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Full-Text Articles in Business
The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan
The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan
The North American Accounting Studies
There is a mandate for business educators to cultivate Global Mindset in their students. In the accounting discipline, employers explicitly state that they seek job candidates who demonstrate a Global Mindset. To many educators in the U.S., developing Global Mindset in their students is a bewildering challenge because their own Global Mindset may be weak in some aspects, and widely used accounting textbooks fall short in presenting ideological, socio-political, and cultural perspectives alternative to that of Anglo-American capitalism. This study surveyed accounting educators from U.S. institutions to evaluate their Global Mindset, identify common weaknesses in their Global Mindset, and provide …
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
Journal of Athlete Development and Experience
NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL). The purpose of this article is to “educate” athletes on the new NIL rules in financial literacy. With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. This article results in a detailed introduction to the applicable federal tax rules regarding NIL income for athletes to stay in compliance with those laws. From understanding NIL income, to how the tax formula works, what tax forms apply, and what taxes may be due, this article provides a comprehensive toolkit …
Evaluation Approach For An Effective Blockchain Implementation In An Accounting Environment, Angel R. Otero, Ryan P. Fink
Evaluation Approach For An Effective Blockchain Implementation In An Accounting Environment, Angel R. Otero, Ryan P. Fink
Communications of the IIMA
Blockchain has the potential to revolutionize accounting transactions in the same way the Internet revolutionized the collection and dissemination of information. Nonetheless, like the Internet, blockchain technology is a double-edged sword offering tremendous benefits but also drawbacks. The literature points to inadequacies in blockchain implementations, particularly when evaluating and selecting controls to help ensure an effective blockchain implementation in organizations. This research develops an approach that not only addresses the inadequacies identified in the literature, but also prompts organizations to a more precise evaluation and selection of controls to achieve effective blockchain implementation. The approach uses Desirability Functions to quantify …
Microfinance And The Role Of Accounting In Supporting Family-Resilience-Based Women’S Empowerment, Desi Adhariani
Microfinance And The Role Of Accounting In Supporting Family-Resilience-Based Women’S Empowerment, Desi Adhariani
The Qualitative Report
This action research aims to explore the issues of microfinance and women’s empowerment in urban Indonesia, and the role of accounting on the issues. Drawing on critical accounting theory, this study employs feminism and empowerment theory based on Foucault’s work to investigate the activities of female micro-entrepreneurs who are members of a Sharia cooperative. The study was conducted using an action research method for eight months with observation and interviews with 40 female micro-entrepreneurs. It is found that the lending scheme applied in the cooperative follows the principle of family resilience. In this context, the empowerment is not aimed at …