has the enterprise emerged as a distinct and explicit subdivision of psychology. Media psychology found its inspirational roots more than 90 years ago within the discipline
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on the faculty of the University of California, Los Angeles (UCLA) for 18 years. Dr. McLean’s research focuses on the management of information services, the value of IS investments, and career issues for IS professionals. He has published over 125 papers in such journals as Information Systems Research, Journal of Management Information Systems, MIS Quarterly, Management Science, Communications of the ACM, DATABASE, Harvard Business Review, Sloan Management Review, and others; and his coauthored book
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Population and Environment Theodore Panayotou CID Working Paper No. 54 July 2000 Environment and Development Paper No.2 Copyright 2000 Theodore Panayotou and the President and Fellows of Harvard College Working Papers Center for International Development at Harvard University Population and Environment Theodore Panayotou Abstract The past fifty years have witnessed two simultaneous and accelerating trends: an explosive growth in population and a steep increase in resource depletion and environmental
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Population and Environment Theodore Panayotou CID Working Paper No. 54 July 2000 Environment and Development Paper No.2 Copyright 2000 Theodore Panayotou and the President and Fellows of Harvard College Working Papers Center for International Development at Harvard University Population and Environment Theodore Panayotou Abstract The past fifty years have witnessed two simultaneous and accelerating trends: an explosive growth in population and a steep increase in resource depletion
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GLOBALISATION AND HIGHER EDUCATION DEVELOPMENT: A CRITICAL ANALYSIS RUI YANG Abstract – This article sets out to analyse critically the nature of globalisation and how it is affecting higher education. The author first reviews the nature of globalisation, and then examines its international impact on higher education development. He contends that globalisation is predominantly economic, and points out that global exchanges in the economic, cultural and educational domains continue to be unequal
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