Results 41 to 50 of about 282,063 (258)

Firm's emission reduction effectiveness and the influence of the five institutional dimensions of the quintuple helix model: European evidence

open access: yesBusiness Ethics, the Environment &Responsibility, Volume 34, Issue 2, Page 437-455, April 2025.
Abstract Based upon the quintuple helix model (QHM), this study explores whether the differences in firms' emission reduction effectiveness can be attributed to the five institutional helices related to educational system, economic development, political–legal system, cultural orientation, and the natural capital.
Carmelo Reverte   +2 more
wiley   +1 more source

Balance social cooperativo desde la perspectiva de la contabilidad social

open access: yesRetos de la Dirección, 2023
Objetivo: Conceptualizar el balance social para el sector cooperativo de ahorro y préstamo mexicano a partir del estudio del estado del arte sobre contabilidad social y balance social.
Aarón Cobián Puebla   +2 more
doaj   +2 more sources

Accounting History Research: Traditional and New Accounting History Perspectives

open access: yesDe Computis, 2006
Existe un debate en historia de la contabilidad acerca de las distintas formas cómo los materiales históricos deben ser recopilados, interpretados, analizados y, finalmente, sobre la forma cómo los mismos deben ser redactados. En cierta manera, el centro
Salvador Carmona   +2 more
doaj   +1 more source

Contabilidad y estereotipos: Un análisis comparativo de las percepciones de estudiantes Mexicanos [PDF]

open access: yes, 2018
Both research and statements by stakeholders have notice the existence of the so called expectation performance gap, a divergence between the skills requirements to succeed in the accounting profession and the skills exhibited by graduates.
Fernández Polvillo, Carmen   +1 more
core  

Beyond Climate Targets: Exploring When and How Female Directors Influence Corporate Decarbonization Transparency

open access: yesBusiness Strategy and the Environment, Volume 34, Issue 3, Page 3892-3912, March 2025.
ABSTRACT The 2015 Paris Agreement established an international commitment to limit global warming to 1.5°C, which requires climate neutrality through deep cuts in greenhouse gas emissions. In pursuit of this goal, companies worldwide are adopting decarbonization strategies that are increasingly aligned with principles of transparency and accountability.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

A falseabilidade de Popper nas pesquisas em contabilidade no Brasil de 2009-2014

open access: yesRevista Contemporânea de Contabilidade, 2016
Este artículo analiza las publicaciones brasileñas en Ciencias Contables en el período 2009- 2014. Por lo tanto, se discute teóricamente la Contabilidad como ciencia conforme a la visión de desarrollo científico de Karl Popper.
Iara Vigo de Lima   +2 more
doaj  

Foreign aid and corruption: Unveiling the obstacles to effective development

open access: yesSouthern Economic Journal, Volume 91, Issue 3, Page 881-914, January 2025.
Abstract Empirical evidence suggests that foreign aid may be ineffective and have a corruption‐promoting effect. This article presents a growth model in which foreign aid can enhance the government's ability to acquire productive public goods. However, foreign aid incentivizes corrupt firms to engage in bribery and divert public resources, reducing the
Carlos Bethencourt   +1 more
wiley   +1 more source

Social media expansion. A challenge for marketing management [PDF]

open access: yes, 2015
Los usuarios de redes sociales generan espacios en los que reflejar sus opiniones, que pueden referirse a productos, marcas o empresas. Esto es importante para la gestión de marketing, porque estos usuarios son activos y efectivos. Los cambios producidos
Castellanos Verdugo, Mario   +2 more
core   +1 more source

La sombra alargada del patrón: Gamonalismo y hábitos hacendatarios en Chimborazo tras la reforma agraria

open access: yesThe Journal of Latin American and Caribbean Anthropology, Volume 29, Issue 4, Page 352-363, December 2024.
Abstract This paper explores selective aspects of the historical processes of organization of the kichwa peasantry in the Andes of Ecuador. Based on the analysis of two representative cases of confrontation between peasants and landowners over access to land in the province of Chimborazo, it discusses the relevance of the concept of “gamonalismo” as ...
Víctor Bretón
wiley   +1 more source

Die theoretische Fundierung der Kostenrechnung im Widerstreit der Ansätze (German version)

open access: yesDe Computis, 2006
Desde hace algunos años se viene sosteniendo en Alemania una discusión acerca de la fundamentación teórica de la contabilidad de costes, así como de la necesidad de mantener un sistema de costes independiente. El abanico de planteamientos posibles abarca
Marcell Schweitzer
doaj   +1 more source

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