Results 41 to 50 of about 57,782 (224)

El modelo de enseñanza virtual en la UNED. Desarrollo de un curso en la Facultad de Económicas

RIED: Revista Iberoamericana de Educación a Distancia, 2001
El desarrollo de Internet en los últimos años ha favorecido la aparición y consolidación de las técnicas de formación a distancia basadas en un entorno web.
Damián de la Fuente Sánchez, Ángel Muñoz Merchante, Manuel Sesto Pedreira   +2 more
doaj   +1 more source

Efficiency of Public Spending on Environmental Protection: The Role of Renewable Energy, Governance and Fossil Fuel Subsidies

Sustainable Development, Volume 33, Issue S1, Page 545-560, November 2025.
ABSTRACT Climate change, biodiversity loss, and pollution pose a growing threat to ecosystems and human well‐being, prompting a call for action within the framework of the UN Decade of Ecosystem Restoration and Sustainable Development Goal 15 (SDG 15).
Pedro José Martínez Córdoba, Ventura Castillo Ramos, Elisabeth Zafra Gómez, Jose Luis Zafra Gómez   +3 more
wiley   +1 more source

The role of integrated indicators in exhibiting business contribution to sustainable development: a survey of sustainability reporting initiatives

Revista de Contabilidad: Spanish Accounting Review, 2011
This paper aims to analyse the role of integrated indicators included in sustainability reporting initiatives in exhibiting business contribution to Sustainable Development.
Fernando Azcárate, Francisco Carrasco, Manuel Fernández   +2 more
doaj   +1 more source

Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling

Business Strategy and the Environment, Volume 34, Issue 6, Page 7139-7160, September 2025.
ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán   +2 more
wiley   +1 more source

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

Revista 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, Willson Gerigk, Flávio Ribeiro   +2 more
doaj  

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

Contabilidad gerencial

, 2019
La contabilidad gerencial es la columna vertebral de la información de las empresas, ya que con ella se clasifican todas las transacciones económicas que se realizan en el día a día, sirviendo como base para la elaboración de los estados financieros.
  +10 more sources

Are Multi-criteria Decision Making Techniques Useful for Solving Corporate Finance Problems? A Bibliometric Analysis || ¿Son adecuadas las técnicas de decisión multicriterio para resolver los problemas financieros corporativos? Un análisis bibliométrico

Revista de Métodos Cuantitativos para la Economía y la Empresa, 2014
Corporate financial decision making processes (selection of investments and funding sources) are becoming increasingly complex because of the growing number of conflicting criteria that need to be considered.
Guerrero-Baena, M. Dolores, Gómez-Limón, José A., Fruet Cardozo, J. Vicente   +2 more
doaj  

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