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This work examines the August 2016 guidance in ASC 2016-14, Not-for-Profit Entities (Topic 958) issued by the Financial Accounting Standards Board. Through examples and discussion, this work concludes that given the diversity of reporting...
In a broad sense, a conceptual framework can be seen as a structured theory of accounting. A conceptual framework is intended to set forth objectives and fundamental concepts that will be the basis for the development of accounting standards. A...
This case explores the costs and benefits of being a ride share driver as either a full or part-time job. This case asks students to analyze and evaluate the costs and benefits of driving for a ride sharing company. Both the costs and benefits...
Two hundred years ago, 85 percent of the world’s population lived in extreme poverty; today that figure is less than 15 percent (Mackey and Sisodia, 2013). Capitalism has lifted millions out of poverty and continues to be a powerful system for...
Welcome to Volume 8 of the Journal of Jesuit Business Education (JJBE), the peer-reviewed, interdisciplinary journal of the Colleagues in Jesuit Business Education (CJBE). The mission of JJBE is to publish and promote scholarly work and...
Our species faces the greatest challenge it has ever faced: how to transform the currently dominant global producing-distributingconsuming system from one that is destroying the planet’s capacity to support our species into one that will enable...
One of the many benefits of the first space flights to the moon in the late 1960s were beautiful pictures of planet Earth taken by the astronauts, that blue globe swathed in clouds and floating in the vastness of space. For many who saw them,...
The idea of establishing an IAJBS journal focusing on global sustainability emerged the following year at the end of the 2010 World Forum at Ateneo de Manila University. The resulting Journal of Management for Global Sustainability published...
A sufficient response to the threats posed by climate change presents a leadership challenge proportional in scale with the urgency and complexity of wartime mobilization. The world’s 190 million students may be enlisted to respond to such...