Results 101 to 110 of about 180,476 (363)
Accounting and the Birth of the Notion of Capitalism [PDF]
The purpose of this paper is to cast a new light on the post-Sombartian debate. It contributes to some understanding of the birth of the concept of capitalism itself.
Eve, CHIAPELLO
core
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
The birth of capitalism: A twenty-first-century perspective
In the light of the deepening crisis of capitalism and continued non-Western capitalist accumulation, Henry Heller re-examines the debates surrounding the transition from feudalism to capitalism in Europe and elsewhere.
Heller, Henry
core
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
Capitals, capitalization, capitalism. Exploring the numerous faces of capital
According to the marxian conception, capital represents a social mechanism that organizes and structures social relations characterised by domination and exploitation and it is defined as the social property which values adopt - objectified in money, productive forces or final products - when immersed in an appreciation process.
openaire +1 more source
How Supply Chain Transparency Shapes the Impact of Green Credit on Corporate Digital Responsibility
ABSTRACT Drawing on panel data from 4229 firm‐year observations of Chinese A‐share listed companies (2011–2022), this study investigates the relationship between green credit and corporate digital responsibility (CDR), focusing on the mediating role of supply chain transparency (SCT).
Muhammad Awais Gulzar +3 more
wiley +1 more source
Does Africa suffer from the paucity of epistemic inquiry on digital capitalism, mostly, spearheaded by social media platforms within the confines of the global digital economy?
Paul A. Obi
doaj +1 more source
The nineteenth century witnessed the triumph of capitalism; the twentieth century saw the bloodiest wars in history. Is there a connection? The paper reviews the literature and evidence.
Harrison, Mark
core
ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia +4 more
wiley +1 more source
U.S. Capitalism Beyond the New History of Capitalism
The ninth issue of USAbroad illuminates new perspectives on the history of U.S. capitalism with the goal of going beyond the framework of the New History of Capitalism. Taken together, the articles suggest that U.S. capitalism, whether in the mid-19th or
Alexia Blin, Matteo M. Rossi
doaj +1 more source

