Results 61 to 70 of about 168,856 (281)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the influence of female directors on circular business performance (CBP), incorporating the mediating role of environmental orientation and the moderating roles of institutional pressure and stakeholder engagement. Drawing on Behavioral Agency Theory and the Natural Resource Based View, we argue that board gender diversity ...
Wu Ning +3 more
wiley +1 more source
THE EFFECT OF ENVIRONMENT DIMENSIONS OF CONTINGENCY ON BUDGETARY SLACK
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi, 2020 This research aims at testing the effect of contingency determinants dimensioned into organizational commitment, budgeting participatory, information asymmetry and environmental uncertainty on the budgetary slack. The sample of this research is sixty governmental internal auditors of BPKP in South Sulawesi.
Andi Ayu Frihatni, Ahmad Abbas
openaire +2 more sources
Beyond Carbon: Corporate Environmental Performance Across Multiple Domains
Business Strategy and the Environment, EarlyView.ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability research is rich but fragmented where influential frameworks illuminate important aspects of sustainability dynamics, yet they are often used in parallel rather than connected through a shared explanatory logic of change. This paper addresses that corporate sustainability puzzle through a targeted literature review and
Omaima A. G. Hassan
wiley +1 more source
Jurnal Akuntansi Aktual, 2019 : The objective of this study is to examine the influence of budgetary participation on budgetary slack. The moderating effects of information asymmetry, environmental uncertainty and budget emphasis are also being identified on the relationship between ...
Muhammad Reza Rahim, Syamsuri Rahim
doaj +1 more source
THE INFLUENCE OF PARTICIPATIVE BUDGETING ON BUDGETARY SLACK WITH LOCAL CULTURE AND CORPORATE GOVERNANCE AS THE MODERATORS: AN EMPIRICAL STUDY ON RURAL BANKS (BPRS) IN BALI [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 This research is aimed at revealing the moderation of good corporate governance and Tri Hita Karana as a local culture on the relation of participative budgeting towards budgetary slack. The research population is the rural banks in Bali province.
Dwija Putri I.G.A.M.A., Ulupui I.G.K.A.
doaj +1 more source
Pengaruh Rasa Percaya Terhadap Budgetary Slack
Jurnal Pendidikan Akuntansi & Keuangan, 2021 The aim of this study is to provide comprehensive solution to manager so that they can minimize budgetary slack through informal control. Deductive approach is use in this research. We make survey to 65 employees of Indonesian Government enterprises, who prepare and approve budgets.
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT As increasing stakeholder pressure pushes firms to embed sustainability into their strategies, this study explores how corporate venture capital (CVC), a key corporate entrepreneurship instrument, supports corporate parents to learn from sustainable startups.
Louisa A. Müller +2 more
wiley +1 more source
BUDGET PARTICIPATION AND BUDGETARY SLACK: THE MEDIATING EFFECT OF AUTONOMOUS BUDGET MOTIVATION
Jurnal Akuntansi, 2020 The purpose of our research is to provide empirical evidence of what and how participation in budgeting relates to the creation of budgetary slack conducted by managers through autonomous budget motivation.
Novi Lailiyul Wafiroh +2 more
doaj +1 more source