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Chrisann Palm 《Accounting Education: An International Journal》2013,22(1):97-100
Sandy Burton was a seasoned academic who played a major role in shaping American accounting regulation in the latter part of the twentieth century. A vocal reformer, he became a vigorous SEC Chief Accountant and thereafter New York City Deputy Mayor. He was a critic of accounting practice as well as academe, preaching the gospel of reform in writings and speeches. Contending that accounting was too narrowly focused, he called upon the accounting community to reinvent itself. He was profoundly dissatisfied with the nature of academic accounting research because it had been irrelevant to practice. Burton earned considerable respect for attempting to bridge the gap between accounting practice and academe. 相似文献
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Natalie Gallery Gerry Gallery Kerry Brown Craig Furneaux Chrisann Palm 《Financial Accountability and Management》2011,27(3):286-307
The call for enhanced financial literacy amongst consumers is a global phenomenon, driven by the growing complexity of financial markets and products, and government concerns about the affordability of supporting an ageing population. Worldwide, defined benefit pensions are giving way to the risk and uncertainty of defined contribution superannuation/pension funds where fund members now make choices and decisions that were once made on their behalf. An important prerequisite for informed financial decision‐making is adequate financial knowledge and skills to make competent investment decisions. This paper reports the findings of an online survey of the members of a large Australian public sector‐based superannuation fund and shows that although respondents generally understand basic financial matters, on average, their understanding of investments concepts, such as the relationship between risk and returns, is inadequate. These results highlight the need for education programs focusing specifically on developing fund members’ investment knowledge and skills to facilitate informed retirement savings decisions. 相似文献
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This study focuses on the labor market consequences of long-term disability status for persons who have had the opportunity to receive both a university education and rehabilitation services. The sample matches persons with functional limitations with a similar sample of university graduates without these limitations. Our results indicate a small salary gap that appears to be correlated with the negative opinions held by the general population about persons with these disabilities. 相似文献
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