Results 41 to 50 of about 87,630 (219)
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 +1 more
doaj +5 more sources
, 2019 La contabilidad en las empresas ...
Universidad de Alicante. Departamento de Economía Financiera y Contabilidad
core +1 more source
Sustainable Development, EarlyView.ABSTRACT This study examines the institutional determinants of environmental disclosure in the context of sustainable development and analyses the moderating role of board gender diversity in this relationship. Using an international sample of 26 countries over the period 2014–2023, we explore how macro‐level socioeconomic, cultural, political, and ...
Carmelo Reverte +2 more
wiley +1 more source
Accounting Books of Argentina: Publications, Research and Institutional Background
De Computis, 2006 La literatura contable en lengua inglesa ofrece relativamente poca información sobre las investigaciones y publicaciones realizadas en Latinoamérica, tanto en el pasado como en la actualidad.
María Cristina Wirth +1 more
doaj +1 more source
Sustainable Development, EarlyView.ABSTRACT Environmental sustainability has become a central priority on the global agenda amid climate urgency, biodiversity loss, and commitments under the 2030 Agenda. Economies face increasing pressure to adopt development models aligned with climate neutrality and ecological transition.
Germán López‐Pérez +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
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Mujer AndinaA pesar de los avances institucionales orientados a promover la igualdad de género, las carreras vinculadas a las ciencias, la tecnología, la ingeniería y las matemáticas (STEM) continúan registrando una marcada subrepresentación de mujeres a nivel ...
David Salomon Quispe Choqque +5 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, Volume 33, Issue 6, Page 8045-8069, November 2026.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 +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, Volume 33, Issue 6, Page 8732-8753, November 2026.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 +3 more
wiley +1 more source
Business Ethics, the Environment &Responsibility, Volume 35, Issue 4, Page 3389-3412, October 2026.ABSTRACT This study investigates the phenomenon of corporate social responsibility (CSR) decoupling, wherein firms' CSR disclosures diverge from their actual CSR performance, often resulting in misleading portrayals of environmental and social commitments commonly associated with greenwashing.
María Consuelo Pucheta‐Martínez +2 more
wiley +1 more source