Results 111 to 120 of about 442,050 (174)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie, Ellena Damini, Pavlo Kalyta   +2 more
wiley   +1 more source

Integrated business analysis as a result of the development of the concept of a balanced scorecard

Discover Sustainability
Effective business management in modern conditions requires careful development and implementation of solutions that allow it to change according to market demands and competitive conditions, but also the wishes of the main stakeholders.
Sergey Krylov
doaj   +1 more source

What Are the Performance Indicators for Successful New Product Development Projects in Small and Medium‐Sized Enterprises?*

Accounting Perspectives, Volume 24, Issue 1, Page 125-155, March 2025.
ABSTRACT New product development (NPD) has become essential for many small and medium‐sized enterprises (SMEs) to ensure their competitiveness and survival. However, NPD is fraught with pitfalls that can lead to project failure. To increase the likelihood of success, SMEs need to monitor the performance of their NPD projects using accurate indicators ...
Caroline Blais, Josée St‐Pierre
wiley   +1 more source

Short‐Term Profits for Long‐Term Value: Corporate ESG Dilemmas Under Earnings Pressure and Pathways to Governance

Accounting &Finance, EarlyView.
ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang, Abdullahi D. Ahmed, Chante Jian Ding   +2 more
wiley   +1 more source

Alinhamento das práticas de gestão e avaliação de desempenho em Instituições Financeiras com o balanced scorecard, segundo a percepção de seus gerentes [PDF]

, 2003
Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.A dissertação apresenta pesquisa de característica exploratória com o objetivo de levantar o alinhamento das práticas
Sturaro, Antonio Vilson
core  

Climate Change Commitment: As Agency Theory Pertains to Engaging Supply Chains in Science‐Based Targets

Accounting &Finance, EarlyView.
ABSTRACT We explore how corporates working towards valid Science‐based Targets engage with their suppliers to collect Scope 3 emissions data. This is important to enable such corporates to reduce greenhouse gas emissions and achieve net‐zero by 2050. Utilising agency theory, we analyse 1402 responses from the 2021 CDP climate change survey.
Hang Pham, Binh Bui, Carolyn Cordery
wiley   +1 more source

Dificuldades na implantação do Balanced scorecard e modelos mentais [PDF]

, 2009
Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia e Gestão do Conhecimento.Esta pesquisa teve como objetivo geral estudar as implicações dos modelos mentais e sua possibilidade de
Junge, Urbano Erich
core  

Parental and Healthcare Professional Experiences of Food Allergen Introduction During Complementary Feeding: A Behavioural Theory–Informed Systematic Review

Allergy, EarlyView.
ABSTRACT Background IgE‐mediated food allergy burdens individuals, families and healthcare systems. Randomised controlled trials indicate early introduction and regular consumption of common food allergens in infancy can reduce food allergy risk. Few studies have explored parental and healthcare professional experiences. This systematic review examines
Karen Wright, Amelia Dennis, Luise V. Marino, Stephanie Easton, Samantha Hornsey, Sebastien Pollet, Misbah Primett, Goldie Putrym, Susan Dixon, Helen Reynolds, Anna Rattu, Miriam Santer, Ingrid Muller, Graham Roberts, Ben Ainsworth   +14 more
wiley   +1 more source

Weighing it all up. Is the Balanced Scorecard an effective mechanism for achieving strategic change in a new university? [PDF]

, 2009
Aim is to test the effectiveness of the Balanced Scorecard ( BSC) concept in light of the literature around strategic change and implementation, and to analyse a real example in a post 92 university.
Hunt, Emma
core  

From Control to Elimination: Making the End of Dental Caries Thinkable

Community Dentistry and Oral Epidemiology, EarlyView.
ABSTRACT Background Dental caries remains one of the most prevalent noncommunicable diseases worldwide despite decades of clinical and behavioural interventions. Persistently high prevalence suggests that current approaches are better organised for ongoing disease management than for preventing new disease occurrence.
Habib Benzian, Manu Raj Mathur, Eugenio Beltrán‐Aguilar   +2 more
wiley   +1 more source