Results 91 to 100 of about 7,281,750 (265)
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 +4 more
wiley +1 more source
Revisión de metodologías para la construcción de Matrices de Contabilidad Social Regionales (MCSR)
, 2017 La presente revision de literatura tiene como objetivo presentar una descripcion de las metodologias mas empleadas para la construccion de Matrices de Contabilidad Social Regionales, haciendo enfasis en la elaboracion de Modelos de Equilibrio General con
Juan Pablo Angel +2 more
semanticscholar +1 more source
Contabilidad y Auditoría, 2012 La contabilidad tiene varios segmentos, entre otros, la contabilidad financiera o patrimonial y también la contabilidad de gestión. Ambos segmentos tienen sus especificidades y aplicaciones.
Mario Biondi
doaj
Business Ethics, the Environment &Responsibility, Volume 33, Issue 4, Page 547-567, October 2024.Abstract In this research, we analyse the impact of the inclusion of ethical expressions in the prospectuses of socially responsible (SR) mutual funds on money flows. We contribute to the existing literature by proposing a text‐based measure that integrates three attributes that are relevant to whether clients are attracted: exclusiveness, intensity ...
Mercedes Alda +2 more
wiley +1 more source
Does ESG implementation influence performance and risk in SMEs?
Corporate Social Responsibility and Environmental Management, Volume 31, Issue 5, Page 4227-4247, September 2024.Abstract The relationship between Environmental Social and Governance (ESG) activities and financial performance has been explored within large companies. The presence of these activities in Small and Medium Enterprises (SMEs) is still in its early stages in the literature, requiring further empirical evidence.
María Garrido‐Ruso +3 more
wiley +1 more source
Revista En-contexto, 2018 Destacar el carácter socio científico de la contabilidad, el contenido dialéctico del desarrollo, y la esencia crítica de la universidad, en nuestro presupuesto sobre el carácter científico de la contabilidad subyace la concepción que Mario Bunge efectúa
Jorge Gil
semanticscholar +1 more source
Contabilidad y estereotipos: Un análisis comparativo de las percepciones de estudiantes Mexicanos [PDF]
, 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
Una matriz de contabilidad social para Asturias
Investigaciones Regionales - Journal of Regional Research, 2003 A Social Accounting Matrix is an integrated system of accounts that presents in a double-entry table all the transactions made in an economy among productive sectors, production factors, institutional sectors and the rest of the worfd. In comparison with an Input-Output Table, it offers a greater deal of information and shows completely the circular ...
Argüelles Vélez, Margarita +1 more
openaire +2 more sources
European Policy Analysis, Volume 10, Issue 3, Page 449-475, Summer 2024.Abstract Bureaucratic elites and national public administrations' experts play a key role in the preparation of supranational policies and in shaping global governance instruments. However, we know surprisingly little about what factors drive their preferences and support for supranational solutions.
Pascal Horni
wiley +1 more source
Modelo de Contabilidad Social como Herramienta de Gestión para la Responsabilidad Social Empresarial
, 2017 The purpose of this article is aimed at developing a model of social accounting as a management tool that contributes to the recognition, measurement and disclosure of socially responsible acts committed by organizations; to achieve this aim we started ...
D. Rodríguez, A. E. Castillo
semanticscholar +1 more source