Results 51 to 60 of about 127,883 (315)

A PROPOSAL FOR A ROUTINE TO AUDIT THE QUALITY OF ACCOUNTANCY INFORMATION SYSTEM SOFTWARE

open access: yesRevista Produção Online, 2007
This study proposes a routine for auditing the quality of accountancy information system software, taking into consideration the characteristics and sub-characteristics of the quality of the software. The procedures used in the study were observation and
Elizabeth Krummenacher Marçal   +1 more
doaj   +1 more source

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley   +1 more source

Międzynarodowe standardy sprawozdawczości finansowej w procesie harmonizacji i standaryzacji rachunkowości w Polsce

open access: yesPrzedsiębiorczość - Edukacja, 2011
Accountancy as a science prides in long history and occupies a special place in the contemporary system of economic and management sciences. Progressing process of globalization of economy brings about the need to harmonize the science of accountancy ...
Maciej Tokarski
doaj  

Exploring the reason for the high withdrawal rate of distance education students enrolled in first level accounting : a research report presented in partial fulfilment of the requirements for the degree of the Master of Business Studies at Massey University [PDF]

open access: yes, 1989
Massey University is the only New Zealand university providing first level distance education (extramural education) in accountancy, and is one of the largest university providers of extramural accountancy education in Australasia.
Hooper, Keith Charles
core  

Investigating the Customer Journey in Second‐Hand Fashion Platforms: Implications for Luxury Brand Management

open access: yesJournal of Consumer Behaviour, Volume 24, Issue 2, Page 655-672, March 2025.
ABSTRACT Consumers' increasing environmental concerns are prompting a shift in fashion consumption, fueling the remarkable growth of the second‐hand market. Over the last decade, this trend has spurred the emergence of a plethora of online platforms dedicated to the resale of pre‐loved fashion items.
Gabriele Murtas, Giuseppe Pedeliento
wiley   +1 more source

PENGARUH FAKTOR INDIVIDU DAN TEKNOLOGI TERHADAP PENERIMAAN PEMBELAJARAN BERDASARKAN TEKNOLOGI WEB PADA MAHASISWA AKUNTANSI DI UNIVERSITAS SEBELAS MARET SURAKARTA

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2009
The purpose of this research is to examine: (1) influence of individual factor to acceptance learning based on technology web at accountancy student in Sebelas Maret University Surakarta, (2) influence of technological factor to acceptance learning ...
Rahmawati ., Subekti Djamaluddin
doaj   +1 more source

The Accounting Profession in the Context of Globalisation

open access: yesCECCAR Business Review, 2021
This paper presents the globalisation factors that have the biggest impact on the accountancy profession. The International Financial Reporting Standards are the core of accounting globalisation, providing transparency and comparability all over the ...
Dorel MATEȘ, Roxana Mirella IRIMUȘ
doaj   +1 more source

Promoting Sustainability in Healthcare: Unraveling the Mechanism of Diversity's Impact in the Pharmaceutical Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on sustainability in the healthcare sector is growing, limited attention has been paid to how pharmaceutical companies can be motivated to engage more actively in achieving net‐zero healthcare goals. This study argues that the breadth of directors' experiences—across educational, industrial, and organizational domains—can ...
Ruixin Su, Jianguo Du, Si Li
wiley   +1 more source

THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENT

open access: yesВестник университета, 2019
Logical reflection of this article is based on the definition of key positions, concepts «accounting» and «financial accounting» as the phenomena the understanding of the goals of management.
A. Bodyko
doaj  

The role of extra time in the performance of students with learning disabilities in time-constrained assessment

open access: yesCogent Education
The purpose of this study was to examine the effectiveness of providing extra time as an accommodation to students with learning disabilities (LD) in higher education institutions.
Juan Mendelsohn Ontong, Mareli Rossouw
doaj   +1 more source

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