Results 11 to 20 of about 217,408 (149)

Translating the 2030 Agenda into reality through stakeholder engagement

Sustainable Development, Volume 31, Issue 2, Page 941-958, April 2023., 2023
Abstract This paper analyses the current state and the dynamic evolution of corporate transparency practices in relation to the 2030 Agenda in the context of stakeholder engagement. Considering six key stakeholder groups and 53 information items related to business actions aligned with the 2030 Agenda, data from 5908 companies worldwide corresponding ...
Isabel‐María García‐Sánchez, Víctor Amor‐Esteban, Cristina Aibar‐Guzmán, Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

How does the EU non‐financial directive affect the assurance market?

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022., 2022
Abstract The objective of this paper was to determine the impact produced by Directive 2014/95/EU on companies’ decisions regarding the assurance of non‐financial information statements and the quality parameters under which this service is contracted.
Isabel‐María García‐Sánchez, Laura Sierra‐García, María‐Antonia García‐Benau   +2 more
wiley   +1 more source

A Physically Based Runoff Model Analysis of the Querétaro River Basin

Journal of Applied Mathematics, Volume 2014, Issue 1, 2014., 2014
Today the knowledge of physical parameters of a basin is essential to know adequately the rainfall‐runoff process; it is well known that the specific characteristics of each basin such as temperature, geographical location, and elevation above sea level affect the maximum discharge and the basin time response. In this paper a physically based model has
Carlos Javier Villa Alvarado, Eladio Delgadillo-Ruiz, Carlos Alberto Mastachi-Loza, Enrique González-Sosa, Ramos Salinas Norma Maricela, Y. P. Li   +5 more
wiley   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

Accounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

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

The 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

Measures for enhancing auditor independence: Perceptions of spanish non-professional investors and auditors

European Research on Management and Business Economics
Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which requires that appropriate audit quality be provided and auditors are factually independent and perceived as such.
Reiner Quick, Daniel Sánchez Toledano, Joaquín Sánchez Toledano   +2 more
doaj   +1 more source

Contabilidad de Gestión Presupuestaria : Proyección para análisis de gasto en el hospital Carlos Roberto Huembés [PDF]

, 2015
Toda empresa debe desarrollar un sistema contabilidad de gestión que proporcione mayor información y que permita el control y la presupuestacion. La obtención de esta información requiere la implantación de un sistema de contabilidad analítica que ...
Parrales López, Josseling Raquel, Rodriguez Lorente, Miurel de los Angeles   +1 more
core  

Reproduction of efficiency through management accounting practices: Socio‐economic, environmental, and human consequences of NPM reforms

Financial Accountability &Management, Volume 40, Issue 4, Page 475-497, November 2024.
Abstract Using Giddens (1984) structuration theory (ST), in this paper we illustrate how the efficiency‐driven approaches adopted by a large stated‐owned public company in Latin America (Latin American Multiutility Conglomerate [LAMC]) implicitly resulted in triggering a dam disaster with far‐reaching socio‐economic, environmental, and human ...
Claudia Barrios‐Álvarez, Pawan Adhikari, Ekililu Salifu, Alina Gómez‐Mejía, Ximena Giraldo‐Villano   +4 more
wiley   +1 more source

La gestión medioambiental en hoteles: el papel potencial de la contabilidad de gestión. Un estudio de caso [PDF]

, 2002
El objetivo de este trabajo es analizar el papel potencial de la contabilidad de gestión medioambiental de los hoteles. Los grupos de interés han dirigido su atención hacia las industrias más contaminantes.
Martín Samper, Rosario del Carmen, Vélez Elorza, María Fernanda   +1 more
core  

OBSERVATORIO DE COSTES Y FINANCIACIÓN DEL TRANSPORTE URBANO COLECTIVO: UN PROGRAMA DE INVESTIGACIÓN

Investigaciones Europeas de Dirección y Economía de la Empresa, 2014
El Observatorio de Costes y Financiación del Transporte Urbano Colectivo y sus informes anuales sobre el sector constituyen una excelente plataforma para mejorar el conocimiento de su estructura de costes, posibilitar prácticas de benchmarking a las ...
Sánchez Toledano, Daniel, Carrasco Díaz, Daniel, Sánchez Toledano, Joaquín   +2 more
doaj   +1 more source