Results 31 to 40 of about 282,063 (258)

Fundamentos para el estudio de las corrientes de investigación en contabilidad [PDF]

, 2017
La contabilidad como disciplina de conocimiento se alimenta de teorías e investigaciones que permiten ampliar sus postulados y argumentos en la vía de su fundamentación que a la vez impacta en su ejercicio práctico.
Córdoba Martínez, Jorge Xavier, Villarreal, José Luis   +1 more
core   +2 more sources

Qué es Contabilidad

Contabilidad y Auditoría, 2022
El trabajo trata de mostrar si la Contabilidad es una disciplina que se reconoce como objeto.En busca de una respuesta respaldada por el juicio de los que han investigado en procura de encontrar la definición sobre esa discutible materia, quien lo intenta se encuentra ante una gran variedad de opiniones diversas.Las respuestas que se obtienen difieren ...
openaire   +2 more sources

How Service Exclusion Affects Rural Depopulation. An Approach Based on Structural Equation Modelling

Sociologia Ruralis, Volume 65, Issue 3, July 2025.
ABSTRACT This paper explores the relationship between service exclusion and the depopulation phenomenon. To achieve this, we apply structural equation modelling (SEM) to evaluate the lack of development of primary services (healthcare, education, social services, commerce, restaurants and bars, as well as Internet access) at the municipal level ...
M. Pilar Alonso, Pilar Gargallo, Luis Lample, Carlos López‐Escolano, Jesús A. Miguel, Manuel Salvador   +5 more
wiley   +1 more source

Management Controls for Contributing to the Promotion of Sustainable Development in Public Sector Organizations—Status Quo and Further Research

Sustainable Development, Volume 33, Issue 3, Page 3246-3265, June 2025.
ABSTRACT The public sector plays a crucial role in enabling sustainable development (SD) as a policymaker, regulator, and through its own public sector organizations (PSOs). In addition to nonfinancial reporting on sustainability initiatives, PSOs must implement sustainability management controls (SMCs) to promote SD.
Philumena Bauer, Dorothea Greiling
wiley   +1 more source

Cost and performance of carbon risk in socially responsible mutual funds

Quantitative Finance and Economics, 2023
Investors and other financial actors are attracted by the role of socially responsible (SR) mutual funds in the transition to a low-carbon economy. In response to the demand for more information, Morningstar reported the level of carbon risk of funds by ...
Juan Carlos Matallín-Sáez, Amparo Soler-Domínguez   +1 more
doaj   +1 more source

Accounting for Renewable Energy: Investigating Emerging Topics and Research Pathways

Business Strategy and the Environment, Volume 34, Issue 4, Page 4597-4621, May 2025.
ABSTRACT This paper presents a structured and systematic literature review (SLR) and critique of the literature on the opportunities and challenges of accounting, auditing, and renewable energy sources to identify trends and research streams and construct an agenda for future research.
Charl De Villiers, Salvatore Principale, Rubina Michela Galeotti, Daniela Cicchini   +3 more
wiley   +1 more source

Decoupling in Sustainability Reporting: A Systematic Literature Review

Corporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 2988-3007, May 2025.
ABSTRACT Decoupling in sustainability reporting raises concerns about the credibility of sustainability disclosures. This study conducts a bibliometric review of 74 articles from 44 journals indexed in the Web of Science up to 2023, tracking key trends. The findings reveal two phases in research: an erratic growth from 2012 to 2017, followed by a surge
Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán   +2 more
wiley   +1 more source

Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students?

Revista de Contabilidad: Spanish Accounting Review, 2018
The objective of this paper is twofold: firstly, to analyse if there are differences between students’ motivation and their learning strategies when they study accounting subjects in Spanish or English as a medium of instruction.
M. José Rivero-Menéndez, Elena Urquía-Grande, Pilar López-Sánchez, M. Mar Camacho-Miñano   +3 more
doaj  

Exploring the role of sustainability reporting strategies in promoting sustainable development in social economy entities: The circular economy as a mediator

Sustainable Development, Volume 33, Issue 2, Page 2902-2925, April 2025.
Abstract This study focused on the relationship between sustainability reporting (SR), the circular economy (CE), and the United Nations' Sustainable Development Goals (SDGs), including an examination of the mediator role of the CE in the SR–SDGs relationship.
Dolores Gallardo‐Vázquez, Inna Choban de Sousa Paiva, Cristina Nuevo‐Gallardo   +2 more
wiley   +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   +1 more source