Results 61 to 70 of about 89,575 (313)
ROLE OF REGIONAL HEAD OF STATE’S ATTITUDES IN IMPLEMENTATION OF FINANCE POLICY ABOUT THE GOVERNMENT ACCOUNTING STANDARDS IN INDONESIA [PDF]
, 2014 ndonesian state financial policies have undergone major changes since the release the Law on State Finance package in 2003 and 2004 as well as the Law on Local Government Package of 2004.
Kismartini, Kismartini +3 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The reform in the financial accounting and reporting system of public sector organizations requires assurance that the essential conditions are provided for using two of the most important distinguishing features of governmental accounting, namely the ...
Jafar Babajani, Arezoo Madadi
doaj
Consumer Adoption of Internet of Things
Journal of Consumer Behaviour, Volume 24, Issue 2, Page 673-693, March 2025.ABSTRACT The Internet of Things (IoT), a pivotal technology in enhancing user connectivity, faces a paradox: its widespread potential yet limited consumer adoption. This study addresses this dichotomy by synthesizing a large‐scale meta‐analytic structural equation modeling (MASEM) and hierarchical linear meta‐analysis (HiLMA) of 2736 effect sizes from ...
Wagner Junior Ladeira +6 more
wiley +1 more source
Evaluation of fall‐seeded cover crops for grassland nesting waterfowl in eastern South Dakota
Wildlife Society Bulletin, EarlyView., 2023 Cover crops are experiencing a revival among Midwestern farmers, and we assessed their attractiveness and safety for nesting ducks in South Dakota. Nest success was markedly lower in cover crops than in perennial cover during both years of our study, including 2019 which was a best‐case scenario for cover crops, with extremely wet conditions delaying ...
Charles W. Gallman +3 more
wiley +1 more source
Enhancing food security to support the sustainable development goals through public sector accounting policy reform in Indonesia [PDF]
E3S Web of ConferencesThis study aims to explore the impact of public sector accounting policy reform on the food security budget in Indonesia to support the SDGs. The transformation of accounting policy from cash basis to cash towards accrual and based on PP 71 of 2010 to ...
Hiola Yustina +2 more
doaj +1 more source
Corporate 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
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
Ada Apa Dengan SAP (AADS) Akrual?
Jurnal Akuntansi Multiparadigma, 2013 This article provides anoverview regarding SAP accrual-based and its problems. It compares information content of PP 24/2005’s cash toward accrual and PP 71/2010’s accrual-based toshow the urgency of accrual-based financial reporting requirements.
Eka Findi Tresnawati +1 more
doaj
Evaluating the Reality and Prospects of IPSAS Implementation in Algeria
Finance, Accounting and Business AnalysisPurpose: This study aims to illuminate the current state of public sector accounting in Algeria and explore the prospects for transition to International Public Sector Accounting Standards (IPSAS) by investigating the potential advantages and challenges ...
Widad Benzine
doaj +1 more source