Results 81 to 90 of about 226,245 (260)
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
La contabilidad como expresión socio-cultural: una reflexión histórica
Revista Visión Contable, 2012 Este artículo realiza una descripción histórica a través de las edades antigua, media, moderna y contemporánea, de la forma en que ha evolucionado la contabilidad, los impactos que ha generado en el entorno, y la forma como el contexto social también ha ...
Efrén Danilo Ariza Buenaventura
doaj +1 more source
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
core
The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part). [PDF]
, 2010 Este artículo intenta explicar los criterios que sustentan la idea de que la contabilidad China ha sido conformada durante el pasado siglo con arreglo a factores culturales, económicos y políticos.
Barbero, Luis +4 more
core +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
ESTIMATION OF AN EXTENDED SAM WITH HOUSEHOLD PRODUCTION FOR SPAIN 1995 [PDF]
This paper implements the conceptual framework sketched by Pyatt (1990) to construct an extended Social Accounting Matrix for Spain in 1995 (ESAM-95) to consider, in addition to the market economy, the production of services provided by households ...
Ezequiel Uriel Jiménez +2 more
core
Revista Facultad de Ciencias Económicas, 2010 Colombia transita hacia la convergencia internacional, hacia un conjunto único de prácticas de reconocido valor técnico y aceptación a nivel mundial. Sin embargo, lejos de contribuir a la solución de problemas de la estructura económica y social del país,
Gabriel Rueda Delgado
doaj +1 more source
Spanish Communication Academia: Scientific Productivity vs. Social Activity [PDF]
, 2013 At a time when academic activity in the area of communication is principally assessed by the impact of scientific journals, the scientific media and the scientific productivity of researchers, the question arises as to whether social factors condition ...
Caro-González, Francisco Javier +1 more
core +5 more sources
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 ...
Fernández-Feijóo Souto, Belén +1 more
core
Analizando los resultados académicos en la Educación Superior en España [PDF]
, 2017 The development of the European Higher Education Area has been a process of modernization in many universities. Teaching methodologies have undergone a process of continuous change to meet the demands for high quality leading to a need for enhancement in
Camacho Miñano, M. Mar +4 more
core