Results 71 to 80 of about 9,673 (218)
Contabilidad: entre la responsabilidad social y el interés público [PDF]
Criterio Libre, 2017 This document presents some accounting a nalysis elements that relate social responsibility and public interest. One of these elements is the participation of accounting information users. This means that stockholders, investors, directors, clients, suppliers, the State and the community in general are closely related with the development of ...
openaire +2 more sources
Corporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 3997-4018, May 2025.ABSTRACT This study aims to check how Chief Executive Officers (CEOs) can influence the development of environmental, social, and governance (ESG) performance within the energy sector, considering female directors as a moderator. The study finds that CEO duality has a negative effect on ESG performance, while CEO board membership has positive effect ...
Inmaculada Bel‐Oms +2 more
wiley +1 more source
Accounting research in Spain: second half of the 20th century. [PDF]
Este trabajo aborda el análisis de la literatura contable en España, limitado temporalmente a la segunda mitad del siglo XX y algo más. This paper deals with accounting literature in Spain, though mainly limited to the second half of the 20th century or ...
Mattessich, Richard +1 more
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UTC Prospectivas: Revista de Ciencias Administrativas y Económicas, 2019 Miller y O’ Leary (1994) conciben la contabilidad como una práctica social e institucional sustentada en las relaciones sociales. En este documento, se debate sobre los aportes de la contabilidad de gestión como una práctica que contribuye con el buen
Isabel Armas Heredia
doaj +2 more sources
Contabilidad y Auditoría, 2012 Este ensayo constituye un intento personal de volver a analizar y reconsiderar un número de cuestiones fundamentales que subyacen en la contabilidad y en las finanzas pero que sólo en pocas ocasiones reciben consideración explícita.
ROB GRAY
doaj
Fundamentos ontológicos para la construcción del concepto de contametría
Revista Científica General José María Córdova, 2014 El objetivo de este trabajo es presentar los fundamentos ontológicos, de orden epistemológico y metodológico de la contabilidad, para la construcción del concepto de contametría, o método de indagación social en la dimensión tecnológica de la ...
Rafael Antonio Franco Ruiz
doaj +1 more source
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
wiley +1 more source
Conferencia sobre Contabilidad Social y del Talento Humano
, 2016 En el marco de la V Feria del libro organizada por la Institución Universitaria CESMAG, se presentó la ponencia titulada: “Contabilidad Social y del Talento Humano”, por parte de los docentes: Nayibe Arcos del grupo Luca Paccioli y José Luis Villarreal ...
Villarreal, José Luis, Arcos, Nayibe
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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
wiley +1 more source
Bibliometric and Social Network Analysis Applied to Television Dissertations Presented in Spain (1976/2007) [PDF]
, 2011 This paper analyses the productive structure in Spanish television research. Data from theses about Spanish television which had been defended in this country over the period 1976/2007 was extracted.
Torres Salinas, Daniel +11 more
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