• A accountability nas instituições do ensino superior público em Portugal

      Jesus, Maria Antónia Jorge de; Alves, Airtton Robison Fernandes (2013-07-03)
      Mestrado em Contabilidade
    • A Capability-Based Assessment of GVC Competitiveness for the SACU Region

      Pathikonda, Vilas; Farole, Thomas (World Bank, Washington, DC, 2016-03-02)
      The emergence of global value chains
 (GVCs) and their rapid expansion over the past two decades
 has transformed the global trade environment. GVCs involve
 task-based trade across multiple stages of the production
 process that take place across a number of different
 countries, in which multiple inputs and exports of
 intermediate goods and services are necessary to produce a
 final good, which may also be exported. GVC-oriented trade
 is seen to offer significant opportunities for developing
 countries, especially smaller ones, to benefit from global
 integration by changing the nature of competitiveness. With
 competition for GVC investment taking place in a truly
 global market, factor competitiveness relative to other
 countries matters a lot. In this context, the purpose of
 this note is to shed some light for policymakers, in this
 case specifically in the Southern African Customs Union
 (SACU) countries, on where to focus efforts to drive
 competitiveness for GVC participation. This is a
 data-intensive exercise that requires indicators to
 represent underlying capabilities, disaggregated
 international trade data, and finally, a classification of
 which products are likely to be trade within GVCs.
    • A Case for Reforming the Anti-Money Laundering Regulatory Regime: How Financial Institutions’ Criminal Reporting Duties Have Created an Unfunded Private Police Force

      Wilkes, Christopher (Digital Repository @ Maurer Law, 2020-04-15)
      Part I of this Note provides background information outlining the relevant BSA/AML laws that establish financial institutions’ affirmative duties to report financial crimes. Part II analyzes the contours of other laws that create mandatory criminal reporting obligations, including their extent, their underlying justifications, and how stringently government agencies enforce them. Part III demonstrates how financial institutions’ reporting duties are uniquely stringent and punitive compared to those imposed elsewhere in the law, and it questions the justifications of this policy. Lastly, Part IV of this Note argues that the BSA/AML regulatory regime could be reformed to reduce the costs and duties borne by financial institutions without sacrificing the government’s interests in deterring money laundering and ensuring national security. To be clear, this Note does not advocate for the elimination of BSA/AML reporting duties. Rather, it argues that the current BSA/AML regulatory regime would be more consistent with its stated objectives if federal policymakers adopted measures that reduce the disproportionate costs and perverse incentives discussed in this Note.
    • A Case of Whistleblowing in Research

      Sprague, Robert L. (2016-01-08)
    • A Challenge of Economic Statecraft

      Zoellick, Robert B. (World Bank, Washington, DC, 2018-05-02)
      The World Bank Group has sketched six strategic themes to alert us to necessities and opportunities as Fate hurries past. They focus our attention on new development solutions for the poorest countries; states facing breakdown or coming out of conflict; middle income countries, integrating public goods, such as climate change, into our work; opportunity in the Arab world; and continually upgrading our knowledge and learning.The challenge is to take practical steps, now, that require work and will, guided by a strategic outlook. What is more fundamental than seizing the opportunity of a changing global landscape? This is the challenge of economic statecraft.
    • A Changing China : Implications for Developing Countries

      Schellekens, Philip (World Bank, Washington, DC, 2013-05)
      Three decades of rapid growth and
 structural change have transformed China into an
 upper-middle-income country and global economic powerhouse.
 China's transformations over this period wielded
 increasing influence over the development path of other
 countries, either directly through bilateral trade and
 financial flows or indirectly through growth spillovers and
 terms of trade effects. Looking ahead, as China embarks on a
 new phase in its development journey, a phase characterized
 by slower but higher-quality growth, the economic landscape
 facing the developing world is expected to be redefined yet
 again. As China changes, so will its interactions with the
 outside world. China is expected to remain both a market and
 a competitor, but its changes are likely to lead to new
 opportunities for many and new challenges for some. Key
 questions in this respect are: (i) how will the level and
 composition of China's import demand evolve as its
 economy slows and rebalances; (ii) to what extent will the
 presumed out-migration of labor-intensive manufacturing
 materialize and create new opportunities elsewhere; and
 (iii) how quickly will China move up the value chain and
 redefine its competitive advantage in the global
 marketplace? How these uncertain long-term developments
 affect individual countries will depend on differences in
 total supply chain costs, resource availability, and
 innovation capability. As in the past, China's
 transformations are expected to put formidable pressure on
 countries to adapt and reform, requiring both political will
 and entrepreneurial capacity, in a collective race where
 success will be measured against a rapidly moving frontier.
    • A closer look at how emotional intelligence may be used to enhance generic skills development in accounting education

      Brad Potter and Jacqueline Birt; Daff, L; De Lange, P; Jackling, B (Accounting and Finance Association of Australia and New Zealand (AFAANZ) (Carlton, Australia), 2012)
      In spite of the ongoing attention given to generic skills, stakeholders continue to express concerns regarding students' mastery of nontechnical skills. This paper suggests that emotional intelligence needs to be combined with generic skills to achieve the desired attributes that will enhance the employability of accounting graduates. The paper contrasts two often-debated, yet nevertheless accepted constructs, generic skills and emotional intelligence. Generic skills incorporate cognitive and behavioural elements such analytic skills and interpersonal skills. Emotion intelligence addresses understanding and managing one's own emotions and the emotions of others. Employers view emotional intelligence as an influential attribute for a successful accounting career, however many accounting academics have not given emotional intelligence the same attention as generic skill. Juxtaposing constructs of generic skills and emotional intelligence highlights areas of commonality and difference. While the behavioural component of generic skills has a number of commonalities with emotional intelligence there are significant areas of emotional intelligence that are not addressed in the current accounting curricula's focus on generic skills.
    • A closer look at how emotional intelligence may be used to enhance generic skills development in accounting education

      Potter, Brad; Birt, Jacqueline; Daff, Lyn; De Lange, Paul; Jackling, Beverley (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2012)
      In spite of the ongoing attention given to generic skills, stakeholders continue to express concerns regarding students' mastery of nontechnical skills. This paper suggests that emotional intelligence needs to be combined with generic skills to achieve the desired attributes that will enhance the employability of accounting graduates. The paper contrasts two often-debated, yet nevertheless accepted constructs, generic skills and emotional intelligence. Generic skills incorporate cognitive and behavioural elements such analytic skills and interpersonal skills. Emotion intelligence addresses understanding and managing one's own emotions and the emotions of others. Employers view emotional intelligence as an influential attribute for a successful accounting career, however many accounting academics have not given emotional intelligence the same attention as generic skill. Juxtaposing constructs of generic skills and emotional intelligence highlights areas of commonality and difference. While the behavioural component of generic skills has a number of commonalities with emotional intelligence there are significant areas of emotional intelligence that are not addressed in the current accounting curricula's focus on generic skills.
    • A Communitarian Approach to Constructing Accountability and Strategies for Sustainable Abstract Development

      Murugesh Arunachalam; Stewart Lawrence; Martin Kelly; Joanne Locke (Sebelas Maret University, 2007-12-01)
      This paper explores some ideas for expanding the scope of corporate accountability and thereby contemporary practices in corporate social reporting (CSR). Contemporary CSR practices have been criticized for acting as a legitimizing device for profit-seeking entities possibly at the expense of the community. A communitarian correction to CSR practices suggests that accountability to the community is necessary for any accounting aimed at sustainability. The interpretive methodology adopted in this study starts with a set of ideas or “pre-understandings” drawn from extant literature on accountability and communitarian philosophy. These ideas provide a theoretical lens for examining and understanding the participation of the Taupo business, farming and general community in formulating strategies for sustainable development of the Taupo District in New Zealand. Alternating between our pre-understanding and the empirical data, a process known as “fusion of horizons” (Gadamer, 1975) in philosophical hermeneutics, is a means by which theories can be developed. This interpretive study indicates that meaning of accountability can be extended beyond a narrow conventional sense portraying accountability as a process of providing an account. Accountability also involves other dimensions such as moral responsibility, cooperative enquiry, information sharing, transparency and joint responsibility. From a communitarian perspective these dimensions of accountability emphasise the centrality of community and communal values. Accountability for environmental and social issues extends beyond the domain of corporations, and involves community participation.
    • A Comparative Assessment of the Compliance with Human Rights Standards of Anti-Corruption Legislation

      Gruenberg, Christian; Biscay, Pedro (The International Council on Human Rights Policy, 2007-07-28)
      Anti-corruption programs only began to figure on the global public agenda in the late 1980’s and early 1990’s. We find proof of this in the Eighth United Nations Conference on the Prevention of Crime and the Treatment of Offender s, held between the months of August and September 1990, where approval was given to a report with observations, recommendations and measures intended to combat corruption1, in which special emphasis was given to five key areas: a. Criminal regulations for crimes of corruption; b. Administrative mechanisms and rules to prevent corruption and abuse of power; c. Procedures for investigating and punishing corrupt public officials; d. Rules regarding confiscation of funds from corruption; e. Penalties with respect to businesses involved in the cases; f. Policies for personnel trai
    • A comparative study of corporate social responsibility in bangladesh and pakistan

      Welford, R; Naeem, MA (John Wiley & Sons Ltd. The Journal's web site is located at http://www.wiley.com/WileyCDA/WileyTitle/productCd-CSR.htmlUnited Kingdom, 2010-05-31)
      Making a contribution to sustainable development through good corporate social responsibility presents businesses with a challenge, particularly in developing countries. This paper measures the sensitivity to corporate social responsibility amongst businesses operating in Bangladesh and Pakistan through a review of written policies of both listed local firms and multinational corporations operating there. We use the Global Compact supplemented by relevant parts of the Global Reporting Initiative Sustainability Reporting Guidelines to benchmark companies and countries. Significant differences are found between local listed companies and multinational corporations. However, all companies are seen to be failing to engage with many aspects of corporate social responsibility related to sustainable development. Specific deficiencies relate to anti-corruption, gender equality, child labor, community giving and the formal representation of workers. Few differences are found between the approaches taken by companies in Bangladesh and Pakistan. Given the development needs of the region we point to businesses being unwilling or unable to adopt sufficiently robust corporate social responsibility and point to a role for both government and civil society. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.
    • A comparative study of integrated reporting capitals and related financial reporting information

      Pietersen, Marita, Prof.; Makgae, Jeridah (2016)
      M.Com. (International Accounting)
    • A Comparative study of professional accountants' judgements

      Macquarie University. Department of Accounting and Finance; Patel, Chris (Amsterdam ; Oxford : Elsevier JAI, 2006)
      This research monograph is an empirical examination of cultural influences on professional judgments of Australian, Indian and Chinese Malaysian accountants in relation to auditor-client conflict resolution, and whistle blowing as an internal control mechanism
    • A Comparative study of professional accountants' judgements

      Macquarie University. Dept. of Accounting and Finance; Patel, Chris (Amsterdam ; Oxford : Elsevier JAI, 2006)
      Ch. 1. Introduction -- Ch. 2. Literature review -- Ch. 3. Theory development and hypotheses formulation -- Ch. 4. Research method -- Ch. 5. Results : cultural values -- Ch. 6. Results : hypotheses tests -- Ch. 7. Conclusions.
    • A Comparative study of professional accountants' judgements

      Macquarie University. Dept. of Accounting and Finance; Patel, Chris (Amsterdam ; Oxford : Elsevier JAI, 2006)
      Ch. 1. Introduction -- Ch. 2. Literature review -- Ch. 3. Theory development and hypotheses formulation -- Ch. 4. Research method -- Ch. 5. Results : cultural values -- Ch. 6. Results : hypotheses tests -- Ch. 7. Conclusions.
    • A Comparative Study of the Effect of Web-Based Versus In-Class Textbook Ethics Instruction on Accounting Students’ Propensity to Whistle-Blow

      McManus, Lisa; Subramaniam, Nava; James, Wendy (Routledge, 2012)
      The authors examined whether accounting students' propensity to whistle-blow differed between those instructed through a web-based teaching module and those exposed to a traditional in-class textbook-focused approach. A total of 156 students from a second-year financial accounting course participated in the study. Ninety students utilized the web-based module whereas 66 students were instructed through a traditional teaching approach based on ethical problems presented in the textbook. Subsequently, when presented with a whistle-blowing situation, it was found that students exposed to a web-based ethics instruction module were more likely to whistle-blow than those students exposed to a traditional in-class textbook ethics instruction approach.
    • A comparison of generic skills and emotional intelligence in accounting education

      Daff, L; De Lange, P; Jackling, B (American Accounting Association (United States), 2012)
      Embedding generic skills such as communication and teamwork in the accounting curriculum continues to attract attention from stakeholders. In parallel, the business world and more recently some faculty, have recognized and explored the need to incorporate emotional intelligence (EI) in the curriculum. EI is viewed as a desirable quality as it allows accountants to excel in strategic decision making, teamwork, leadership, and client relations. We contend that in the quest to find the best employees, employers have focused on EI, whereas accounting faculty have placed less emphasis on EI skill development and a greater emphasis on generic skills. This paper addresses the need for accountants to have a combination of EI and generic skills. The commonalities and differences between an EI framework and a generic skills framework are identified when the two are juxtaposed. This provides guidance for faculty seeking to develop highly skilled graduates via the development of a range of curriculum resources designed to enhance EI.
    • A comparison of perceived social responsibility standards with perceived social responsibility performance in the Australian banking industry : a stakeholder analysis

      Phillips, William J. (Research Online, 2002-01-01)
      The purpose of this study is to investigate extent to which Australian banking corporations embrace social responsibility. It endeavours to establish the meaning of social responsibility generally and corporate social responsibility (CSR) in particular. In view of the multiple definitions of the concept of ‘social responsibility’ offered by various authors Such.1 Boatright (1993), Freeman (1994), Walters (1977), and Wheeler (1998), the views of power dependent Australian bank stakeholders were solicited to form an operational definition for the study. This created a collective conception of social responsibility as it is applied to Australian banks, allowing corporate social responsibility standards to be established against which perceived social responsibility performance of Australian banks could be compared.