Results 121 to 130 of about 112,580 (299)
A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING [PDF]
For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the ...
Almasan Alina Carmen, Grosu Corina
core
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source
Business without Management: MacIntyrean Accounting, Management, and Practice-Led Business
Business Ethics QuarterlyAlasdair MacIntyre’s critique of managerial capitalism is well known, with some arguing that MacIntyrean thought is antithetical to contemporary capitalist business. Nevertheless, substantial efforts have been taken to demonstrate how different business activities constitute MacIntyrean practices, which points to an incoherence at the heart of ...
openaire +2 more sources
U.S. Consumer Preferences for Cage‐Free Eggs and Hen Housing Policies
Agribusiness, EarlyView.ABSTRACT Farm animal welfare (FAW) continues to be a divisive issue in the egg industry. In the United States, 10 states and most major retailers have implemented policies or voluntary pledges to transition to 100% cage‐free egg sales. We use best‐worst scaling and discrete choice experiments to evaluate U.S.
Vincenzina Caputo +3 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT The origin of a product, if associated with good quality, can contribute to building a positive collective reputation, leading to a potential price premium. However, it is conceivable that a producer markets a product by evoking symbols, images, words, and values typical of places other than where it was designed or produced, creating a ...
Annalisa Caloffi +2 more
wiley +1 more source
The Routledge Companion to Accounting Information Systems
, 2022 Decision making plays an important role in the daily life of managers at different organizational levels. In order to be able to make justified decisions, managers need contextually relevant information to build their decisions on. In this Chapter, we
Henri Teittinen, Markus Granlund
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Agribusiness, EarlyView.ABSTRACT Market‐based solutions are increasingly tested to address aflatoxin issues in peanuts in developing countries. Although previous studies have found that Haitian grocery store shoppers are willing to pay a 21% premium for peanut butter with levels of aflatoxin that meet international standards, no information is available for the much larger ...
Phendy Jacques +2 more
wiley +1 more source
Organizational Design and Management Accounting Change [PDF]
Changing management accounting systems requires more than appropriate implementation.It is argued that structural characteristics of an organization, centralization in particular, should also be taken into account when deciding on a change.Centralization
De Waegenaere, A.M.B., Matejka, M.
core
Return and Volatility Spillovers Among Major Cotton Markets
Agribusiness, EarlyView.ABSTRACT This study explores return and volatility transmission among major cotton markets. Several events have disrupted cotton supply and demand in recent years, leading to heightened price volatility and significant shifts in market interconnections.
Susmitha Kalli +3 more
wiley +1 more source