The Teacher-Student Relationship in Secondary School: Insights from excluded students
In: British journal of sociology of education, Band 20, Heft 4, S. 465-482
ISSN: 1465-3346
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In: British journal of sociology of education, Band 20, Heft 4, S. 465-482
ISSN: 1465-3346
In: British journal of sociology of education, Band 20, Heft 4, S. 545-561
ISSN: 1465-3346
In: Social policy report, Band 13, Heft 4, S. 1-23
ISSN: 2379-3988
In: Labour & industry: a journal of the social and economic relations of work, Band 10, Heft 2, S. 147-168
ISSN: 2325-5676
In: Labour & industry: a journal of the social and economic relations of work, Band 10, Heft 2, S. 33-51
ISSN: 2325-5676
In: Labour & industry: a journal of the social and economic relations of work, Band 10, Heft 2, S. 9-31
ISSN: 2325-5676
In: Labour & industry: a journal of the social and economic relations of work, Band 10, Heft 2, S. 169-182
ISSN: 2325-5676
In: Labour & industry: a journal of the social and economic relations of work, Band 10, Heft 2, S. 53-73
ISSN: 2325-5676
In: Labour & industry: a journal of the social and economic relations of work, Band 10, Heft 2, S. 75-100
ISSN: 2325-5676
In: Labour & industry: a journal of the social and economic relations of work, Band 10, Heft 2, S. 129-146
ISSN: 2325-5676
In: Labour & industry: a journal of the social and economic relations of work, Band 10, Heft 2, S. 101-127
ISSN: 2325-5676
In: Artha Vijnana: Journal of The Gokhale Institute of Politics and Economics, Band 41, Heft 4, S. 315
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 26, Heft 2, S. 133-162
ISSN: 2327-4468
This study compares organized labor's reactions to changing management rhetorics as these rhetorics surrounded accounting- based incentive plans, including profit sharing. Results suggest that labor's perceptions of profit sharing changed dramatically from the 1900–1930 period to post-World War II. The shift, in turn, prompts an exploration of two research questions: (1) how and why did the national labor discourse around the management rhetoric and its emphasis on accounting information change, and (2) how did this change render unions more governable in their support for accounting-based incentive plans?
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 26, Heft 2, S. 35-64
ISSN: 2327-4468
Using an environmental contingency approach, Johnson and Kaplan [1987] argued that virtually all management accounting practices used at the time of their study had been developed by 1925 in response to increased uncertainty caused by geographical expansion and large-scale operations. During the 1821 to 1860 subperiod, the Hudson's Bay Company had significant uncertainty which was largely a result of the dynamic environment of its fur-trade operation. Consequently, it should have developed management accounting practices in response to uncertainty. Moreover, the management accounting practices should have been less extensive in the subperiods before and after 1821 to 1860, as these subperiods had less uncertainty. The Company's accounting and related records were examined for 1670 to 1914, and provided evidence to support the contention of Johnson and Kaplan that management accounting practices evolved positively with uncertainty.
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 26, Heft 2, S. 89-131
ISSN: 2327-4468
Institutional efforts in the U.S. to develop a conceptual framework for business enterprises can be traced to the Paton and Littleton monograph in 1940 and later to the two Accounting Research Studies by Moonitz and Sprouse in 1962–1963. A committee of the American Accounting Association issued an influential report in which it advocated a "decision usefulness" approach in 1966, which was carried forward in 1973 by the report of the American Institute of CPAs' Trueblood Committee. All of this laid the groundwork for the conceptual framework project of the Financial Accounting Standards Board (FASB), which published six concepts statements between 1978 and 1985. A seventh concepts statement is likely to be published in 2000. It is still not clear how the FASB's conceptual framework has influenced the setting of accounting standards, and some academic commentators are skeptical of the usefulness of all normative conceptual framework projects.