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Diversity and Equity in Accounting

Emerging Issues, Challenges and Opportunities

&lt;p&gt;Diversity, equity and inclusion: a bibliometric literature review.- &amp;nbsp;Diversity as determinant of firm performance: a literature review.- The Reporting of Diversity, Equity, and Inclusion by nonprofit organizations. First evidence from the literature.- Diversity, equity and inclusion practices in family firms: a review of the literature.- Diversity and equity disclosure in corporate reporting Diversity, Equity and Inclusion in Environmental Social and Governance disclosure: an empirical analysis of governance determinants.- &amp;nbsp;Are The European Sustainability Reporting Standards effective to fight modern slavery risk?.- Social equity reporting and practices in local governments. Findings from a pilot case study.- &amp;nbsp;Assessing Italian B-Corps commitment on Diversity and Inclusion and its linkage with financial performance.- Diversity in accounting: implications for environmental sustainability.- &amp;nbsp;Queer dimensions and other diversities. Valorization and positive language within organizations.- Female leadership.- How cultural and personnel controls influence inclusive workplace climate for people with disabilities? Insights from the Italian context.- &amp;nbsp;Exploring gender disparities in the era of AI.- Do women behave more ethically than men? Evidence from the impact of female CEO on the level of earnings management.- Equity and inclusion: a historical perspective in the Fiat group.- Drivers, barriers and enablers of gender equality certification system. Insights from a case study.- The integration of diversity, inclusion and equity in management control systems: The Multiutility experience.- Action and perception of gender equality in the higher education institutions: the case study of the University of Trieste.- The Determinants of Gender Equality in the Academic World: An Empirical Analysis in International Universities.- Gender equality as public value: an empirical analysis of gender equality plans in Italian higher education institutions.- Disability disclosure in the sustainability reports of RUS member universities: an exploratory study in Italy.- Diversity in sustainability accounting education: the role of formative assessment to promote inclusion.- Concluding remarks.&lt;/p&gt;


How apprenticeship shaped the English economy Apprenticeship dominated training and skill formation in early modern Europe. Years spent learning from a skilled master were a nearly universal experience for young workers in crafts and trade. In England, when apprenticeship reached its peak, as many as a third of all teenage males would serve and learn as apprentices. In The Market for Skill, Patrick Wallis shows how apprenticeship helped reshape the English economy. Some historians see apprenticeship as a key ingredient in the industrial revolution; others agree with Adam Smith in seeing it as wasteful and conservative. Wallis shows that neither of these perspectives is entirely accurate. He offers a new account of apprenticeship and the market for skill in England, analyzing the records of hundreds of thousands of individual apprentices to tell the story of how apprenticeship worked and how it contributed to the transformation of England. Wallis details the activities of apprentices and masters, the strategies of ambitious parents, the interventions of guilds and the decisions of town officials. He shows how the system of early modern apprenticeship contributed to the growth of cities, the movement of workers from farms to manufacturing and the spread of new technologies and productive knowledge. In this groundbreaking study, Wallis argues that apprenticeship succeeded precisely because it was a flexible institution which allowed apprentices to change their minds and exit contracts early. Apprenticeship provided a vital channel for training that families could trust and that was accessible to most young people, whatever their background.

Apprenticeship and Economic Growth in Early Modern England

The Market for Skill

Code of Federal Regulations, Title 26 Internal Revenue

Code of Federal Regulations, Title 26 Internal Rev 1.1551-END, Revised as of January 2025

Exposes the anatomy of organizational harm and how to save institutions from toxic culture While we often read about corporate scandals, we are left wondering: why do organizations keep causing harm?​​​​​​​ Benjamin van Rooij and Nicholas Lord argue that to truly understand and address the impacts of dysfunctional organizations we must look beyond the senior executives and/or leaders and understand the deeper problems in the organization itself. To do so, Toxic uses dozens of in-depth case studies to connect the dots between various scandals and illustrate the deeper toxic patterns within organizations that lead to them. Each chapter recounts compelling stories of individuals caught within these toxic systems and addresses urgent societal challenges such as environmental degradation, the opioid epidemic, the harms of social media, and police abuse. Stories include: <ul><li>Boeing focusing so much on its day-to-day share price that it lost sight of ensuring the long-term safety of its 737 MAX airplanes.</li><li>Volkswagen experimenting with monkeys locked in cages breathing exhaust fumes in a desperate attempt to deny the harm of its “clean diesel” engines.</li><li>How the Oakland Police Department taught its rookies to engage in racist and abusive policing practices, resisting decades-long attempts to reform the department.</li></ul> Revealing, accessible, and engaging, Toxic, breaks down the core characteristics of toxic organizations and shows readers how to recognize and address toxicity in their everyday lives.

Exposes the anatomy of organizational harm and how to save institutions from toxic cultures While we often read about the scandals organizations cause, we are often left wondering: why do organizations keep causing harm? Benjamin van Rooij and Nicholas Lord argue that to truly understand and address the impacts of dysfunctional workplaces we must understand the economic, social, and governmental contexts. To do so, Toxic uses dozens of in-depth case studies to connect the dots between various scandals and illustrate the deeper toxic patterns within organizations that lead to them. Each chapter recounts compelling stories of individuals caught within these toxic systems and addresses urgent societal challenges such as climate change, structural abuse, and the failures of both private and public institutions. Stories include: <ul><li>The role the US Federal Aviation Authority played in Boeing’s failure to ensure the safety of its 737 MAX airplanes</li><li>Volkswagen executives installing emission cheating software in 11 million vehicles</li><li>How Monsanto suppressed critical scientific evidence of the harmful nature of some of its most important products.</li></ul> Accessible, engaging, and full of insight, Toxic, breaks down the core characteristics of toxic organizations and equips readers with tools to unearth and prevent toxicity.

How Organizations Go Bad

Toxic

Project Management, Planning and Control: The Art and Discipline of Delivery, Ninth Edition is a comprehensive guide designed to equip the reader with essential principles and techniques for managing engineering and technical projects from start to finish. This ninth edition is a widely recommended handbook, now enhanced with fresh insights to meet the evolving needs of project management professionals. Featuring brand new case studies, this edition includes significant updates on governance, adjudication, Building Information Modeling (BIM), agile project management, culture and diversity, international projects, sustainability, artificial intelligence, and digital tools. Chapters are restructured with clearly titled sections organized by theme, improving clarity and usability. Ideal for those pursuing Project Management Professional (PMP) qualifications, this edition aligns with the latest Project Management Body of Knowledge (PMBOK) from both the Project Management Institute (PMI) and the Association of Project Management (APM). It also includes questions and answers to help readers test their understanding. This book is an indispensable resource for both students and seasoned professionals seeking to master project management.

The Art and Discipline of Delivery

Project Management, Planning and Control

In a globalised marketplace, professional integrity requires more than just following a code of conduct; it requires a sophisticated understanding of how different cultures and philosophies define morality. This comprehensive exploration of business ethics shifts the focus from "what" people are doing to "why" it matters, using diverse theoretical perspectives to illuminate the ethical landscape of contemporary trade.
Key features of the second edition: 
<ul>
 <li>Comprehensive Theory: Dedicated chapters for a range of ethical frameworks, now updated to include additional non-Western and critical perspectives.&nbsp; </li>
 <li>Practical Application: In-depth analysis of contemporary case studies and real-life scenarios, including a broad range of topical issues.&nbsp; </li>
 <li>Critical Engagement: Features 'Pause for Reflection' boxes and discussion questions designed to challenge students and develop independent ethical judgment.&nbsp; </li>
 <li>Multimedia Learning: Integrated video activities from contemporary sources to engage students with complex ethical dilemmas. </li>
</ul>
 
Mick Fryer&nbsp;has taught business ethics at Loughborough, Aberystwyth and Cardiff Universities. He has also written course material for the Open University.

Ethics Theory and Business Practice

For American workers, the social contract is broken. This book gives a firsthand view of where the breaks occurred, and a prescription for rebuilding it to give workers their due. With AI making the decisions and CEOs and moguls making the money, sometimes it seems that most workers today might as well be drones. If not for a long string of missed opportunities over the last 50 years, it might have been different. In Roads Not Taken, Thomas Kochan reviews the turning points where the social contract fractured and broke, reducing workers’ voices as well as their compensation, benefits, and status. And in the lessons learned from these historical examples, he identifies the foundation for building a new labor relations system that ensures workers will share in the benefits from AI and puts America on course for an innovative and durable social contract at work. As a longtime advisor to government, labor, and management leaders, Kochan offers an eyewitness perspective on the mounting mistakes made in America’s labor relations system beginning, roughly, with Ronald Reagan’s firing of striking air traffic controllers in 1981. His book makes a strong case for new strategies on the part of labor unions and other worker advocacy groups, business, and government—strategies not wedded to the legacy labor law and practice that have failed American workers for so long. Recasting the social contract on this basis, Kochan insists, is key to rebuilding our democracy and its institutions after the damage wrought in recent years.

For American workers, the social contract is broken. This book gives a firsthand view of where the breaks occurred, and a prescription for rebuilding it to give workers their due. With AI making the decisions and CEOs and moguls making the money, sometimes it seems that most workers today might as well be drones. If not for a long string of missed opportunities over the last 50 years, it might have been different. In Roads Not Taken, Thomas Kochan reviews the turning points where the social contract fractured and broke, reducing workers’ voices as well as their compensation, benefits, and status. And in the lessons learned from these historical examples, he identifies the foundation for building a new labor relations system that ensures workers will share in the benefits from AI and puts America on course for an innovative and durable social contract at work. As a longtime advisor to government, labor, and management leaders, Kochan offers an eyewitness perspective on the mounting mistakes made in America’s labor relations system beginning, roughly, with Ronald Reagan’s firing of striking air traffic controllers in 1981. His book makes a strong case for new strategies on the part of labor unions and other worker advocacy groups, business, and government—strategies not wedded to the legacy labor law and practice that have failed American workers for so long. Recasting the social contract on this basis, Kochan insists, is key to rebuilding our democracy and its institutions after the damage wrought in recent years.

Lessons for Building a New Social Contract at Work

Roads Not Taken

Relational Economics and Organization Governance

This book examines the structure of university knowledge production as publications. Offering an in-depth case study on a medium-size Italian university, it explores networks of collaboration by evidencing the relationship between internal and external authors, their productivity, and the role of team size taking also a longitudinal perspective.
This book investigates also partner’s selection mechanisms in terms of institutional and disciplinary, gender, and academic role proximity. The pathologies of contemporary scientific practice, such as large team size, are discussed within a broad interdisciplinary theoretical landscape. 
The book shows that knowledge is produced locally and transferred globally by constituting a multi-layer Glocal Invisible College, rooted in a model of single universities made by three subsystems loosely connected. 
Researchers, university administrators, and policymakers alike will find this work invaluable. For researchers, it provides a replicable methodology that combines network and statistical analysis, while for university governance and policymakers the insights gained from this analysis can inform strategies to enhance collaborative efforts and improve research outcomes.

This book examines the structure of university knowledge production as publications. Offering an in-depth case study on a medium-size Italian university, it explores networks of collaboration by evidencing the relationship between internal and external authors, their productivity, and the role of team size taking also a longitudinal perspective.This book investigates also partner’s selection mechanisms in terms of institutional and disciplinary, gender, and academic role proximity. The pathologies of contemporary scientific practice, such as large team size, are discussed within a broad interdisciplinary theoretical landscape. 
 The book shows that knowledge is produced locally and transferred globally by constituting a multi-layer 
 Glocal
 Invisible College, rooted in a model of single universities made by three subsystems loosely connected. 
 Researchers, university administrators, and policymakers alike will find this work invaluable. For researchers, it provides a replicable methodology that combines network and statistical analysis, while for university governance and policymakers the insights gained from this analysis can inform strategies to enhance collaborative efforts and improve research outcomes.

An Investigation into Contemporary Scientific Practice

University Knowledge Production

A bold, hopeful argument for using our oceans to meet the worldwide need for food, renewable energy, and economic well-being without sacrificing the health of the planet As the world struggles to feed humanity, fuel economies and trade, and fulfill global energy needs, companies and governments are rushing to the vast blue expanse that covers two-thirds of our planet. But should we let them? A Sea of Wealth makes the provocative case for why we must harness the ocean—and demonstrates how we can do so wisely. Blending the latest science with engaging personal stories from a lifetime spent in and around the ocean, Ben Halpern takes readers around the globe to explore five key resources in the rapidly emerging blue economy: food, energy, transport, minerals, and carbon. He carefully considers what each has to offer, their environmental risks, and how they compare to land-based alternatives, while wrestling with his own feelings about using the sea. The danger is that industry and government will push too fast, too far into the ocean. Yet these expanding uses could provide environmental solutions at a planetary scale. A timely book by one of the world’s most influential environmental scientists, A Sea of Wealth tackles the question of whether we should halt or encourage the exploitation of our oceans and their untold resources—the answers may surprise you.

The Blue Economy and the Future of the Ocean

A Sea of Wealth

A blueprint for how we can collectively build a thriving world, from a leading behavioural scientistEat healthily, cut back on alcohol, quit smoking, cycle to work, fly less - we all know what we should be doing. So why aren't we?The answer is both simple and radical: the world is stacked against us. From the moment we wake up, our decisions are shaped by the shops we visit, the streets we walk, the ads we scroll through. These environments are not neutral. They are designed for our convenience and immediate gratification, and to serve the interests of four industries: tobacco, ultra-processed food, alcohol and fossil fuels.Together, these industries drive the climate crisis, from greenhouse gas emissions to deforestation, and contribute to at least one in four deaths worldwide. Yet we are told the problem is one of personal responsibility - that with more information, smarter habits or new technologies, we can change our behaviour.This book challenges those myths. Drawing on decades of cutting-edge science and compelling case studies from around the world, leading behavioural scientist Theresa Marteau explores what actually works, and why those in power keep failing to act on the evidence. From taxing sugary drinks in Mexico to redesigning streets in Paris, from restricting junk food advertising in London to electing more women to office, Marteau shows how proven interventions applied at scale could transform our health and the health of our planet.Clear-eyed and incisive, this is an inspiring blueprint for how together, citizens and governments can push back against corporate power and build a better, brighter future.

How Four Industries Are Making Us Sick, and How We Can Reclaim Control

Pushback

This is the updated and expanded edition of the only radical, multidisciplinary, international introduction to intellectual property in its socio-economic contexts. Bringing together voices from law, sociology, economics, political science, and cultural studies from across the Global North and Global South, experts and activists Mat Callahan and Jim Rogers offer a detailed history and analysis of IP before asking critical questions designed to underscore its importance in the broader struggle between capital and the commons. What are the broader implications of IP, whether for agribusiness, pharmaceuticals, education, or entertainment? Is IP law a fundamental pillar of our culture, or has it been used to protect and assert the ownership of, and thus limit, the spread of ideas and creativity? With a chapter structure moving from historical and theoretical foundations to industry-specific conflicts and policy analysis, this book covers the breadth and depth of IP areas, including patents, copyrights, trademarks, and trade secrets, as well as emerging issues such as digital rights and biotechnology. Key features include: - voluminous, up-to-date case studies, both Western and non-Western; - an extensive, jargon-busting list of abbreviations of specialized or technical terms; - a new chapter on copyright and socialism; - revisions and updates accounting for the seismic impacts of artificial intelligence. This is a foundational must-read for all researchers, students, and activists interested in critical analyses of IP laws and policies--not just their legal frameworks, but also their broader social, economic, and political implications.

A Radical Guide to the Past, Present, and Future of the Ownership of Ideas

Rethinking Intellectual Property

Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service.

Code of Federal Regulations, Title 26 Internal Revenue 1.401-1.409, Revised as of April 1, 2026

Practical Pension Scheme Accounting, from Crowe U.K. LLP, provides expert analysis and practical guidance on the preparation of accounts for occupational trust based pension schemes under the 2018 Statement of Recommended Practice (SORP). Beginning with the trial balance, the authors explain what information is needed to prepare Financial Statements and how to go about compiling the Annual Report. Written in an accessible style, it provides practical guidance on the requirements of the SORP, offering examples and options on the approach to the requirements. These range from the required disclosures, to additional disclosures that could be considered in relation to the investment risk, and investment hierarchy disclosures. It contains a disclosure checklist and example accounts to ensure all required disclosures have been considered. This new edition reflects the significant changes the pensions SORP has been undergoing following the latest FRS102 updates, in preparation for implementation in 2026.These proposals include: This new edition reflects the significant changes the pensions SORP has been undergoing following the latest FRS102 updates, in preparation for implementation in 2026. These proposals include: - Introducing the requirement to make disclosures on liquidity risk - Investment performance commentary focused on the specific circumstances of the scheme recognising the differences between DC and DB arrangements - Annuity contracts can no longer be valued using annuity provider values - Further guidance on derivatives, repurchase agreements and short sold bonds - Bulk transfers out to be disclosed on the face of the primary statements - Further guidance on going concern considerations. The Third Edition has been updated throughout to reflect significant changes in this area of law, including revisions to all appendices.

Practical Pension Scheme Accounting

Diversity and Equity in Accounting

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