Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Christian Mastilak"'
Publikováno v:
Advances in Accounting Education
Autor:
Christian Mastilak
Publikováno v:
SSRN Electronic Journal.
This article presents a two-part classroom exercise that requires students first to identify their source of moral authority, and second to use that moral authority to make a moral judgment, establish moral intent, and engage in moral behavior [Jones
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dde225ee390578fec6a2e1abf01b871d
https://doi.org/10.2139/ssrn.3473987
https://doi.org/10.2139/ssrn.3473987
Commentators have claimed that business schools encourage unethical behavior by using economic theory as a basis for education. We examine claims that exposure to agency theory acts as a self-fulfilling prophecy, reducing ethical behavior among busin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::df3ab57ec4f68daa13a2c47415a1dce3
https://doi.org/10.1108/s1574-076520180000021007
https://doi.org/10.1108/s1574-076520180000021007
Publikováno v:
Issues in Accounting Education. 30:251-274
In this paper we discuss the challenges of teaching U.S. GAAP and IFRS side by side. We then focus on one particular challenge of teaching both the more detailed U.S. standards and the less specific IFRS: the likelihood that students will “anchor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6c2fd8e09d955ac18473d2fcd98f23b8
https://doi.org/10.2308/iace-51162
https://doi.org/10.2308/iace-51162
Publikováno v:
Financial Analysts Journal. 68:17-21
In the wake of the recent financial crises, corporations, accounting firms, and regulatory bodies are debating the design of new regulations to improve the integrity of publicly available financial information. Contrary to the positions of the FASB a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8bb95d7b059919d75641cd8570b76b57
https://doi.org/10.2469/faj.v68.n3.6
https://doi.org/10.2469/faj.v68.n3.6
Autor:
M. Christian Mastilak
Publikováno v:
Journal of Education for Business. 87:48-51
Millennial students often possess characteristics at odds with typical lecture-based approaches to introductory accounting courses. The author introduces an approach for reaching millennial students early in introductory accounting courses in ways th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f175c0ea23fe6f6663eea050d6dac87d
https://doi.org/10.1080/08832323.2011.557102
https://doi.org/10.1080/08832323.2011.557102
Autor:
M. Christian Mastilak
Publikováno v:
The Accounting Review. 86:1709-1729
Managers must understand relations among costs in order to make decisions. Prior literature assumes managers' use of cost accounting system output is affected by the information coming from the system, but not by the design of the cost system itself.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5ced63099b5b9c40c54b33201d94ab9e
https://doi.org/10.2308/accr-10103
https://doi.org/10.2308/accr-10103
Autor:
Matthew Christian Mastilak
Publikováno v:
Accounting, Auditing & Accountability Journal. 31:747-747
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::51718c94c242cf83cc97f3ffff04ef4f
https://doi.org/10.1108/aaaj-06-2016-2585
https://doi.org/10.1108/aaaj-06-2016-2585
Publikováno v:
SSRN Electronic Journal.
Authors have claimed that economics theory acts as a self-fulfilling prophecy, causing those who study it to become more like "economic actors," seeking to maximize their own wealth at the expense of others. Such authors claim that economic theory th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3b7cc663417f8dd2fb39a35d6da5bf90
https://doi.org/10.2139/ssrn.2312557
https://doi.org/10.2139/ssrn.2312557
This paper describes a series of cross-curricular exercises intended to introduce students to specific differences between US GAAP and IFRS, while also helping students understand how US GAAP and IFRS differently answer broader fundamental questions
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6dedf8e1d5cda991ba933097bb671e5b
https://doi.org/10.1108/s1085-4622(2012)0000013018
https://doi.org/10.1108/s1085-4622(2012)0000013018