Results 81 to 90 of about 168,856 (281)

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

MONEY ETHICS MODERATION, ORGANIZATIONAL COMMITMENT AND ORGANIZATION ETHICAL CULTURE ON THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2020
Budgetary slack is suspected to have occurred at the Office of Information and Communication Technology Management and State Property (KPTIK and BMN work unit), the Ministry of Finance of the Republic of Indonesia, which is possibly caused by ...
Jati I K., Widhiyani N.L.S.
doaj   +1 more source

Organizational Commitment, Information Asymmetry, and the Nature of Conscientiousness as Moderating the Relationship of Budget Participation to Budgetary Slack

open access: yesAccounting Analysis Journal, 2019
This study aims to analyze whether organizational commitment, information asymmetry and the nature of conscientiousness can moderate the effect of budgetary participation on budgetary slack. The population of this research is 31 OPD Semarang City.
Yuthika Rani Putri, Badingatus Solikhah
doaj   +1 more source

Digital Transformation and Environmental Sustainability in SMES: A Contingency Analysis of Organisational Capabilities and Market Demand

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how Industry 4.0 adoption breadth and organisational capabilities are associated with environmental sustainability in manufacturing SMEs. Drawing on a capability‐based perspective, it develops and tests a contingency model linking Industry 4.0 adoption, managerial commitment, market demand for sustainable products, and ...
Guillermo Bermúdez‐González   +2 more
wiley   +1 more source

PENGARUH TUJUAN PENGGUNAAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN PARTISIPASI ANGGARAN DAN PENEKANAN ANGGARAN SEBAGAI VARIABEL MEDIASI

open access: yesJurnal Akuntansi, 2019
This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable.
Yeyen Pratiwi, Lisa Martiah Nila Puspita
doaj   +1 more source

The Impact of Budget Participation, Budget Emphasis, and Organization Commitment on Budgetary Slack: An Evidence of Budgetary Slack in Indonesia

open access: yesJournal of Economics, Finance And Management Studies
This research aims to analyze the factors that influence budgetary slack, namely budget participation, budget emphasis, and organizational commitment. This research uses quantitative methods and the sample is determined based on certain criteria. The 10 largest Regional Work Units [SKPD] were obtained from 43 SKPDs with a total of 80 respondents.
Gen Norman Thomas, Lely Indriaty
openaire   +2 more sources

Beyond Prediction: Data, Baselines, Explanation, and Causation in Machine Learning for Food Insecurity

open access: yesFood Safety and Health, EarlyView.
The gains from machine learning in nowcasting and forecasting food insecurity are still small and limited and cannot be observed in all countries. This review summarizes the public resources for data, corrects common misconceptions about model requirements, and establishes baseline requirements, explanations, causal inference, and equity in operational
Shabnam Mehboob   +4 more
wiley   +1 more source

Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit

open access: yesJurnal Kajian Akuntansi, 2019
Budgetary slack is a shortage of revenues and over costs that are deliberately incorporated into the budget so that mid-and lower-level managers are more easily reaching the budget objectives.
Nhazib Alqais Junjunan, Agung Yulianto
doaj   +1 more source

Creation of a Landslide Susceptibility Map Using Short‐Term Data From the July 2018 Heavy Rainfall in Southern Hiroshima Prefecture

open access: yesGeological Journal, EarlyView.
This work advances landslide susceptibility mapping by incorporating short‐term trigger data with landscape susceptibility mapping. We also examine the importance of downsampling, watershed delineation and geospatial correlations in evaluating outcomes.
Kanta Kotsugi   +3 more
wiley   +1 more source

PENGARUH BUDGETARY PARTICIPATION TERHADAP BUDGETARY SLACK DENGAN INFORMATION ASYMMETRY DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING

open access: yes, 2014
Penelitian ini bertujuan untuk menguji pengaruh budgetary participation terhadap budgetary slack dengan information asymmetry dan komitmen organisasi sebagai variabel moderating.
Elizabet, Elizabet
core   +1 more source

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