Results 91 to 100 of about 1,294 (260)

What Management Control Practices Do Electric Utilities Rely on When It Comes to Fostering the Social Pillar of Sustainability? A Comparative Analysis of the European Union and the United States

open access: yesSustainable Development, EarlyView.
ABSTRACT Electric utilities are expected to implement measures to improve their performance in all three dimensions of sustainable development—environmental, social, and economic. While several studies have investigated the environmental dimension, measures related to the social pillar have hardly been researched to date.
Shekerta Aliu   +2 more
wiley   +1 more source

Kepedulian Biaya Dalam Relasi Pengetahuan Mengenai Biaya dan Budgetary Slack [PDF]

open access: yes, 2017
Penelitian ini bertujuan untuk menguji pengaruh pengetahuan mengenai biaya terhadap budgetary slack dengan kepedulian biaya sebagai variabel intervening.
Tonglolangi, Reswanty
core  

DESCRIBING THE BEHAVIOR OF MANAGER IN BUDGETARY SLACK AND PRODUCTION (CASE STUDY AT BUDGETING IN A STATE-OWNED ENTERPRISE)

open access: yesJurnal Aplikasi Manajemen, 2020
The objective of this research is to obtain an in-depth insight into budgetary slack practices performed by managers during the budgeting processes of a state-owned enterprise. This research uses qualitative research methods with an interpretive paradigm
Achmad Fariz Ghazi   +2 more
doaj   +1 more source

Five Lessons From a Decade of Sustainable Development Goals Policy Traction

open access: yesSustainable Development, EarlyView.
ABSTRACT As the 2030 Sustainable Development Agenda deadline looms, the gap between political commitments and operational outcomes is widening. While previous studies offer fragmented diagnoses, holistic lessons derived from a decade of the Sustainable Development Goals (SDGs) implementation remain lacking. To address this gap, we examine 60 countries'
Volkan Göçoğlu   +2 more
wiley   +1 more source

PENGARUH GAYA KEPEMIMPINAN DAN KEADILAN PERSEPSIAN TERHADAP PENCIPTAAN BUDGETARY SLACK (Studi Empiris Pasa Perusahaan Manufaktur di Magelang)

open access: yesJurnal Analisis Bisnis Ekonomi, 2006
Research concerning budget participation with budgetary slack have come to interesting issue for many researchers. This research will test tendency of subordinates in creating budgetary slack which do not only relating to economic factor like in theory ...
Nur Laela Yuliani   +1 more
doaj  

The Effects of Reputation and Ethics on Budgetary Slack

open access: yesJournal of Management Accounting Research, 2002
This experimental study tests the effects on budgetary slack of two potential controls for opportunistic self-interest—reputation and ethics. I manipulate the level of information asymmetry between the subordinate and the superior regarding productive capability and measure the subordinate's reputation and ethical concerns regarding budgetary slack. In
openaire   +2 more sources

Embedded Interactions and Selective Disclosure: Network Effects on Conversations aboard Skylab

open access: yesSymbolic Interaction, EarlyView.
How do absent others influence our interactions? We argue in this paper that interactions are embedded within networks formed by chains of specific relationships between known third parties. The anticipation of future interactions with external others conditions our interpretation of the current situation and affects our behavior in the interaction. We
Michael Schultz   +2 more
wiley   +1 more source

DQN‐Guided Subset‐Induced OCSVM Kernel Approximation for Imbalanced Anomaly Detection

open access: yesIEEJ Transactions on Electrical and Electronic Engineering, EarlyView.
Anomaly detection under limited normal data remains a fundamental challenge due to severe class imbalance and scarcity of anomalies. We propose a novel framework that reformulates support vector selection in One‐Class SVM as a sequential decision‐making problem.
Wenqian Yu, Jiaying Wu, Jinglu Hu
wiley   +1 more source

The Robustness of Honesty Effects on Budget Proposals when the Superior has Rejection Authority [PDF]

open access: yes, 2015
Rankin, Schwartz, and Young (2008) find experimental evidence that manipulating whether the budget request of the subordinate requires a factual assertion has no effect on budgetary slack when the superior can reject the budget.
Douthit, Jeremy, Stevens, Douglas E.
core   +1 more source

SLACK INCLUDING SCHEME, SELF-ESTEEM IDEALISM, RELATIVISM AND BUDGET EMPHASIS UPON THE BUDGETARY SLACK BEHAVIOR AT PT PEGADAIAN [PDF]

open access: yes
Purpose: This research aims to obtain empirical evidence of the effect of slack inducing compensation schemes, self-esteem, idealism, relativism, budgetary emphasis on budgetary slack.
Peilouw, Christian Timotius   +3 more
core   +1 more source

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