Results 41 to 50 of about 447 (232)

When Collaboration Bridges or Breaks: A Systematic Review of Emerging Trends in Supply Chain Resilience and Sustainability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Widespread digital adoption has challenged our understanding of how these tools reshape collaboration, trust and sustainability outcomes across different institutional and network contexts. As networks now pursue resilience and sustainable development in parallel, we map emerging research directions and identify how collaboration and ...
Ari Carisza Graha Prasetia   +1 more
wiley   +1 more source

Digital Technology's Role in Circular Waste Management: A Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran terhadap Budgetary Slack Dengan Informasi Asimetri, Komitmen Organisasi, dan Budget Emphasis Sebagai Pemoderasi

open access: yesJournal of Accounting and Investment, 2016
This study tries to understand the influences of (1) budget participation to budgetary slack, (2) budget goal clarity to budget slack, (3) asymmetry information on the relation of budget participation as well as budgetary slack, (4) organizational ...
Alek Murtin, Taufiq Bayu Septiadi
doaj  

Sustainable Innovation and Impact on Triple Bottom Line Performance: Are Innovation Types Simple Mediators?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo   +1 more
wiley   +1 more source

Agency Relationship in Budgeting at Inclusion Schools in Gunungkidul District

open access: yesJurnal Economia, 2021
: This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools.
Risma Wira Bharata   +2 more
doaj   +1 more source

Digital Orientation and Green Practices in Chilean SMEs: Innovation as the Pathway to Competitive Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how digital strategic orientation (DSO) and environmental practices (EP) interact to shape innovation and performance among Chilean SMEs. Using survey data from 271 firms (February–May 2022), we estimate a generalized structured component analysis (GSCA) model that accommodates a nonrecursive relationship between DSO and EP.
Constanza Caicha‐Caroca   +2 more
wiley   +1 more source

PENGARUH MODERASI INFORMASI ASIMETRI DAN GROUP COHESIVENESS TERHADAP HUBUNGAN PARTISIPASI PENGANGGARAN DENGAN BUDGETARY SLACK

open access: yesJurnal Economia, 2012
: The Moderating Effects of Asymmetry Information and Group Cohesiveness on the Relationship between Budgetary Participation and Budgetary Slack.
Yohannes Andri Putranto
doaj  

The Determinants Of Budgetary Slack With Information Asymmetry As A Moderation

open access: yesJurnal Penelitian Teori & Terapan Akuntansi (PETA), 2023
This study aims to determine the Effect of Budget Participation, Budget Emphasis, Self Esteem on Budgetary Slack with Information Asymmetry as Moderating Variable. This research belongs to the type of quantitative research. The data collection method used is primary data with a survey method.
Dahlia Tri Anggraini   +2 more
openaire   +1 more source

Leading Toward Sunset or Sunrise? CEO Career Horizon, ESG Performance, Market Leadership, and Underperformance Duration

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou   +2 more
wiley   +1 more source

The Effect of Budget Participation and Information Asymmetry on Budgetary Slack with Dark Triad Character as a Moderating Variable in Hospitals in East Kalimantan

open access: yesDisclosure
This study aims to analyze the influence of budget participation and information asymmetry on budgetary slack, with Dark Triad characteristics as a moderating variable.
Setia Rahmi Yasmi   +2 more
doaj   +1 more source

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