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Full-Text Articles in Business

Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams Aug 2028

Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams

Colin C Williams

When explaining and tackling the undeclared economy in Central
and Eastern Europe, participants have been conventionally viewed
as rational economic actors. They engage in undeclared work
when the benefits outweigh the costs. Participation is thus
deterred by increasing the sanctions and/or probability of being
caught. Recently, however, an alternative social actor approach
has emerged which views participants as engaging in undeclared
work when their norms, values and beliefs (i.e. citizen morale) do
not align with laws and regulations (i.e. state morale). Here, therefore,
initiatives to develop greater symmetry between civic and
state morale are pursued. To evaluate ...


Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams Jan 2019

Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams

Colin C Williams

This report is part of the project SHADOWSwhich aims to investigate the effectiveness of different policy measures in reducing undeclared work. As such, the project evaluates not only the effectiveness of using a rational economic actor approach (that tackles undeclared work by ensuring that the payoff from undeclared work is outweighed by the costs), and a social actor approach (grounded in a view that undeclared work arises when tax morale is low), but also analyses the interaction effects (between deterrents and tax morale, and vertical and horizontal trust) in various contexts. This report focuses on the social actor approach ...


Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Background Paper For The European Platform On Tackling Undeclared Work Seminar, Colin C. Williams Jan 2019

Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Background Paper For The European Platform On Tackling Undeclared Work Seminar, Colin C. Williams

Colin C Williams

This background paper briefly sets out the prevalence of undeclared work in the agricultural sector in the European Union and the approaches and tools available for tackling such work, with a focus upon horticulture and undeclared seasonal workers. The intention is to stimulate the thoughts of participants attending the European Platform Tackling Undeclared Work seminar on “Tackling undeclared work in the agricultural sector: with a focus upon seasonal workers and horticulture” (to be held in Brussels on January 24th 2019) on potential policy which could be adopted to transform undeclared work into declared work in the agricultural sector, especially with ...


Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians Jan 2019

Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: Academy member spotlight on Robert H. Colson, photos from Annual Business meeting and ice cream social at the American Accounting Association Annual Meeting in Chicago, In memorium: former director of AAH Alabama Corporation Robert Kee, Zeff and Camfferman publish new book on formation of international accounting standards, awards presented


Accounting Historians Journal On Scopus, Academy Of Accounting Historians Jan 2019

Accounting Historians Journal On Scopus, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: Academy member spotlight on Gary Spraakman, New shipments of materials at University of Mississippi Library, Voices of Experience Series interview with Barbara D. Merino, call for award nominations


Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians Jan 2019

Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: Academy member spotlight on Prof. Mikhail I. Kuter, In memorium: life member Robert W. Gibson, In memorium: George Roudebush Catlett, award winners for 2014


Academy Member Spotlight: Prof. Guo Daoyang, Academy Of Accounting Historians Jan 2019

Academy Member Spotlight: Prof. Guo Daoyang, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: President's message, call for award nominations, report on Accounting History Symposium in Parma, Italy (November 29, 2013), Academy donates books to University of Mississippi Library's Archives and Special Collections.


Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians Jan 2019

Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: New publications committee created, McCollum-Oldroyd receives 2013 Hourglass Award, and other award recipients, interview with Dale Flesher (Voice of Experience Series)


Two New Aah Awards; Academy Website Moves To New Web Platform, Academy Of Accounting Historians Jan 2019

Two New Aah Awards; Academy Website Moves To New Web Platform, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes PhD syllabus of seminar in Accounting History, report from the Fifth Accounting History Meeting of the Accounting History Commission (November 9, 2012) in Lisbon, Portugal, the 18th Conference on Accounting and Management History (March 27-29, 2013) in La Rochelle, France, calls for papers


Report On The 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 2012, Academy Of Accounting Historians Jan 2019

Report On The 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 2012, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: World Congress PhD Seminar on Conducting and Critiquing Research in Accounting History, report on the third Accounting History International Emerging Scholars' Colloquium (3AHIESC), minutes from the Academy Business meeting in Washington, D. C. (Aug. 5, 2012)


Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians Jan 2019

Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians

The Accounting Historians Notebook

Also includes: interview with Richard Vangermeersch, calls for papers, calls for nominations


News Release: Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984; Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984, Academy Of Accounting Historians Jan 2019

News Release: Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984; Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


History In Print [1981, Vol. 4, No. 1], Academy Of Accounting Historians Jan 2019

History In Print [1981, Vol. 4, No. 1], Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Poetry From Peele; Academy Thanks Donors, James Peele Jan 2019

Poetry From Peele; Academy Thanks Donors, James Peele

The Accounting Historians Notebook

No abstract provided.


Honesty And The Accounting For Petty Cash: Four Score And Ten Years Ago, S. Paul (Samuel Paul) Garner (1910-) Jan 2019

Honesty And The Accounting For Petty Cash: Four Score And Ten Years Ago, S. Paul (Samuel Paul) Garner (1910-)

The Accounting Historians Notebook

This short human interest item appeared in The Three Banks Review (Edinburgh, Scotland) for December, 1979, in an article by R. N. Forbes, entitled ((The Poetry of Banking." It concerns a poet-banker named Robert W. Service (1874-1958), who joined the staff of the Commercial Bank of Scotland at the age of 14, in the year 1889 (salary 20 pounds per year: about $96 U.S.). He was soon placed in charge of the office stamp fund: a variety of petty cash. As explained by Mr. Forbes (pages 58-59).


Inventories And Investment Values -- One Century Ago, Kenneth Oswald Elvik (1930-) Jan 2019

Inventories And Investment Values -- One Century Ago, Kenneth Oswald Elvik (1930-)

The Accounting Historians Notebook

No abstract provided.


Accounting Odyssey, B. G. Harrison Jan 2019

Accounting Odyssey, B. G. Harrison

The Accounting Historians Notebook

In the fall 1980 edition of the Accounting Historians Notebook, Professor Louis Goldberg gave an affirmative answer to the question "Did Accounting Antedate Writing?" which had been raised in the Spring issue. He cited the work of Professor V. Gordon Childe to show that the original need for accounting records led to the invention of the earliest system of writing. May I suggest that there is a sequel to this already remarkable discovery, for it appears that accounting also contributed significantly to the development of more sophisticated systems of writing similar to those in use today.


Availability Of More International Congress Papers, Academy Of Accounting Historians Jan 2019

Availability Of More International Congress Papers, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Report On Taxonomy And Bibliography, Academy Of Accounting Historians. Committee On Taxonomy And Bibliography Jan 2019

Report On Taxonomy And Bibliography, Academy Of Accounting Historians. Committee On Taxonomy And Bibliography

The Accounting Historians Notebook

The Charge to the Committee is as follows: (1) To establish a workable and complete taxonomy for the subject of accounting history; (2) To determine significant publications that should be included under each of the taxonomic groups; (3) To investigate the feasibility of devising a computer program to encompass a continuously up-dated bibliography by taxonomic group; (4) To periodically attempt to publish such a bibliography.


Accounting History As A Worthwhile Study, William T. (William Threipland) Baxter (1906-2006) Jan 2019

Accounting History As A Worthwhile Study, William T. (William Threipland) Baxter (1906-2006)

The Accounting Historians Notebook

The following article is a transcription of Professor Baxter's comments at the banquet at the Third International Congress of Accounting Historians held in August, 1980.


Calls For Papers And Other Announcements; Accounting Historians Notebook: Call For Papers; Global History Of Accounting, Financial Reporting And Public Policy: Europe; Academy Of Accounting Historians 2011 Research Conference; Before And After Luca Pacioli: Call For Papers And Provisional Program; Accounting History Call For Research Proposals; Accounting History Review Conference: Announcement And Call For Papers; Accounting Renaissance: International Accounting Conference; 13th World Congress Of Accounting Historians: Call For Papers; Accounting History: The Seventh Accounting History International Conference; Call For Nominations: The Academy Of Accounting Historians Thomas J. Burns Biographical Research Award; Call For Nominations: The Academy Of Accounting Historians Hourglass Award; Call For Nominations: The Academy Of Accounting Historians Margit F. And Hanns-Martin Schoenfeld Scholarship; Call For Nominations: The Academy Of Accounting Historians Life Membership Award; Call For Nominations: The Academy Of Accounting Historians 2011 Vangermeersch Manuscript Award; Innovation In Accounting History Education Award Call For Nominations: The Academy Of Accounting Historians; Call For Editor: Applicants Sought For Editor(S) Of The Accounting Historians Journal, Academy Of Accounting Historians Jan 2019

Calls For Papers And Other Announcements; Accounting Historians Notebook: Call For Papers; Global History Of Accounting, Financial Reporting And Public Policy: Europe; Academy Of Accounting Historians 2011 Research Conference; Before And After Luca Pacioli: Call For Papers And Provisional Program; Accounting History Call For Research Proposals; Accounting History Review Conference: Announcement And Call For Papers; Accounting Renaissance: International Accounting Conference; 13th World Congress Of Accounting Historians: Call For Papers; Accounting History: The Seventh Accounting History International Conference; Call For Nominations: The Academy Of Accounting Historians Thomas J. Burns Biographical Research Award; Call For Nominations: The Academy Of Accounting Historians Hourglass Award; Call For Nominations: The Academy Of Accounting Historians Margit F. And Hanns-Martin Schoenfeld Scholarship; Call For Nominations: The Academy Of Accounting Historians Life Membership Award; Call For Nominations: The Academy Of Accounting Historians 2011 Vangermeersch Manuscript Award; Innovation In Accounting History Education Award Call For Nominations: The Academy Of Accounting Historians; Call For Editor: Applicants Sought For Editor(S) Of The Accounting Historians Journal, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Accounting History Conferences Selected Accounting History Presentations, Academy Of Accounting Historians Jan 2019

Accounting History Conferences Selected Accounting History Presentations, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Other Accounting History Publications In Selected Journals, Academy Of Accounting Historians Jan 2019

Other Accounting History Publications In Selected Journals, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Accounting History Journals Contents For 2010, Academy Of Accounting Historians Jan 2019

Accounting History Journals Contents For 2010, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Chance To Publicize Accounting History: Killer Colt: Murder, Disgrace, And The Making Of An An American Legend By Harold Schechter: Book Review, Richard G.J. Vangermeersch Jan 2019

Chance To Publicize Accounting History: Killer Colt: Murder, Disgrace, And The Making Of An An American Legend By Harold Schechter: Book Review, Richard G.J. Vangermeersch

The Accounting Historians Notebook

No abstract provided.


Sydney School Of Accounting: 50th Anniversary, Frank L. Clarke Jan 2019

Sydney School Of Accounting: 50th Anniversary, Frank L. Clarke

The Accounting Historians Notebook

No abstract provided.


Accounting Historians Journal Selected For Jstor, Academy Of Accounting Historians Jan 2019

Accounting Historians Journal Selected For Jstor, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Esteban Hernandez Esteve Inducted Into The Royal Academy Of Spanish Doctors, Academy Of Accounting Historians Jan 2019

Esteban Hernandez Esteve Inducted Into The Royal Academy Of Spanish Doctors, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


In Memoriam: Professor Iaroslav V. Sokolov, Vyacheslav Y. Sokolov Jan 2019

In Memoriam: Professor Iaroslav V. Sokolov, Vyacheslav Y. Sokolov

The Accounting Historians Notebook

No abstract provided.


Summary Of Survey Results On Academy Future Strategy And Initiatives, Gregory B. Waymire Jan 2019

Summary Of Survey Results On Academy Future Strategy And Initiatives, Gregory B. Waymire

The Accounting Historians Notebook

No abstract provided.