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  2. Convergence research - Wikipedia

    en.wikipedia.org/wiki/Convergence_research

    Convergence research aims to solve complex problems employing transdisciplinarity. [1] While academic disciplines are useful for identifying and conveying coherent bodies of knowledge , some problems require collaboration among disciplines, including both enhanced understanding of scientific phenomena as well as resolving social issues .

  3. Convergence of accounting standards - Wikipedia

    en.wikipedia.org/wiki/Convergence_of_accounting...

    The idea of convergence has roots in the 1950s, and was a response to greater economic integration and international capital flows after World War II. Before the 1990s, convergence took the form of harmonization, the reduction of differences between the various accounting standards used internationally. [2]

  4. Confirmatory factor analysis - Wikipedia

    en.wikipedia.org/wiki/Confirmatory_factor_analysis

    Model fit measures could then be obtained to assess how well the proposed model captured the covariance between all the items or measures in the model. If the constraints the researcher has imposed on the model are inconsistent with the sample data, then the results of statistical tests of model fit will indicate a poor fit, and the model will ...

  5. Convergence (economics) - Wikipedia

    en.wikipedia.org/wiki/Convergence_(economics)

    "Beta-convergence" on the other hand, occurs when poor economies grow faster than rich ones. Economists say that there is "conditional beta-convergence" when economies experience "beta-convergence" but conditional on other variables (namely the investment rate and the population growth rate) being held constant.

  6. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    The adoption of IFRS in the European Union is a special case because it is an element of wider reforms aiming to consolidate the economies of member countries. One study reports positive market effects for companies adopting IFRS, but these positive effects occurred even before the transition took place. [46]

  7. Unified theory of acceptance and use of technology - Wikipedia

    en.wikipedia.org/wiki/Unified_theory_of...

    Sykes et al. proposed a model of acceptance with peer support (MAPS), integrating prior research on individual adoption with research on social networks in organizations. They conducted a 3-month-long study of 87 employees in one organization and found that studying social network constructs can aid in understanding new information system use.

  8. Sustainability Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Sustainability_Accounting...

    The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers [1] to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving ...

  9. Multitrait-multimethod matrix - Wikipedia

    en.wikipedia.org/wiki/Multitrait-multimethod_matrix

    It organizes convergent and discriminant validity evidence for comparison of how a measure relates to other measures. The conceptual approach has influenced experimental design and measurement theory in psychology, including applications in structural equation models.