Results 21 to 30 of about 84,204 (192)

Trajectories of the Global Innovation Index and Its Bibliometric Footprint: From the Global Level to Ecuador and Peru

Publications
This article examines how the Global Innovation Index (GII) has become the dominant technical language for assessing and legitimizing countries’ innovation performance, and what this implies for middle-income economies such as Ecuador and Peru.
Alexander Haro-Sarango, Silvia Cachay-Salcedo, Julián Coronel-Reyes, Jessica Saavedra-Vasconez, Elizabeth Proaño-Altamirano, Rosa Salcedo-Dávalos   +5 more
doaj   +1 more source

Consumer-oriented agritourism research: a PRISMA-ScR-guided evidence map and NLP-based semantic analysis

Frontiers in Sustainable Tourism
Agritourism research spans visitor experience, consumer behavior, rural development, sustainability, and farm-system viability, but these strands remain only partially connected.
Alexander Haro-Sarango, Silvia Cachay-Salcedo, Jessica Saavedra-Vasconez, Rosa Salcedo-Davalos   +3 more
doaj   +1 more source

Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental

Revista de Contabilidad: Spanish Accounting Review, 2017
Cada vez más organizaciones involucran a su personal en los procesos presupuestarios bajo la premisa de que una mayor participación mejorará la consecución de las metas presupuestarias.
David Naranjo Gil, Edilberto J. Rodríguez Rivero, Aurora E. Rabazo Martín   +2 more
doaj   +1 more source

Consumer‐Orientation Effects in Sustainable Beer Valuation

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether consumers' valuation of a product‐level sustainability claim differs according to their beer‐consumption orientation. Using a discrete choice experiment with 1046 Spanish beer consumers, we estimate conditional logit and panel mixed logit models to analyse willingness to pay for a sustainability claim in beer.
Ángel Sabino Mirón Sanguino, María Pache Durán, Iris Salgado Valverde, Carlos Díaz Caro   +3 more
wiley   +1 more source

Consistencia en divulgación sobre sostenibilidad en empresas argentinas adheridas al Pacto Global

Escritos Contables y de Administración
Las empresas argentinas incorporan el tema del desarrollo sostenible en sus decisiones estratégicas por lo que resulta de interés analizar sus reportes y relevar lo que divulgan, en forma de definiciones y acciones.
Mónica Jugón , Sandra Pastor, Pablo Raffaelli, Mariano Mastropierro, Joana Frosinini   +4 more
doaj   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Elaboración y validación de un instrumento de medida de la calidad del servicio de auditoría

Revista de Contabilidad: Spanish Accounting Review, 2017
El propósito de este estudio es evaluar la validez de un instrumento diseñado para medir la calidad del servicio de auditoría percibida por los clientes.
Laura Sierra García, Manuel Orta Pérez, Francisco Javier Moreno García   +2 more
doaj   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

Capacidades no técnicas en el perfil profesional en contabilidad: las opiniones docentes y profesionales [PDF]

, 2000
The dynamic environment where accountants work makes necessary a re-orientation of accounting education. In other countries, this issue has raised a great interest among faculty and practitioners.
Arquero Montaño, José Luis
core   +1 more source

LA CONTABILIDAD Y LA PARTIDA DOBLE: REPERCUSIÓN EUROPEA DE LA OBRA MAESTRA DE LUCA PACIOLI (SIGLOS XVI-XVIII)

Revista Gestão e Desenvolvimento, 2011
El artículo asume como finalidad la de analizar como se procesó la divulgación del método de la partida doble, con especial relevo para la literatura contabilística que en mucho ayudó a su difusión. De entre los diversos autores que contribuyeron para su
Miguel Gonçalves, Miguel Maria Carvalho Lira   +1 more
doaj   +5 more sources