Results 41 to 50 of about 101,819 (166)
Revista IntellectusA prática da contabilidade gerencial nas organizações tem sido cada vez mais explorada, ao permitir a análise e verificação de desempenho por meio de técnicas de extração de diferentes dados e assim proporcionar decisões econômico-financeiras mais precisas.
ARIANE TIAGO, Grieco Rodrigo Bossardi
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International trade between Spain-Morocco-Portugal: are there any opportunities for optical products? [PDF]
, 2016 This paper deals with the international trade interrelations between Spain and its closest neighbours to the South and West: Portugal and Morocco. It analyses the importance of optical products in the trade balance with those countries.
Barrera Lozano, Margarita Inmaculada
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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 +2 more
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Effect of environmental variables on financial performance: the case of electrical industry [PDF]
, 2013 Nowadays, companies at the electrical industry have to meet numerous environmental requirements which involve a large increment in their costs. However, it is considered that these investments made by organizations may affect positively to their ...
Escobar Pérez, Bernabé +1 more
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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 +2 more
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Accounting in the Conservation of the Coffee Cultural Landscape: Challenges and Possibilities
Anuario Facultad de Ciencias Económicas y Empresariales, 2016 Accounting in the conservation of the cultural coffee landscape: challenges and possibilities Accounting as knowledge is embedded in the social scene; Faced with the existence of non-financial realities, their form of incorporation of facts that escape ...
Lina Marcela Sánchez−Vásquez
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Revista En-contexto, 2018 El artículo se aborda partiendo del postulado que la contabilidad como saber se encuentra inmersa en la escena social; ante la existencia de realidades no financieras su forma de incorporación de hechos que escapan a la esfera económica requiere el desarrollo de métodos de valoración, reconocimiento y comunicación que sean afines a las mismas ...
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The effectiveness of the project-based learning (PrjBL) approach in undergraduate accounting education [PDF]
, 2018 Desde la década de los 90 organismos profesionales de contabilidad como la American Accounting Association (AAA) o la International Financial Accounting Committe (IFAC) vienen demandando la necesidad de usar metodologías de participación activa en la ...
Carrasco Gallego, Amalia +4 more
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Business 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
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Business 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
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